Perceptions towards Codes of Behaviour: A Study of CAOs, CFOs and Other Employees in Bahrain

<p>The objective of this study is to investigate the factors that affect Chief Accounting Officers (CAOs), Chief Financial Officers (CFOs) and other employees’ perception of codes of behavior in their organizations in the Kingdom of Bahrain and whether an ethical work environment is influenced by factors such as the establishment of a code of behavior, corporate ethics committee, and/or policy empowerment. The paper is interpretive in nature for which data is collected using survey questionnaires. The findings validate components of an effective code of behavior similar to those identified in the literature which include: implementation of codes of behavior, checking on compliance by internal audit committees, achievement of their goals, follow-up on complaints and confidential channels for reporting ethics violations. Also, results show that the organizations under study generally comply with the values in their codes of behavior. However, the results indicate that the ethical work environment as it currently exists in the Kingdom of Bahrain lacks three aspects. First, setting of a code of behavior seems to be a mixed responsibility between legal departments and outside councils, with minimal participation from the employees. Second, the responsibility to check ethics complaints does not necessarily rest with the ethics committee. Third, lack of a robust mechanism that increases accountants’ and financiers’ awareness of the importance of COE. </p>

Social Work Malpractice, Liability, and Risk Management

Social workers have become increasingly aware of malpractice and liability risks. Disgruntled clients, former clients, and others may file formal ethics complaints and lawsuits against practitioners. Complaints often allege that social workers departed from widely embraced ethical and social work practice standards. This article provides an overview of the concept of risk management and common risks in social work practice pertaining to clients’ rights, confidentiality and privacy, informed consent, conflicts of interest, boundaries and dual relationships, digital and electronic technology, documentation, and termination of services, among others. The author describes procedures used to process ethics complaints, licensing-board complaints, and lawsuits. In addition, the author outlines practical strategies, including an ethics audit, designed to protect clients, third parties, and social workers.