Teaching Accounting Ethics Using Ex Corde Ecclesiae

2019 ◽  
Vol 16 ◽  
pp. 191-212
Author(s):  
John E. Simms ◽  

Research has shown that in the private sector, values-based ethics programs are more effective than compliance-based ethics programs (Trevino et al. 1999). Since religious affiliations are a significant driver of values-based behavior, it is appropriate to investigate the means of formally applying a values schema rather than allowing such factors to determine the pedagogy on an ad hoc basis. This paper uses the example of the Catholic Church’s Apostolic Constitution Ex Corde Ecclesiae as a guide for designing and implementing a values-based ethics course to fulfil the educational ethics requirements to sit for the CPA exam. A classroom strategy is presented for use that helps students select priorities that align their values with a successful career in accounting. The paper then addresses the process of teaching students how to address and reconcile individual values, organizational culture, social mores, and the client’s expectations.

Author(s):  
Josh Sauerwein

Teaching accounting ethics at a faith-based university requires a balance between professional guidance and the special mission of these universities. This paper reimagines the objectives on an undergraduate accounting ethics course and uses them along with insights from integration literature to develop a project of faith integration. The project incorporates the life and selected writings of Dietrich Bonhoeffer. The outline for the project, professor reflections, and student responses are included. In past years, this project has created a dynamic classroom, encouraged faith integration, and been well received by students. This paper contributes to the praxis of faith integration literature through an articulation of creative instruction.


2014 ◽  
Vol 24 (1) ◽  
pp. 85-117 ◽  
Author(s):  
Danielle E. Warren ◽  
Joseph P. Gaspar ◽  
William S. Laufer

ABSTRACT:U.S. Organizational Sentencing Guidelines provide firms with incentives to develop formal ethics programs to promote ethical organizational cultures and thereby decrease corporate offenses. Yet critics argue such programs are cosmetic. Here we studied bank employees before and after the introduction of formal ethics training—an important component of formal ethics programs—to examine the effects of training on ethical organizational culture. Two years after a single training session, we find sustained, positive effects on indicators of an ethical organizational culture (observed unethical behavior, intentions to behave ethically, perceptions of organizational efficacy in managing ethics, and the firm’s normative structure). While espoused organizational values also rose in importance post-training, the boost dissipated after the second year which suggests perceptions of values are not driving sustained behavioral improvements. This finding conflicts with past theory which asserts that enduring behavioral improvements arise from the inculcation of organizational values. Implications for future research are discussed.


Sociologija ◽  
2018 ◽  
Vol 60 (3) ◽  
pp. 635-652
Author(s):  
Branka Draskovic ◽  
Natasa Krstic ◽  
Ana Trbovic

Organizational culture plays a vital role in attaining organization?s economic objectives, with particular impact on the process of initiating and implementing organizational changes. Handy?s typology, that classifies culture into the power culture, the role culture, the task culture, and the person or support culture, was deployed to assess the type of organizational culture in a public and a private organization, mapping both the current culture and one desired by employees. The data were collected based on a questionnaire completed by 100 respondents employed in the private sector and another 100 respondents employed in the state administration. The results reveal statistically significant differences in the organizational culture between the public and the private organization, and that both need to make a positive impact on the state in achieving a more efficient responce to the challenges and difficulties of the transition process. The goal is to move away from the existing role culture dominated by strict rules, procedures and bureaucratization, and reinforce the task culture which values results, initiative and creativity. Considering that employees in the state administration strive to implement a model of organizational culture from the private sector, the public administration sector needs a change in the organizational culture to increase its administrative capacity and become more professional.


2021 ◽  
Vol 9 (207) ◽  
pp. 1-15
Author(s):  
Paloma Dias dos Santos

This article aims to analyze the factors that promote talent retention in companies and demonstrate the importance of organizational culture. In the current information information age, people are considered important, because they are the ones who generate results for companies, especially talented professionals, high performance, who perform deliveries of excellence and contribute to excellence and contribute to their competitiveness. The retention occurs through a conjunction of factors, combining financial and non-financial rewards. However, talented talented professionals are only retained if there is an alignment of their values with those of the organization, when they feel that their work is valued, and also when there is a feeling of belonging of belonging to the organization. The organizational culture plays a fundamental role in these talent retention factors and cannot be neglected. For, the incompatibility of individual values with the values advocated by the organization generates friction provoking the talents to leave. This inevitably causes a loss of knowledge for the company and may interfere with its level of competitiveness.


2020 ◽  
Vol 13 (2) ◽  
pp. 115-140
Author(s):  
Samuel Krajňák ◽  
Katarína Staronova ◽  
Heath Pickering

AbstractThis study examines the transparency of the regulatory framework under which ministerial advisors exist within the politicized context of a Central and Eastern European perspective. We compare profiles and career paths of ministerial advisers under five different types of coalition governments and examine if variance across government types can be explained by type of party – established vs. new parties. Empirically, the article draws on a cohort of 162 ministerial advisers in Slovakia across five governments from 2010 to 2020. We arrive at multiple findings. Firstly, we suggest the limitation in the availability and reporting of data is an important finding as it highlights accountability gaps and lack of government transparency irrespective of the party in power. Secondly, within the low regulatory environment, ministers appoint multiple types of staff including both formal “visible” ministerial advisers and “invisible” ministerial agents that, if one could accurately measure, would likely demonstrate that the ministerial advisory system is more inflated than we currently present. The ad-hoc nature of the advisory system also creates fluctuations in the size of the ministerial adviser cohort across governments and across different ministries. This would also help to explain the next finding, which is that, contrary to the experience in many countries, the overall size of the advisor population does not grow, probably because executive politicians have other avenues of appointing advisory agents. Fourthly, the advisers have a fairly equal distribution of prior employment from both the public sector and the private sector, but we do see some evidence of more established political parties preferring to recruit from the public sector and newer parties preferring to recruit from the private sector. Lastly, the appointment process appears to be highly controlled by individual ministers, suggesting personal ties are essential (link between ministerial and advisor education) and party-political criteria are a low consideration. The research is conducted using a biographical approach in which freedom of information requests and open source data is scrapped and then triangulated via a dozen interviews with current and former advisers. It argues that regulation is weak, lacking public scrutiny, which provides loopholes for employing ministerial agents in informal ways that could create, at worst, the opportunity for corrupt behavior, or at least, lead to poor practices in good governance. Therefore, future research should focus on both the formal “visible” and informal “invisible” ways that ministers recruit their advisory agents, how their agents function, and whether existing regulatory measures create a transparent and accountable governance framework.


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