The Role of Ethical Decision-Making Frameworks in Education and Practice for Professional Accountants

2018 ◽  
Vol 15 ◽  
pp. 99-132
Author(s):  
Lawrence P. Kalbers ◽  
Arthur Gross-Schaefer ◽  
Keyword(s):  
Decision Making ◽  
Ethics Education ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Mission Statement ◽  
Ethical Dilemmas ◽  
The United States ◽  
Professional Standards ◽  
Future Research ◽  
Decision Making Framework

In the aftermath of the accounting scandals of the early 2000s, the accounting profession experienced increased legislation and rules regulating ethical behavior of professional accountants and accounting firms. This paper considers ethics education for professional accountants (particularly Certified Public Accountants (CPAs)) and concludes that there is a need for a broader, principles-based approach to continuing professional ethics (CPE) in the United States. This conclusion is supported by the recent trend toward principles-based global ethics standards and a review of the current professional standards and CPE requirements for ethics education for CPAs. We present tools, such as listing core values, creation of a personal mission statement, and the utilization of a comprehensive ethical decision-making framework, that can be incorporated into ethics CPE courses for CPAs, ethics education in academic programs, and ethical decisions in practice. We also present results from a survey about ethical dilemmas distributed to a sample of CPAs taking CPE ethics courses. Consistent with our expectations, we find that for ethical dilemmas in which professional standards more clearly apply and the facts were less ambiguous, the CPAs in the sample responded with higher average levels of ethicality and more agreement than for ethical dilemmas when professional standards were not as applicable and facts were more ambiguous. Finally, the paper demonstrates how a comprehensive ethical decision-making framework may be applied to ethical dilemmas, particularly those that cannot be satisfactorily resolved using a rulesbased approach and makes recommendations for future research.

Moral Orientation of Elderly Persons: considering ethical dilemmas in health care

1997 ◽  
Vol 4 (5) ◽  
pp. 380-393 ◽  
Author(s):  
W J Ellenchild Pinch ◽  
Mary E Parsons
Keyword(s):  
Decision Making ◽  
Moral Reasoning ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
Future Research ◽  
Elderly Persons ◽  
Ethical Conflict ◽  
Moral Orientation ◽  
Healthy Elderly

Knowledge about moral development and elderly persons is very limited. A hermeneutical interpretative study was conducted with healthy elderly persons ( n = 20) in order to explore and describe their moral orientation based on the paradigms of justice (Kohlberg) and care (Gilligan). The types of moral reasoning, dominance, alignment and orientation were determined. All but one participant included both types of reasoning when discussing an ethical conflict. None of the men’s moral reasoning was dominated by caring, but justice dominated the reasoning of four women. The implications for ethical decision-making and future research are discussed.

How far ethics education positively influences ethical decision making of the young lawyers in Kedah?

2007 ◽  
Vol 4 (2) ◽  
pp. 83
Author(s):  
Anida Mahmood ◽  
Haswira Nor Mohamad Hashim ◽  
Kamarul Ariffin Mansor
Keyword(s):  
Decision Making ◽  
Ethics Education ◽  
Ethical Decision ◽  
Current Practice ◽  
Ethical Decision Making ◽  
The State ◽  
Legal Ethics ◽  
Basic Premise ◽  
Law Faculty ◽  
Ethics Course

This paper was written based on part of the findings of a survey made on young lawyers who are practicing in the state of Kedah. Young lawyers are advocates and solicitors with less than seven y ears of active practice. The objective of this study is to determine what factors positively influenced young lawyers' ethical decision making. Data was collected from /33 young lawyers who are practicing in the state of Kedah between January - June 2006 through self-administered and close- end questionnaires. The finding suggests that knowledge in professional legal ethics gained at the law faculty, pupil age and short ethics course does not contribute much to the ethical decision making of the young lawyers. Moved by this finding. this paper attempts to discuss the current legal ethics education in Malaysia. The main contention of the writers is their firm belief that the current practice of professional legal ethics education in Malaysia is insufficient and far from being adequate in producing ethical lawyers. Therefore the writers have proposed for professional legal ethics education in Malaysia to be reformed and this proposal serves as the basic premise of this paper.

scholarly journals Responsible Leadership in Sport: An Ethical Dilemma

Societies ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 85
Author(s):  
Kathleen Rodenburg ◽  
Louise Hayes ◽  
Lianne Foti ◽  
Ann Pegoraro
Keyword(s):  
Decision Making ◽  
Ethical Dilemma ◽  
Ethical Decision ◽  
Olympic Games ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
Responsible Leadership ◽  
Sports Organizations ◽  
Sport Industry ◽  
A Current

Sports, apart from providing entertainment, can provide an escape from everyday troubles, a community to belong to, and an opportunity to connect to the wider world. As such, sports have contributed to the unification of people, the development of peace and tolerance, and the empowerment of women and young people globally. However, sports’ widespread popularity has also contributed to “big money” opportunities for sports organizations, sporting venues, athletes, and sponsors that have created an environment riddled with ethical dilemmas that make headlines, resulting in protests and violence, and often leave society more divided. A current ethical dilemma faced by agents associated with the Olympic games serves to demonstrate the magnitude and challenges related to resolving ethical dilemmas in the sport industry. A decision-making framework is applied to this current sport’s ethical dilemma, as an example of how better ethical decision making might be achieved.

scholarly journals Ethics and Total Worker Health®: Constructs for Ethical Decision-Making and Competencies for Professional Practice

2021 ◽  
Vol 18 (19) ◽  
pp. 10030
Author(s):  
Bonnie Rogers ◽  
Anita L. Schill
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Issues ◽  
Ethical Dilemmas ◽  
Well Being ◽  
Work Hours ◽  
Worker Safety ◽  
Worker Health ◽  
Total Worker Health

Work has become increasingly technologically driven and fast paced, with long work hours, new/emerging hazards, and rising health care costs. Threats to worker safety, health, and well-being including non-traditional work arrangements and practices, precarious work, uncertain hazardous exposures, and work organization issues, such as heavy workloads, design of work, uneven work hours, and difficult interpersonal relationships among workers and managers are apparent. Furthermore, the relationship between personal health risk factors and workplace risks and exposures has drawn increased attention and concern. As employer economic pressures continue to build, it is anticipated that ethical dilemmas for practitioners will become increasingly complex. A review of relevant Total Worker Health (TWH) literature, related ethical constructs and competencies, an examination of codes of ethics for occupational safety and health and health promotion/education disciplines was conducted. A case study for TWH utilizing an ethical decision-making model for the analysis of key ethical issues and solutions was completed. TWH approaches to protecting safety, promoting health, and advancing well-being are increasingly being adopted. These approaches can reveal ethical dilemmas, and ethical constructs are needed to guide decision-making. A core set of proposed ethical competencies for TWH professionals are identified as a transdisciplinary framework to support workplace ethical culture.

Ethical Consumerism: Contextual Issues of Ethical Decision-Making Processes

2020 ◽  
pp. 1434-1450
Author(s):  
Ebtihaj A. Al-A'ali ◽  
Abdul Redha Al-Sarraf
Keyword(s):  
Decision Making ◽  
Organizational Culture ◽  
Cultural Context ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Business Students ◽  
Future Research ◽  
Reward Systems ◽  
Work Roles ◽  
Ethical Consumerism

Ethical consumerism is the outcome of an ethical decision-making process. This research examines situational factors exemplified in context-related issues affecting decision-making as perceived by business students at the University of Bahrain. Reward systems, authority, bureaucracy, work role, organizational culture and national and cultural context are investigated. Qualitative research employing open-ended questions in questionnaire form is used. Two hundred and forty students participated in this research. Five questions were asked in the research. Themes involved are illustrations of reward systems, bureaucracy, organizational culture, national and cultural context and work roles. This research suggests that work roles require to be thoroughly investigated in future research. The research also shows that students are unaware of ethical consumerism. This explains reasons for not translating views of students to behavior as a reflection of ethical consumerism.

scholarly journals How do clinical psychologists make ethical decisions? A systematic review of empirical research

2020 ◽  
Vol 15 (4) ◽  
pp. 213-224
Author(s):  
Becky Grace ◽  
Tony Wainwright ◽  
Wendy Solomons ◽  
Jenna Camden ◽  
Helen Ellis-Caird
Keyword(s):  
Systematic Review ◽  
Decision Making ◽  
Empirical Research ◽  
Clinical Psychology ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Theoretical Models ◽  
Future Research ◽  
Original Research ◽  
Ethical Decisions

Given the nature of the discipline, it might be assumed that clinical psychology is an ethical profession, within which effective ethical decision-making is integral. How then, does this ethical decision-making occur? This paper describes a systematic review of empirical research addressing this question. The paucity of evidence related to this question meant that the scope was broadened to include other professions who deliver talking therapies. This review could support reflective practice about what may be taken into account when making ethical decisions and highlight areas for future research. Using academic search databases, original research articles were identified from peer-reviewed journals. Articles using qualitative ( n = 3), quantitative ( n = 8) and mixed methods ( n = 2) were included. Two theoretical models of aspects of ethical decision-making were identified. Areas of agreement and debate are described in relation to factors linked to the professional, which impacted ethical decision-making. Factors relating to ethical dilemmas, which impacted ethical decision-making, are discussed. Articles were appraised by two independent raters, using quality assessment criteria, which suggested areas of methodological strengths and weaknesses. Comparison and synthesis of results revealed that the research did not generally pertain to current clinical practice of talking therapies or the particular socio-political context of the UK healthcare system. There was limited research into ethical decision-making amongst specific professions, including clinical psychology. Generalisability was limited due to methodological issues, indicating avenues for future research.

An Exploration of Ethical Decision-making Processes in the United States and Egypt

2007 ◽  
Vol 82 (3) ◽  
pp. 587-605 ◽  
Author(s):  
Rafik I. Beekun ◽  
Ramda Hamdy ◽  
James W. Westerman ◽  
Hassan R. HassabElnaby
Keyword(s):  
United States ◽  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
The United States ◽  
Decision Making Processes
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