There are several key differences between the codes of ethics developed by the American Psychological Association and the Canadian Psychological Association. This paper tells the story behind the key differences between the U.S. and Canada codes. It starts with an introduction to the two countries and a brief history of what led up to the American Psychological Association’s (APA) decision to develop the world’s first ethics code for psychologists. This is followed by a description of the development process used by (...) APA, and the reasons why the Canadian Psychological Association (CPA) originally adopted the APA code but subsequently chose to develop its own “made-in-Canada” code of ethics. The key differences of the CPA code, the cultural, legal, and philosophical contexts that help explain the rationale for those differences, and why the differences have been maintained are discussed. In particular, attention is given to the CPA code’s strong focus on: (a) the concept of a contract with society; (b) aspiration vs. enforcement; (c) ethical reasoning and decision making; and (d) organizing standards around ethical principles. (shrink)

This paper seeks to define and delimit the scope of the social responsibilities of health professionals in reference to the concept of a social contract. While drawing on both historical data and current empirical information, this paper will primarily proceed analytically and examine the theoretical feasibility of deriving social responsibilities from the phenomenon of professionalism via the concept of a social contract.

This article is the second one in a series dealing with mental health ethics in Cuba. It reports on ethical dilemmas, resources and limitations to their resolution, and recommendations for action. The data, obtained through individual interviews and focus groups with 28 professionals, indicate that Cubans experience dilemmas related to the interests of clients, their personal interests, and the interest of the state. These conflicts are related to power differentials among clients and professionals, professionals from various disciplines, and professionals and (...) organizational authorities. Resources to solve ethical dilemmas include government support, ethics committees, and collegial dialogue. Limitations include minimal training in ethics, lack of safe space to discuss professional disagreements, and little tolerance for criticism. Recommendations to address ethical dilemmas include better training, implementation of a code of ethics, and provision of safe space to discuss ethical dilemmas. The findings are discussed in light of the role of power in applied ethics. (shrink)

The aim of this empirical study is to understand how bachelor students at universities of applied sciences (UAS) use their ethical compasses during internships. Semi-structured interviews were held with 36 fourth-year bachelor students across four UAS and three different programs in the Netherlands: Initial Teacher Education, Business Services, and Information and Communication Technology. To our knowledge, no studies appear to have investigated and compared students from multiple professional fields, nor identified the dynamics and the sequence of the strategies in the (...) decision-making process that students use when faced with ethical dilemmas during internships. We found that students’ ethical dilemmas stemmed from: mentors’ or managers’ behaviours/requests, colleagues’ behaviours, organisations’ morally questionable incentives, pupils’ home situations, and pupils’ behaviours/personal stories. The majority of students used multiple strategies and first investigated the ethical dilemmas they encountered and then avoided, intervened, delegated responsibilities, or adjusted to their environments. Students’ values played an important role in experiencing an ethical dilemma, however, these values were not always acted upon. We identified that rather students’ beliefs about having influence and/or ownership (or not), personal interest(s) and power relations influenced the way how they used their ethical compasses. Thus, instead of navigating on moral standards (of their profession), students reacted on beliefs which reflected the ways in which they constructed their internship contexts, social relationships and their own (and others) needs. As a result, half of the mentioned dilemmas were resolved in a prudent-strategic manner (e.g., by prioritising personal interests), instead of morally. This indicates that students did not always convert (moral) values into moral action and did not use their ethical compasses in the way UAS aspires. Finally, this study found that the ways in which students used their ethical compasses were strongly influenced by their environments. (shrink)

Critical analyses of the audit profession have become more common in recent years. Many of these analyses focus on the entire audit profession in developing their criticisms and concerns. In this paper, the scope of analysis is narrowed to examine in depth the auditing profession's use of the concepts of reasonable assurance and materiality in audit performance and audit communications. Reasonable assurance and materiality are the terms that auditors use to describe the scope of their responsibility to the public. Similarly, (...) reasonable assurance and materiality are the key determinants of audit effort. An overview of official guidance, practitioner reports, and academic research reveals that these two key concepts are not well specified nor are they consistently applied in audit practice. These findings are evaluated from two competing perspectives on professions – the traditional, functionalist perspective and the critical theorists' perspective. Evaluation from the latter perspective leads to a conclusion that the profession's use of these key terms to guide practice and communication leaves the profession open to charges of mystification and unjustified paternalism. (shrink)

The paper understands the rise of ethical codes and professional ethics from the point of view of their contribution to the formation of a democratic citizenship. Various aspects of professional ethics are analyzed from the perspective of an agent-based ethics for which goods, norms and virtues are complementary factors for intelligence and individual judgment development. Through a conception of democracy understood as a way of life, professional ethics acquire a renewed meaning as a central element for individual self-realization and social (...) emancipation. In short, under the label of democratic professionalism, and following Dewey’s moral and political philosophy, it is shown that professional ethics are more than a field of application, a constituent element of a civic ethic within the framework of a democratic society. (shrink)

This paper examines the case of the internal auditor from a sociological and ethical perspective. Is it appropriate to extend the designation of professional to internal auditors? The discussion includes criteria from the sociology literature on professionalism. Further, professional ethical codes are compared. Internal auditors' code of ethics is found to have a strong moral approach, contrasting to the more instrumental approach of certified professional accountants. Internal auditors are noted as using their code of ethics to help resolve professional ethical (...) dilemmas. (shrink)

Professional associations, like the Academy of Management, exist to foster and promote scholarship, exchange among faculty, and an environment conducive to member professional ethics development. However, this last purpose of such organizations has received the least amount of attention. Moreover, previous research has demonstrated that there are differences in perceived needs for professional ethics development between tenured and untenured faculty. In the current research 260 Academy of Management members were surveyed. The research identified differences between tenured and untenured management faculty (...) with respect to expectations for the Academy of Management to provide ethics education and research with respect to the professional code of conduct. Implications of the findings are discussed from a developmental perspective. Directions for future research are provided. (shrink)

Professional associations, like the Academy of Management, exist to foster and promote scholarship, exchange among faculty, and an environment conducive to member professional ethics development. However, this last purpose of such organizations has received the least amount of attention. Moreover, previous research has demonstrated that there are differences in perceived needs for professional ethics development between tenured and untenured faculty. In the current research 260 Academy of Management members were surveyed. The research identified differences between tenured and untenured management faculty (...) with respect to expectations for the Academy of Management to provide ethics education and research with respect to the professional code of conduct. Implications of the findings are discussed from a developmental perspective. Directions for future research are provided. (shrink)

The sociological models of functionalism and conflict are introduced and utilized to analyze professionalism in the accounting profession as it is manifest in the American Institute of Certified Public Accountant's Code of Conduct. Rule 203 of the Code and provisions of the Code related to the public interest are examined using semiotic analysis to determine if they are most consistent with the functionalist or conflict models. While the analysis does not address intent of the Code, it is determined that the (...) Code contains semantic defects which result in different interpretations of the Code to different readers. The defects found are most consistent with the conflict model of professionalism. This has implications for the public and for individuals within the profession, making the Code less useful to both groups. The defects are seen as a potential battleground for the self-interest vs the public interest orientation of the accounting profession. (shrink)

Over the past decade, a number of accounting and financial reporting frauds have led to lost stock wealth, destroyed public trust, and a worldwide recession that called for necessary reform. Regulatory responses and systemic reforms quickly followed, and we show that, while necessary, these reforms are insufficient. The purpose of this paper is to forward virtuous professionalism as a necessary path toward restoring financial reporting systems. We take the position of external observer and analyze the accounting profession over time to (...) assess what has transpired within our financial reporting systems. Our analysis reveals that the combined influence of commercialism and regulatory response has led to a systemic decline in accounting’s professional ideals and, as a result, an erosion of public trust. We then propose virtuous professionalism as a necessary process for restoring financial reporting systems based on sociological, professional, and philosophical theories. We argue that virtuous professionalism is necessary for restoring the public servant identity of the accounting professional. We conclude that efforts to restore financial reporting systems should begin with reforms that restore professional identity shaped by virtues. (shrink)

This article points out how far-reaching the changes in our public life would actually have to be if we wanted to avoid paternalism altogether. For example, the widespread view that only a physician with training at a recognized institution should be allowed to perform surgery or that only an educated lawyer may provide legal council is clearly paternalistic. In fact, many professional regulations, not just in medicine and law, but also in engineering and many other areas of expertise, have a (...) strongly paternalistic function. Moreover, this problem is located in a sphere that is neither clearly private, nor seems to be part of a state-legislated public sphere. Professional organizations are neither governments, nor necessarily democratic, but they are often state-certified and produce binding regulations for issues of public interest. The author bites the bullet and accepts professional paternalism, while insisting that special care should be placed on how to design an appropriate professional code of conduct. (shrink)

Part of being a good professional is, so we contend, to have ideals. Ideals essentially complement the deontic considerations that are usually taken as the main components of professional moral deliberation. Yet the notion of professional ideals is problematic. As professional ideals they refer to a profession collectively, while as professional ideals they are first of all strong personal commitments of individual professionals. As collective aspirations, professional ideals have a kind of external normative thrust on individual professionals, but people cannot (...) be forced to identify with ideals on demand. Endorsing ideals can only come from within. On the basis of an analysis of ?professional ideals? and ?professional identity?, we conclude that professional ideals are necessary constituents of the personal identity of professionals. This explains the dual character of professional ideals: they are pursued by a collective and constitute the group professional identity but they also need to be endorsed by individual professionals in order to be able to say that the ideals are their own. We end with a short and tentative description of some practical implications for the fostering and education of professional ideals. (shrink)

The objective of this paper is to discuss some of the foundational issues centering around the question of integrating education in human values with professional engineering education: its necessity and justification. The paper looks at the efforts in ‘tuning’ the technical education system in India to the national goals in the various phases of curriculum development. The contribution of the engineering profession in national development and India’s self-sufficiency is crucially linked with the institutionalization of expertise and the role of morality (...) and responsibility. This linkage can be created through a proper understanding of the social role of the profession—what motivates the professionals and what makes professional life meaningful. Value education facilitates the process of moral maturity and the development of a ‘holistic’ mindset. This paper deals with the need to create such a mindset, the human values associated with it and gives examples of efforts to impart such education through ‘action-oriented’ programmes introduced in some institutes of engineering in India. (shrink)

Though this paper is mostly about a sense of “profession” common in much of the West, it explains how the term might apply in any country (especially how the profession of engineering differs from the function, discipline, and occupation of engineering). To do that, I have to explain the connection between “profession” (in my preferred sense) and another hard-to-translate term, “code of ethics” (in the sense it has in the expression “code of engineering ethics”). To understand engineering (or any other (...) occupation) as a profession is to adopt a certain conception of it, one neither old nor (yet) universal. With that conception in hand, it should be possible for social science to answer the question posed in the title. (shrink)

Media scholars have used ethical theory extensively to evaluate journalists' own ethical practices. However, they have given little attention to how ethical theory could be used to assess the way journalists cover the ethics of others. In light of the important role that medicine and other professions play in the lives of individuals and society, this article proposes a framework to evaluate news coverage of ethical issues that involve professions and in society. After making the case for the need for (...) this framework, the article describes the framework itself and the rationale for each component. Finally, ideas for applying the framework in future research are suggested. (shrink)

Marketing ethics is normally marketed as a sub-specialization of business ethics. In this paper, marketing ethics serves as an umbrella term for advertising, PR and sales ethics and as an example of professional ethics. To structure the paper, four approaches are distinguished, with a focus on typical professional conflicts, codes, roles or climates respectively. Since the moral climate approachis more inclusive than the other approaches, the last part of the paper deals mainly with moral climates, within the above-mentioned marketing sub-professions.

The public interest statement contained in the PRSA Code of Professional Standards is unduly vague and provides neither a working definition of public interest nor any guidance for the performance of what most professions consider to be a primary value. This paper addresses the question of what might constitute public relations service in the public interest, and calls for more stringent guidelines to be developed whereby the profession may advance its service goals more clearly.

Participation in the political process by the United States public accounting profession often blurs the role of the profession as advocates for the public interest with its role as advocates for its own private interests. In this study, we draw from prior theoretical and empirical work to investigate recent federal political activities of the public accounting profession to shed light on these sometimes contradictory roles. In particular, we investigate ten contemporary regulatory issues of interest to the AICPA. We analyze 36 (...) AICPA legislative advocacy letters related to these issues that were provided to federal policy makers. In addition, we analyze the public accounting profession’s federal lobbying reports that were submitted during this same time period. The analysis allows us to assess the public interest discourse present in the AICPA legislative letters as well as the extent of political action taken by the profession related to these issues based on the profession’s lobbying efforts. Our analyses demonstrate that the profession’s discourse and actions often reflect both public and private interest motivations, allow us to categorize the profession’s advocacy efforts as arising from specific motivations, and show that the profession’s public interest arguments used to advocate for their policy positions change depending upon the specific legislative issue being considered. (shrink)