The Software Engineering Code of Ethics and Professional Practice, intended as a standard for teaching and practicing software engineering, documents the ethical and professional obligations of software engineers. The code should instruct practitioners about the standards society expects them to meet, about what their peers strive for, and about what to expect of one another. In addition, the code should also inform the public about the responsibilities that are important to the profession. Adopted in 2000 by (...) the IEEE Computer Society and the ACM--two leading international computing societies--the code of ethics is intended as a guide for members of the evolving software engineering profession. The code was developed by a multinational task force with additional input from other professionals from industry, government posts, military installations, and educational professions. (shrink)

We describe the process of changing and the changes being suggested for the ACM Code of Ethics and Professional Conduct. In addition to addressing the technical and ethical basis for the proposed changes, we identify suggestions that commenters made in response to the first draft. We invite feedback on the proposed changes and on the suggestions that commenters made.

Drafting a code of ethics for a professional society is a daunting and exhausting task. Whereas the basic components of a professional code of ethics or professional standards are reasonably well understood, the specific details require careful tailoring to meet the needs of a given profession. The difficulty of this process probably explains why such codes are rarely updated. Furthermore, once having produced an updated ethics code, many professional organizations, or perhaps better the associated (...) executive, feel that their work has been completed and that they can now present themselves to their countries and the international community as responsible and even concerned societies. But is their work really over? The answer proposed in this paper is a resounding no. I argue that a professional society must provide active and comprehensive support to its members as they seek to do the right thing. In this regard, the Web pages of the ACM and the IEEE are compared as evidence of each society's commitment to its members. I also argue that professional societies must make this commitment and as importantly, be seen to be making it. (shrink)

It has been argued that it is in the best interests of IT professionals, to adopt and enforce professional codes in the work place. But there is no code for usability engineers, unless one accepts that it is a branch of software engineering. The new joint ACM/IEEE‐CS Software Engineering Code of Ethics is applied to actual usability cases. This enables usability engineers to interpret this code in their profession. This is achieved by utilizing four case studies (...) both directly in terms of the ethical issues involved and in the light of the code. Also examined are the short‐comings of the code for the domain of usability engineering, and suggestions are made for enhancements for future revisions of the code. (shrink)

For decades a debate has played out in the literature about who bioethicists are, what they do, whether they can be considered professionals qua bioethicists, and, if so, what professional responsibilities they are called to uphold. Health care ethics consultants are bioethicists who work in health care settings. They have been seeking guidance documents that speak to their special relationships/duties toward those they serve. By approving a Code of Ethics and Professional Responsibilities for Health Care Ethics (...) Consultants, the American Society for Bioethics and Humanities (ASBH) has moved the professionalization debate forward in a significant way. This first code of ethics focuses on individuals who provide health care ethics consultation (HCEC) in clinical settings. The evolution of the code's development, implications for the field of HCEC and bioethics, and considerations for future directions are presented here. (shrink)

Arguing that ecological thinking can animate an epistemology capable of addressing feminist, multicultural, and other post-colonial concerns, this book critiques the instrumental rationality, hyperbolized autonomy, abstract individualism, and exploitation of people and places that western epistemologies of mastery have legitimated. It proposes a politics of epistemic location, sensitive to the interplay of particularity and diversity, and focused on responsible epistemic practices. Starting from an epistemological approach implicit in Rachel Carson’s scientific projects, the book draws, constructively and critically, on ecological theory (...) and practice, on (post-Quinean) naturalized epistemology, and on feminist and post-colonial theory. Analyzing extended examples from developmental psychology, from medicine and law, and from circumstances where vulnerability, credibility, and public trust are at issue, the argument addresses the constitutive part played by an instituted social imaginary in shaping and regulating human lives. The practices and examples discussed invoke the responsibility requirements central to this text’s larger purpose of imagining, crafting, articulating a creative, innovative, instituting social imaginary, committed to interrogating entrenched hierarchical social structures, en route to enacting principles of ideal cohabitation. (shrink)

Naturalized moral epistemology eschews practices of assuming to know a priori the nature of situations and experiences that require moral deliberation. Thus it promises to close a gap between formal ethical theories and circumstances where people need guidelines for action. Yet according experience so central a place in inquiry risks "naturalizing" it, treating it as incontestable, separating its moral and political dimensions. This essay discusses these issues with reference to Margaret Walker's Moral understandings.

Assumptions about what it is to be human are implicit in most philosophical reflections upon ethical and epistemological issues. Although such assumptions are not usually elaborated into a comprehensive theory of human nature, they are nonetheless influential in beliefs about what kinds of problem are worthy of consideration, and in judgments about the adequacy of proposed solutions. Claims to the effect that one should not be swayed by feelings and loyalties in the making of moral decisions, for example, presuppose that (...) human beings are creatures whose nature is amenable to guidance by reason rather than emotion and are creatures capable of living well when they act as impartially as possible. Analogously, claims to the effect that knowledge, to merit that title, should be acquired out of independent cognitive endeavour uncluttered by opinion and hearsay, suggest that human beings are creatures who can come to know their environment through their own unaided efforts. And claims to the effect that knowledge, once acquired, is timelessly and universally true depend upon assumptions about the constancy and uniformity of human nature across historical and cultural boundaries. (shrink)

Assumptions about what it is to be human are implicit in most philosophical reflections upon ethical and epistemological issues. Although such assumptions are not usually elaborated into a comprehensive theory of human nature, they are nonetheless influential in beliefs about what kinds of problem are worthy of consideration, and in judgments about the adequacy of proposed solutions. Claims to the effect that one should not be swayed by feelings and loyalties in the making of moral decisions, for example, presuppose that (...) human beings are creatures whose nature is amenable to guidance by reason rather than emotion and are creatures capable of living well when they act as impartially as possible. Analogously, claims to the effect that knowledge, to merit that title, should be acquired out of independent cognitive endeavour uncluttered by opinion and hearsay, suggest that human beings are creatures who can come to know their environment through their own unaided efforts. And claims to the effect that knowledge, once acquired, is timelessly and universally true depend upon assumptions about the constancy and uniformity of human nature across historical and cultural boundaries. (shrink)

: Naturalized moral epistemology eschews practices of assuming to know a priori the nature of situations and experiences that require moral deliberation. Thus it promises to close a gap between formal ethical theories and circumstances where people need guidelines for action. Yet according experience so central a place in inquiry risks "naturalizing" it, treating it as incontestable, separating its moral and political dimensions. This essay discusses these issues with reference to Margaret Walker's Moral understandings.

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Women Philosophers: Genre and the Boundaries of PhilosophyLorraine CodeCatherine Villanueva Gardner. Women Philosophers: Genre and the Boundaries of Philosophy. Boulder, CO: Westview, 2003. Pp. xv + 198. Paper, $22.00.In a tradition which "trains us to read purely for content" (xii), Catherine Gardner wonders how to read the philosophy of five women who write in "non-standard philosophical forms" (xiii): Mechthild of Magdeburg's poetry, Christine de Pisan's allegory, Catharine Macaulay's (...) epistolary form, and Mary Wollstonecraft's and George Eliot's fiction. Asking how these authors' gender and their works' genre bear on their exclusion from canonical philosophy with its reliance on rigorous argument unsullied by stylistic considerations, she argues that form is integral to understanding philosophy, and can impede its recognition as philosophy. Specifically, she wonders what these historical writings can offer present-day feminist ethics?Gardner's readings and her thesis about style and genre as conditions of philosophical legitimacy are provocative. She urges "reading past" forms deemed inhospitable to moral truth—such as Macaulay's epistolary style (44-45)—to encounter the author as moral philosopher, and explain her invisibility as such. Eliot's philosophy "demands the form of a novel" (123), she proposes, and Wollstonecraft's principles of style "are ultimately principles of morality as well" (92). More complex is the poetically articulated moral epistemology in Mechthild's The Flowing Light, with God, speaking through Mechthild, as its author (154-56). Because these forms—epistolary, allegorical, mystical-poetic, fictional—have been most accessible to women, Gardner urges feminists to consider how these authors' gender bears on their exclusion from moral philosophy. Owing to women's "greater capacity for emotion and... weaker capacity for reason" (155), mystics such as Mechthild were deemed well-suited to write as they did; yet works attributed to God stand immune to philosophical argument. Macaulay's thoughts on government and social reform were judged secondary to her "feminine" ones about educating women for marriage and domesticity (26-27). Gardner is persuaded and persuasive about the philosophical stature of the works she discusses. Yet if a thinker's gender denies her philosophical status, how can she bypass those exclusionary structures—even if, like Eliot, she chooses a male name? If a work's genre removes it from the sustained argumentative debate that is the hallmark of western philosophy, how can it claim a place there?There are no easy answers, but the questions spark numerous others. Perplexing is Gardner's contention that these women are ignored because they defy norms of style and method. But how would she classify Plato's dialogues, Voltaire's Candide, Pascal's and Nietzsche's aphorisms, Wittgenstein's numbered propositions,or Sartre's, Camus' (and Beauvoir's) philosophical novels, given their maverick styles? Style alone cannot effect or explain the exclusions she deplores. More puzzling are Gardner's conceptions of standard method and dominant form (e.g., 24, 120, 175), since she does not elaborate, apart from indicating that both require rigorous prose argument. But formal and methodological orthodoxy varies historically, as in the influence of scholasticism, for Christine, which receives no mention, or Gardner's ahistorical suggestion that the absence of a "normative subject as an independent, autonomous individual" (171) is a lacuna in Mechthild's work. Why would a thirteenth-century writer presuppose an Enlightenment subject? These issues demand attention in a work of historical scholarship.A different question troubles the method discussion. The author regrets certain women's exclusion from the canon despite the philosophical nature of their work, maintaining that [End Page 215] works whose styles/forms diverge from the standard count, nonetheless, as philosophy. These women demonstrate that philosophy need not be couched in formal argument: poetry, allegory, novels can also articulate philosophical theories. But—if my reading is correct—here Gardner is inconsistent. She commends the philosophy in Macaulay's Letters, claiming it "can and does contain the sort of sustained argument... uncontroversially identifiable as... philosophical" (44), and makes similar claims for Wollstonecraft and Eliot. But in legitimating these works by received standards of argument after all, Gardner weakens the force of her claims that philosophy—good philosophy—need not be presented in orthodox form, thus... (shrink)

Naturalized moral epistemology eschews practices of assuming to know a priori the nature of situations and experiences that require moral deliberation. Thus it promises to close a gap between formal ethical theories and circumstances where people need guidelines for action. Yet according experience so central a place in inquiry risks “naturalizing” it, treating it as incontestable, separating its moral and political dimensions. This essay discusses these issues with reference to Margaret Walker's Moral understandings.

Modern, science-centered naturalisms can be charged with a certain moral laxity, according to S. T. Coleridge. This fault reflectsnbsp; a devitalizing, materialistic metaphysics informed by a narrow and self-serving conception of reason. Thus seeking a remedy that can bring justice to the spiritual as well as the physical aspects of experience, Coleridge envisages a lsquo;true naturalismrsquo; that will not only address the question lsquo;What is Life?rsquo; but also frame a lsquo;true realismrsquo; that includes what might be called a lsquo;true moralismrsquo;. (...) This calls, however, for a Heraclitean metaphysics capable of linking lsquo;goodnessrsquo; in both thinking and acting to a *Logos*mdash;that is, an essentially nonmodern theory of actuality that can do justice at once to the quicknesses and the uniformities of both Life and Thought. Coleridgersquo;s thus presents an outline of how one might respond to a challenge that can be best met, I argue, with the help of certain insights of Maurice Merleau-Ponty, A. N. Whitehead, Gilles Deleuze, and C. S. Peirce. By enlisting Hannah Arendtrsquo;s individual-centered conception of morality, which ties ethics to public concerns, it is also possible to sketch a metaphysically grounded response to Friedrich Nietzschersquo;s call for a lsquo;healthy moralityrsquo; capable of overturning the nihilistic values entrenched in modern thought. br /. (shrink)

This book is a comprehensive and unique text and reference in medical ethics. By far the most inclusive set of primary documents and articles in the field ever published, it contains over 100 selections. Virtually all pieces appear in their entirety, and a significant number would be difficult to obtain elsewhere. The volume draws upon the literature of history, medicine, philosophical and religious ethics, economics, and sociology. A wide range of topics and issues are covered, such as law (...) and medicine, truth-telling by the physician, research, population policy, genetics, abortion, dying, and individual rights in medical care. The selections span the centuries, beginning with material from the works of Hippocrates, continuing through Thomas Percival, John Stuart Mill, and Claude Bernard, down to modern commentators like Henry K. Beecher, Walsh McDermott, David L. Bazelon, Paul Freund, H. L. A. Hart, John Rawls, Paul Ramsey, Richard McCormick, Rashi Fein, and Bernard Barber. The text has eight major divisions, beginning with sections on the ethical dimensions of the physician-patient relationship in history; the moral bases of medical ethics; and regulation, compulsion, and protection of the consumer in clinical medicine and public health. Each of these sections includes key essays that appear for the first time. All of the book's major divisions contain primary documents: codes such as the Hippocratic Oath, Medieval Law for the Regulation of Medicine, and the first as well as the most recent code of the American Medical Association; court decisions, including those on Karen Quinlan and on abortion in the United States and West Germany; government documents such as the statement of the National Commission on the Protection of Human Subjects, the Tuskegee Syphilis Report, the British Parliamentary debate on euthanasia, and the Council of Europe on rights of the sick and dying; and various published guidelines such as the Harvard Medical School brain death criteria, the American Hospital Association on patient's rights, and Pope Pius XII on the prolongation of life. Cases that illustrate moral dilemmas are provided for discussion purposes. Each section is preceded by a succinct editor's introduction. The documents and essays are of practical value for practitioners and students in medicine, law, ethics, and counselling, and for individual patients and groups concerned with medical care. Through encompassing divergent viewpoints, the essays and primary documents were selected to encourage humane practices and deepen understanding of the multiple traditions that shaped and do shape the development of medicine. (shrink)

Name der Zeitschrift: Jahrbuch für Wissenschaft und Ethik Jahrgang: 20 Heft: 1 Seiten: 237-240.

This study investigated effects of codes of ethics on perceptions of ethical behavior. Respondents from companies with codes of ethics (n = 465) rated role set members (top management, supervisors, peers, subordinates, self) as more ethical and felt more encouraged and supported for ethical behavior than respondents from companies without codes (n = 301). Key aspects of the organizational climate, such as supportiveness for ethical behavior, freedom to act ethically, and satisfaction with the outcome of ethical problems were (...) impacted by the presence of an ethics code. The mere presence of a code of ethics appears to have a positive impact on perceptions of ethical behavior in organizations, even when respondents cannot recall specific content of the code. (shrink)

Management information system (MIS) professionals have a central role in technology development, determining how technology is used in organizations, and the effects it has on clients and society. MIS stakeholders have expressed concern regarding MIS professional's role in computer crime, and security of electronically stored information. It is recognized that MIS professionals must make decisions based on their professional ethics. The Association for Computing Machinery (ACM) and the Data Processing Management Association (DPMA) have developed codes of ethics to (...) help guide practitioners with ethical professional decision making. In this study, a model was developed from the combined ACM and DPMA codes of ethics and used in the construction of a survey instrument. The survey was conducted using public sector MIS professionals, and findings relative to the influences that codes of ethics, ethical enforcement systems, and membership in professional organizations has on ethical perception were studied. In addition, the influence that ethical obligation to particular constituencies had on respondents' ethical attitudes was also investigated. The study indicated that ethical obligation of public sector MIS professionals is stronger for management and employers than for peers, society, or clients. (shrink)

Are corporate codes of ethics necessarily ethical? To challenge this notion, an initial set of universal moral standards is proposed by which all corporate codes of ethics can be ethically evaluated. The set of universal moral standards includes: (1) trustworthiness; (2) respect; (3) responsibility; (4) fairness; (5) caring; and (6) citizenship. By applying the six moral standards to four different stages of code development (i.e., content, creation, implementation, administration), a code of ethics for corporate codes (...) of ethics is constructed by which companies can be ethically audited for compliance. The newly proposed code of ethics for corporate codes of ethics was then applied to four large Canadian companies representing a variety of industries: telecommunications; banking, manufacturing, and high technology. The ethical audit of the four companies' ethics programs based on the proposed code indicates that all four companies have room to improve the ethical nature of their codes of ethics (i.e., content, creation, implementation, administration). (shrink)

This brief supplement offers students a handy resource that contains codes of ethics for the various professional organizations. Available for packaging with this textbook at a nominal price.

Partly as a result of much recent evidence of business and government crime, a large proportion of major corporations have adopted codes of ethics; government service is also making more use of them. The electrical manufacturing anti-trust conspiracy and 1973–1976 investigation of foreign and domestic bribery were immediate prods. There are also government codes of which the ASPA code is most widely distributed. Corporate codes discuss relations to employees, interemployee relationships, whistle blowing, effect on environment, commercial bribery, insider (...) information, other conflicts of interest, anti-trust, accounting, consumer relations, and political activities. A discussion of use of codes shows partly favorable results. A number of corporation decisions have not yet become a subject of code provisions. Codes will be more useful if the reasons behind each order are stated and team work is encouraged. (shrink)

Ethical codes have been hailed as an explicit vehicle for achieving more sustainable and defensible organizational practice. Nonetheless, when legal compliance and corporate governance codes are conflated, codes can be used to define organizational interests ostentatiously by stipulating norms for employee ethics. Such codes have a largely cosmetic and insurance function, acting subtly and strategically to control organizational risk management and protection. In this paper, we conduct a genealogical discourse analysis of a representative code of ethics from (...) an international corporation to understand how management frames expectations of compliance. Our contribution is to articulate the problems inherent in codes of ethics, and we make some recommendations to address these to benefit both an organization and its employees. In this way, we show how a code of ethics can provide a foundation for ethical sustainability, while addressing management intentions and employees’ ethical satisfaction. (shrink)

The focus of this paper is to further a discussion of codes of ethics as institutionalized organizational structures that extend some form of legitimacy to organizations. The particular form of legitimacy is of critical importance to our analysis. After reviewing various theories of legitimacy, we analyze the literature on how legitimacy is derived from codes of ethics to discover which specific form of legitimacy is gained from their presence in organizations. We content analyze a sample of codes to (...) consider the question of whether a strategic, self-interested rationale lies behind the adoption of a code of ethics. We propose that the process of employing codes of ethics in this strategic manner has become, through isomorphism, an institutionalized practice that itself confers a cognitive form of legitimacy to the organization and further distances the codes from their moral foundation. (shrink)

Each of the major engineering societies has its own code of ethics. Seven “common core” clauses and several code-specific clauses can be identified. The paper articulates objections to and rationales for two clauses that raise controversy: do engineers have a duty to provide pro bono services and/or speak out on major issues, and to associate only with reputable individuals and organizations? This latter “association clause” can be justified by the “proclamative principle,” an alternative to Kant’s universalizability requirement. (...) At the heart of engineering codes of ethics, and implicit in what it is to be a moral agent, the “proclamative principle” asserts that one’s life should proclaim one’s moral stances. More specifically, it directs engineers to strive to insure that their actions, thoughts, and relationships be fit to offer to their communities as part of the body of moral precedents for how to be an engineer. Understanding codes of ethics as reflections of this principle casts light both on how to apply the codes and on the distinction between private and professional morality. (shrink)

This article outlines a training activity that can enable both business and governmental professionals to translate the principles in a code of ethics to a specific list of company-related behaviors ranging from highly ethical to highly unethical. It also explores how this list can become a concrete model to follow in making ethical decisions. The article begins with a discussion as to what will improve ethical decision making in business and government. This leads us to explore the factors (...) that can most easily lead to improvement, namely a comprehensive code of conduct and employee training. From there we look at the Critical Incident Technique as a training strategy that has the potential for identifying those behaviors that distinguish really outstanding behaviors from those that go by the book, and can be used to encourage more independent thinking and to set expectations for future decisions. If employees are given the skills and examples that will enable them to make better decisions, they can apply them to any situation. (shrink)

While most large companies around the world now have a code of ethics, reported ethical malpractice among some of these does not appear to be abating. The reasons for this are explored, using academic studies, survey reports as well as insights gained from the Institute of Business Ethics' work with large corporations. These indicate that there is a gap between the existence of explicit ethical values and principles, often expressed in the form of a code, and (...) the attitudes and behaviour of the organisation. The paper suggests that two basic reasons appear to be at the heart of the problem: ineffective ethics programmes and deficiencies in corporate culture. The paper concludes that successfully embedded corporate ethical values requires well-designed ethics policies, sustained ethical leadership and incorporation of ethics in organisational processes and strategy as part of an ethical culture at all levels of the organisation. It makes some practical suggestions on how this can be achieved. (shrink)

While most large companies around the world now have a code of ethics, reported ethical malpractice among some of these does not appear to be abating. The reasons for this are explored, using academic studies, survey reports as well as insights gained from the Institute of Business Ethics' work with large corporations. These indicate that there is a gap between the existence of explicit ethical values and principles, often expressed in the form of a code, and (...) the attitudes and behaviour of the organisation. The paper suggests that two basic reasons appear to be at the heart of the problem: ineffective ethics programmes and deficiencies in corporate culture. The paper concludes that successfully embedded corporate ethical values requires well‐designed ethics policies, sustained ethical leadership and incorporation of ethics in organisational processes and strategy as part of an ethical culture at all levels of the organisation. It makes some practical suggestions on how this can be achieved. (shrink)

This article introduces and discusses the initial results of a survey focused on the contents, role and effectiveness of company codes of ethics. The article examines the contents of the codes of ethics of companies operating in the private sector in Italy, quoted on the Italian Stock Exchange (Standard& Poor/Mib-Milano Indice Borsa). The purpose of this investigation was to identify any correlations between sector characteristics and the contents of the codes of ethics, which would enable us to (...) map out the main principles followed in writing the companies' codes of ethics. The analysis was conducted in order to ascertain whether there were common factors deriving from the shared ethical questions faced by the companies operating in the same sector of activity. As the first step, the 40 companies were subdivided into three main economic categories -Industrial, Financial and Service. Then the contents of each code of ethics were evaluated and classified in accordance with different criteria. The main categories of classification were based on -general principles, social values, rules of conduct, relationships with third parties, implementation and sanctions. The next objective was to investigate whether these characteristics were due to the regulation of the sector of reference, the existence of sector benchmarks for best practice, or simply companies' voluntary stance on ethical issues. The main conclusions were that the codes of ethics of the Italian companies that we analysed do not seem to show relevant differences traceable to sector of activity, and their adoption is affected by several reasons other than intentionally ethical considerations. (shrink)

The majority of North American corporations awakened to the need for their own ethical guidelines during the late 1970s and early 1980s, even though modern corporations are subject to a surprising multiplicity of external codes of ethics or conduct. This paper provides an understanding of both internal and external codes through a discussion of the factors behind the development of the codes, an analysis of internal codes and an identification of problems with them.

The activities of the life sciences are essential to provide solutions for the future, for both individuals and society. Society has demanded growing accountability from the scientific community as implications of life science research rise in influence and there are concerns about the credibility, integrity and motives of science. While the scientific community has responded to concerns about its integrity in part by initiating training in research integrity and the responsible conduct of research, this approach is minimal. The scientific community (...) justifies itself by appealing to the ethos of science, claiming academic freedom, self-direction, and self-regulation, but no comprehensive codification of this foundational ethos has been forthcoming. A review of the professional norms of science and a prototype code of ethics for the life sciences provide a framework to spur discussions within the scientific community to define scientific professionalism. A formalization of implicit principles can provide guidance for recognizing divergence from the norms, place these norms within a context that would enhance education of trainees, and provide a framework for discussing externally and internally applied pressures that are influencing the practice of science. The prototype code articulates the goal for life sciences research and the responsibilities associated with the freedom of exploration, the principles for the practice of science, and the virtues of the scientists themselves. The time is ripe for scientific communities to reinvigorate professionalism and define the basis of their social contract. Codifying the basis of the social contract between science and society will sustain public trust in the scientific enterprise. (shrink)

Current debate on business ethics in Australia continues apace as the excesses of the 1980s are exposed. Codes of Ethics have been a high profile instrument in the American business scene. A survey of Australia''s largest business corporations reveals a different situation. Codes are not as commonly used, tend to refer to legal requirements and do not have as high a profile within the corporation. Given the changing legal framework in Australia a greater role for Codes of (...) class='Hi'>Ethics may emerge. (shrink)

’Ethical codes of conduct are superficial and distracting answers to the question of how to promote ethical behaviour in corporate life.’The author is Principal Lecturer in the Department of Business Studies at Manchester Metropolitan University.

This paper attempts to provide a conceptual underpinning for codes of ethics in business and the professions. Rule-utilitarianism is a theory of ethics which I believe can successfully do this. Business persons and professionals, hopefully, will be able to develop codes of ethics in a manner consistent with a well-formulated general ethical theory. This will help enable codes of ethics to be a bridge between general ethical theory and specific ethical decisions made in business and the (...) professions. (shrink)

This study examines the role of codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter managers from engaging in opportunistic financial reporting practices. In a sample of international companies, we find that the quality of corporate codes of ethics is associated with higher earnings quality, i.e., lower discretionary (...) accruals. Our results are confirmed for a subsample of firms more likely to be engaging in opportunistic reporting behavior, i.e., firms that just meet or beat analysts’ forecasts. Further, codes of ethics play a greater role in reducing earnings management for firms in countries with weaker investor protection mechanisms. Our results suggest that corporate codes of ethics can be a viable alternative to country-level investor protection mechanisms in curbing aggressive reporting behaviors. (shrink)

Nine codes of ethics from companies in the Swedish financial sector were subjected to a content analysis to determine how they address and treat employees. The codes say a great deal about employee conduct and misconduct but next to nothing about employee rights, their rightful expectations or their value to the firm. The normative analysis – echoing some of the value-based HRM literature – draws on the foundational values of respect, equality, reciprocity and care. The analysis shows that most (...) of the codes are in conflict with these values. Such a treatment is then in conflict with fairness and risks harming the employees. Some of the features that make these codes ethically problematic are typical of how corporate codes have been described in previous code studies. Consequently, the normative analysis reaches beyond the scope of this material and in the end, what is at stake, is a very typical code design. (shrink)

Australian immigration detention has been called state sanctioned abuse and a crime against humanity. The Australian healthcare community has been closely involved with these policies, calling for their reform and working within detention centres to provide healthcare. As well as having a devastating impact on health, immigration detention changes the scope and nature of healthcare, with its delivery described as a Sisyphean task. In this article I will explore the guidance that is available to clinicians who work within detention centres (...) and argue that codes, guidelines and positions statements provide little help in relation to ethical decision making. First I will outline guidance that can be found in codes of ethics and position statements, focusing on particularly relevant principles, such as advocacy, clinical independence and the clinicians’ relationship to human rights. I will then highlight the disparity between this guidance and the delivery of healthcare within detention by drawing on the testimony of clinicians who formerly worked in these environments. While this disparity should be cause for alarm and at a minimum call into question how codes and positions statements are being used, there are more fundamental reasons why codes and position statements fail to provide guidance in these circumstances. I will outline a more general criticism of codes of ethics and use this to suggest a way forward, including looking beyond codes and position statements to guide action within Australian immigration detention. (shrink)

The focus of this paper is to further a discussion of codes of ethics as institutionalized organizational structures that extend some form of legitimacy to organizations. The particular form of legitimacy is of critical importance to our analysis. After reviewing various theories of legitimacy, we analyze the literature on how legitimacy is derived from codes of ethics to discover which specific form of legitimacy is gained from their presence in organizations. We content analyze a sample of codes to (...) consider the question of whether a strategic, self-interested rationale lies behind the adoption of a code of ethics. We propose that the process of employing codes of ethics in this strategic manner has become, through isomorphism, an institutionalized practice that itself confers a cognitive form of legitimacy to the organization and further distances the codes from their moral foundation. (shrink)

A main identifying factor of professions is professionals' willingness to comply with ethical and professional standards, often defined in a code of ethics and conduct. In a period of intense nursing mobility, if the public are aware that health professionals have committed themselves to the drawing up of a code of ethics and conduct, they will have more trust in the health professional they choose, especially if this person comes from another European Member State. The (...) class='Hi'>Code of Ethics and Conduct for European Nursing is a programmatic document for the nursing profession constructed by the FEPI (European Federation of Nursing Regulators) according to Directive 2005/36/EC On recognition of professional qualifications , and Directive 2006/123/EC On services in the internal market, set out by the European Commission. This article describes the construction of the Code and gives an overview of some specific areas of importance. The main text of the Code is reproduced in Appendix 1. (shrink)