Online research in philosophy

In Human Nature and Conduct, first published in 1922, Dewey brings the rigor of natural sciences to the quest for a better moral system.

This study explores the opinions of Polish and South African management students regarding the ethical conduct exhibited by organisations specific to their respective home countries. Through the use of a survey, primary data were collected via a self-administered questionnaire. Non-probability sampling in the form of a quota sample was employed, and a target of 250 respondents was pursued at a South African and a Polish university respectively. The data were subjected to SPSS. The findings showed that students in South (...) Africa and Poland have little faith in organisations perceived to be conducting business in an ethical fashion. Interesting similarities and differences in Polish and South African opinion were also identified. (shrink)

In the last few years H.G. Callaway has produced several helpful editions of some important texts by Emerson. Emerson's Conduct of Life was originally published in 1860, and it has appeared in a number of editions since then, but Callaway's edition has several noteworthy features that cause it to stand out from the crowd and make it an important contribution to Emerson studies. This is a rare volume that will serve students, academic philosophers, and causal readers alike: a critical (...) edition of a less-familiar text that is attractive to ordinary readers without sacrificing scholarly rigor. (shrink)

The importance of public confidence in scientific findings and trust in scientists cannot be overstated. Thus, it becomes critical for the scientific community to focus on enhancing the strategies used to educate future scientists on ethical research behaviors. What we are lacking is knowledge on how faculty members shape and develop ethical research standards with their students. We are presenting the results of a survey with 3,500 research faculty members. We believe this is the first report on how faculty work (...) with and educate their PhD students on basic research standards. Specifically, we wanted to determine whether individual faculty members, who are advisors or mentors, differ in how they implemented components of responsible conduct of research (RCR) with their PhD students. Mentors were more likely than advisors or supervisors to report working with all of their PhDs, who graduated in the last 5 years, on the 17 recognized critical components of RCR training and research skill development. We also found about half of the faculty members believe RCR is an institutional responsibility versus a faculty responsibility. Less than a quarter have had opportunities to participate in faculty training to be a better mentor, advisor, or research teacher, and about one third of faculty did not or could not remember whether they had guidelines related to their responsibilities to PhD students. We discuss the implications of our findings and focus on ways that PhD research mentoring can be enhanced. (shrink)

Commercial interest in land (large-scale land acquisition, LaSLA) in developing countries is a hot topic for debate and its potential consequences are contentious: proponents conceive of it as much needed investment into the formerly neglected agricultural sector while opponents point to severe social and environmental effects. This contribution discusses, if and how sustainability standards and codes of conduct can contribute towards governing LaSLA. Based on the WCED-definition we develop a conception of sustainability that allows framing potential negative effects as (...) issues of intra- and intergenerational justice. In a second step we specify these claims of justice, drawing on a human rights approach as well as three guidelines for sustainable development, namely, efficiency, consistency and resilience, to arrive at six guidelines for social and environmental sustainability criteria of LaSLA. We compare our suggestions with existing proposals for sustainability standards of LaSLA and with the certification schemes for sustainable production of bioenergy. From this we draw lessons for development and implementation of sustainability standards for LaSLA. (shrink)

This paper focuses on the contribution of meta-regulation in responding to the regulatory needs of a field beset by significant uncertainties concerning risks, benefits and development trajectories and characterised by fast development. Meta-regulation allows regulators to address problems when they lack the resources or information needed to develop sound “discretion-limiting rules”; meta-regulators exploit the information advantages of those actors to be regulated by leveraging them into the task of regulating itself. The contribution of meta-regulation to the governance of nanotechnologies is (...) assessed in terms of responsibilisation. Responsibilisation is regarded as a pre -requisite for regulatory actors to internalise social values (such as consumer safety and occupational health) and to ensure that these values are built into regulatory practice. In order to explore the potential of responsibilisation, the Code of Conduct for Responsible Nanosciences and Nanotechnologies Research launched by the European Commission in 2008 is evaluated. The Code is a good case of meta-regulation that aims to steer the self-regulation of nanotechnological business and research organisations. The paper concludes that, while efforts were made on the part of meta-regulators and self-regulators to contribute to responsibilisation, important opportunities for responsibilisation such as dissemination and promotion of the Code, trust-building activities, and failure to provide rewards, incentives and stakeholder guidance were not taken up. In order to foster responsibilisation within the meta-regulatory instrument of the EC Code, a number of crucial activities to be undertaken by meta-regulators are recommended. (shrink)

Bambrough, R. Essay on man.--Quinton, A. Has man an essence?--Warnock, G. J. Kant and anthropology.--Honderich, T. On inequality and violence, and the differences we make between them.--Cherry, C. Agreement, objectivity and the sentiment of humanity in morals.--Gregory, I. Psycho-analysis, human nature and human conduct.--Gosling, J. The natural supremacy of conscience.--Scruton, R. Reason and happiness.--Wollheim, R. Needs, desires, and moral turpitude.--Hollis, M. My role and its duties.--Watkins, J. Three views concerning human freedom.--Letwin, S. R. Nature, history, and morality.--Passmore, J. Attitudes (...) to nature.--Benson, J. Hog in sloth, fox in stealth: man and beast in moral thinking.--Hare, R. Contrasting methods of environmental planning.--Self, P. Techniques and values in policy decisions. (shrink)

This well-organized editorial material is useful especially for students and general educated readers coming to study these works for the first time, but also for the specialist who wants to check details or keep up with central literature. The editor's notes offer historical contextualization, terminological and etymological clarifications, and information on both the well-known and the relatively unknown authors cited by Emerson.... Callaway has modernized the spelling of the prose, but otherwise the editions follow the originals. ".

Codes of ethics are being increasingly adopted in organizations worldwide, yet their effects on employee perceptions and behavior have not been thoroughly addressed. This study used a sample of 613 management accountants drawn from the United States to study the relationship between corporate and professional codes of ethics and employee attitudes and behaviors. The presence of corporate codes of ethics was associated with less perceived wrongdoing in organizations, but not with an increased propensity to report observed unethical behavior. Further, organizations (...) that adopted formal codes of ethics exhibited value orientations that went beyond financial performance to include responsibility to the commonweal. In contrast to corporate codes of ethics, professional codes of ethical conduct had no influence on perceived wrongdoing in organization nor these codes affect the propensity to report observed unethical activities. (shrink)

Extensive interest in business ethics has developed accompanied by an increase in empirical research on the determinants of unethical conduct. In setting forth the theory of reasoned action, Fishbein and Ajzen (1975) maintained that research attention on such variables as personality traits and demographic characteristics is misplaced and, instead, researchers should focus on behavioral intentions and the beliefs that shape those intentions. This study summarizes business ethics research which tests the theory of reasoned action and suggests directions for further (...) research. (shrink)

My new edition of Emerson's Conduct, modernizes the prose spelling, annotates the text and adds a short chronology, a bibliography foused on Emerson's sources, a new Introduction, and a comprehensive index. Available in HB and PB.

An Essay on the Nature and Conduct of the Passions and Affections, with Illustrations on the Moral Sense (1728), jointly with Francis Hutcheson’s earlier work Inquiry into the Original of Our Ideas of Beauty and Virtue (1725), presents one of the most original and wide-ranging moral philosophies of the eighteenth century. These two works, each comprising two semi-autonomous treatises, were widely translated and vastly influential throughout the eighteenth century in England, continental Europe, and America. -/- The two works had (...) their greatest impact in Scotland and influenced many well-known Scottish philosophers, particularly those writing after the last Jacobite upheaval, in 1745. This can be seen in the concern of the post-1745 generation with analyzing human nature as the foundation of moral theory, with the “moral sense” and moral epistemology more generally, with the impartial spectator and the calm passions, and with the independence of benevolence from self-interest. In addition to the influence of his writings, Hutcheson was also a famed teacher whose Glasgow students, notably Adam Smith, held sway over generations of Scottish moral philosophers. -/- Despite their impact on Scottish letters, the four treatises were in fact written in Dublin, and the philosophers to whom Hutcheson responded and with whom he debated were in the main not Scottish but English, Irish, French, Roman, and Greek. Consequently, part of Hutcheson’s legacy was a cosmopolitan outlook among enlightened Scots, who learned to turn their eyes far from home. (shrink)

The opening essay of Emerson’s 1860 book, The Conduct of Life, posed, in that fateful year of threatening Civil War and disunion, the philosophical problem of human freedom and fate. The essay “Fate” is followed in the present book by a series of essays on related themes, including: “Power,” “Wealth,” “Culture,” “Worship,” “Beauty” and “Illusions.” The central question of the volume is, “How shall I live?” Appreciating both our freedom and its limits, we understand the vitality of power to (...) acquire what wealth is needed to scale the corrections and heights of culture and worship, find beauty in life and human society, wary still of the illusions. Overall, the book is a call for creative solutions. Yet the nation, in the year of Abraham Lincoln’s election, seemed fated to war or disunion in spite of all its dedication to freedom. (shrink)

Four international codes of conduct (those of the International Chamber of Commerce, the Organization for Economic Cooperation and Development, the International Labor Organization, and the United Nations Commission on Transnational Corporations) are analyzed to determine the ethical bases of the behaviors they prescribe for multinational enterprises (MNEs). Although the four codes emphasize different aspects of business behavior, there is substantial agreement regarding many of the moral duties of MNEs. It is suggested that MNEs are morally bound to recognize the (...) codes and to take them into account when engaging in international business. (shrink)

This article describes the theory and process of global business citizenship (GBC) and applies it in an analysis of characteristics of company codes of business conduct. GBC is distinguished from a commonly used term, “corporate citizenship,” which often denotes corporate community involvement and philanthropy. The GBC process requires (1) a set of fundamental values embedded in the corporate code of conduct and in corporate policies that reflect universal ethical standards; (2) implementation throughout the organization with thoughtful awareness of (...) where the code and policies fit well and where they might not fit with stakeholder expectations; (3) analysis and experimentation to deal with problem cases; and (4) systematic learning processes to communicate the results of implementation and experiments internally and externally. We then identify and illustrate the three attributes of a code of conduct that would reflect a GBC approach. The three attributes are orientation, implementation, and accountability. The various components of these attributes are specified and illustrated, using website examples from six global petroleum companies. (shrink)

Drawing from the varieties of capitalism theoretical framework, the study explores the home country influences of multinational corporations (MNCs) on their corporate social responsibility (CSR) practices when they operate outside their national/regional institutional contexts. The study focusses on a particular CSR practice (i.e. corporate expressions of code of conducts) of seven MNCs from three varieties of capitalism – coordinated (2), mixed (2) and liberal (3) market economies – operating in the oil and gas sector of the Nigerian economy. The study (...) concludes that the corporate codes of conduct of these MNCs operating in Nigeria, to a large extent, reflect the characteristics of their home countries' model of capitalism, respectively, albeit with certain degree of modifications. The home countries' model of capitalism is also found to have implications for the degree of adaptability of these MNCs' CSR practices to the Nigerian institutional context – with the mixed market economy model of capitalism adapting more flexibly than the liberal and coordinated market economies, respectively. The findings of this study will contribute to the emerging literature on the institutional embeddedness of CSR practices in transnational social spaces, understanding of varieties of capitalism, and CSR in developing economies. (shrink)

This paper addresses a problem in reporting scientific research. The problem is how to distinguish between justifiable and unjustifiable data selection. Robert Millikan is notorious for an infamous remark that he used all his data when in fact he had used a selection. On this basis he has been accused of fraud. There is a tension here — historians and his defenders see his selection as understandable and legitimate, while current statements about the Responsible Conduct of Research imply his (...) selection was illegitimate. This paper discusses two main issues that arise in assessing his conduct, whether he was intentionally misleading and whether he actually did mislead the scientific community about some facts of nature. It is argued that he was not intentionally misleading, and that it is unlikely that he misled the scientific community. (shrink)

This study examines the social impacts of labor-related corporate social responsibility (CSR) policies or corporate codes of conduct on upholding labor standards through a case study of CSR discourses and codes implementation of Reebok – a leading branded company enjoying a high-profiled image for its human rights achievement – in a large Taiwanese-invested athletic footwear factory located in South China. I find although implementation of Reebok labor-related codes has resulted in a “race to ethical and legal minimum” labor standards (...) when notoriously inhumane and seriously illegal labor rights abuses were curbed, Chinese workers were forced to work harder and faster but, earned less payment and the employee-elected trade union installed through codes implementation operated more like a “company union” rather than an autonomous workers’ organization representing worker’ interests. In order to explain the paradoxical effects of Reebok labor-related codes on labor standards, I argue the result is determined by both structural forces and agency-related factors embedded in industrial, national and local contexts. To put it shortly, I find the effectiveness of Reebok labor-related codes is constrained not only by unsolved tension between Reebok’s impetus for profit maximization and commitment to workers’ human rights, but also by hard-nosed competition realities at marketplace, and Chinese government’s insufficient protection of labor rights. Despite drawing merely from a single case study, these findings illuminate key determinants inhibiting the effectiveness of labor-related CSR policies or codes in upholding labor standards, and hence two possible way-outs of the deadlock: (1) sharing cost for improving labor standards among key players in global supply chain; and (2) combining regulatory power of voluntary codes and compulsory state legislations. (shrink)

The Standards of Ethical Conduct for Management Accountants (Statement 1C) promulgated by the National Association of Accountants on June 1, 1983, are described and critiqued in this article. Four major issues related to the issuance of the standards are discussed: (1) What are the basic requirements of any ethical system? Does Statement IC meet these requirements? (2) Should a professional be ethical? (3) If ethical behavior is desirable for management accountants, should such standards be formally expressed in writing? (4) (...) If the standards are expressed in writing, what format should be adopted for the content and how should the standards be expressed? (shrink)

In discussions of professional standards and ethical values it is reasonable to consider who will develop the codes of conduct and guidelines for behavior that will reflect the standards and values of the community. Also worthy of consideration is whether the standards or guidelines are enforceable, and how and to what extent they will be enforced. The development of guidelines or professional codes of conduct is a responsibility that has been adopted by many professional societies. Useful to this (...) discussion is an examination of the rationale behind the development of ethical codes by professional societies. The Ethics in Science Committee of the Council of Scientific Society Presidents (CSSP) has examined the codes of some of its member societies and some observations regarding them are pertinent. The nature and uses of ethical statements, codes and guidelines developed by professional societies are multiple and diverse. Their enforcement raises both practical and ethical concerns. (shrink)

We find before us an excellent edition of the book which the influential American thinker Ralph Waldo Emerson (1802-82) published in December of 1860, four months before the outbreak of the American Civil War. The central question which Emerson poses in this volume concerns the conduct of life, that is, of how to live. The titles of the nine essays, which compose the book, illustrate the themes tackled: “Fate,” “Power,” “Wealth”, “Culture,” “Behavior,” “Worship”, “Considerations by the Way,” “Beauty” and (...) “Illusions.” As Callaway suggests, Emerson’s is not a philosophy in the sense of contemporary technicalities, “the basic tendency of his thought is a metaphysical idealism in which the soul and intuition or inspiration are central.” (p. xvi). As an essentially religious thinker, profoundly preoccupied with the human soul and with the development of human potentialities, he has always firmly opposed to slavery: one cannot refuse to others human beings the development of their distinctively human potentialities (p. xxvii). (shrink)

The American Institute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. In 1988, the Code was revised by the AICPA, but a number of issues still remain unresolved or confounded by the new Code. These issues are examined in light of the profession''s stated commitment to the public good, a commitment that is discussed at length in the new Code.Specifically, this paper reviews the following issues: (1) client confidentiality (...) and whistleblowing, (2) limited liability, and (3) auditor independence. We argue that, in each of these areas, the AICPA promotes a position that is potentially harmful to the public good. (shrink)

The question of what firms do internally in the fight against bribery is probably as important to the successful outcome of that fight as formal anti-bribery law and enforcement. This paper looks at corporate approaches to anti-bribery commitment and compliance management using an inventory of 246 codes of conduct. It suggests that, while bribery is often mentioned in the codes of conduct, there is considerable diversity in the language and concepts adopted in anti-bribery commitments. This diversity is a (...) feature of the language used in describing parties to bribery and in defining which activities are prohibited (e.g. promising bribes versus actually giving them, gifts and entertainment, and solicitation. This diversity of language and concepts suggests that it might be useful to extend and deepen efforts in business associations and international organisations to build consensus on the meaning of bribery and corruption. In contrast, the bribery codes show evidence of an emerging consensus on managerial approaches to combating bribery. This involves the deployment of a distinctive mix of management tools, including financial record keeping, statements by executive officers, internal monitoring, whistle-blowing facilities, creation of compliance offices and threats of disciplinary action. (shrink)

Research misconduct has been thoroughly discussed in the literature, but mainly in terms of definitions and prescriptions for proper conduct. Even when case studies are cited, they are generally used as a repository of “lessons learned.” What has been lacking from this conversation is how the lessons of responsible conduct of research are imparted in the first place to graduate students, especially those in technical fields such as engineering. Nor has there been much conversation about who is responsible (...) for what in training students in Responsible Conduct of Research or in allocating blame in cases of misconduct. This paper explores three seemingly disparate cases of misconduct—the 2004 plagiarism scandal at Ohio University; the famous Robert Millikan article of 1913, in which his reported data selection did not match his notebooks; and the 1990 fabrication scandal in Dr. Leroy Hood’s research lab. Comparing these cases provides a way to look at the relationship between the graduate student (or trainee) and his/her advisor (a relationship that has been shown to be the most influential one for the student) as well as at possibly differential treatment for established researchers and researchers-in-training, in cases of misconduct. This paper reflects on the rights and responsibilities of research advisers and their students and offers suggestions for clarifying both those responsibilities and the particularly murky areas of research-conduct guidelines. (shrink)

The potential for dual use of research in the life sciences to be misused for harm raises a range of problems for the scientific community and policy makers. Various legal and ethical strategies are being implemented to reduce the threat of the misuse of research and knowledge in the life sciences by establishing a culture of responsible conduct.

This paper considers multiple meanings of the expression ‘dual use’ and examines lessons to be learned from the life sciences when considering ethical and policy issues associated with the dual-use nature of nanotechnology (and converging technologies). After examining recent controversial dual-use experiments in the life sciences, it considers the potential roles and limitations of science codes of conduct for addressing concerns associated with dual-use science and technology. It concludes that, rather than being essentially associated with voluntary self-governance of the (...) scientific community, codes of conduct should arguably be part of a broader regulatory oversight system. (shrink)

Increasing attention to the issue of child labor has been reflected in codes of conduct that emerged in the past decade in particular. This paper examines the way in which multinationals, business associations, governmental and non-governmental organizations deal with child labor in their codes. With a standardized framework, it analyzes 55 codes drawn up by these different actors to influence firms external, societal behavior. The exploratory study helps to identify the main issues related to child labor and the use (...) of voluntary instruments such as codes of conduct. Apart from a specific indication of the topics covered by the code, especially minimum-age requirements, this also includes monitoring systems and monitoring parties. Most important to company codes are the sanctions imposed on business partners in case of non-compliance. Severe measures may be counterproductive as they do not change the underlying causes of child labor and can worsen the situation of the child workers by driving them to more hazardous work in the informal sector. This underlines the importance of a broad rather than a restrictive approach to child labor in codes of conduct. The paper discusses the implications of this study, offering suggestions for future research. (shrink)

Recognizing the growing interdependence of the European Union and the importance of codes of conduct in companies’ operations, this research examines the effect of a country’s culture on the implementation of a code of conduct in a European context. We examine whether the perceptions of an activity’s ethicality relates to elements found in company codes of conduct vary by country or according to Hofstede’s (1980, Culture’s Consequences (Sage Publications, Beverly Hills, CA)) cultural constructs of: Uncertainty Avoidance, Masculinity/Femininity, (...) Individualism, and Power Distance. The 294 individuals, who participated in our study, were from 8 Western European countries. Their responses to our 13 scenarios indicate that differences in the perceptions of ethicality associate primarily with the participants’ country as opposed to their employer (i.e., accounting firm), employment level, or gender. The evidence also indicates that these country differences associate with Hofstede constructs of Individualism and Masculinity. (shrink)

Recently there has been increased attention paid to the behaviour of those who call themselves professionals. The idea of acceptable professional conduct incorporates the expectations of a number of groups affected by the activities of professionals. The framework of professional behaviour considered acceptable at a point in time is an equilibrium among these groups' expectations. This paper argues that shifts in the expectations of any of these groups will disturb this equilibrium. This process of disequilibrium and change leads to (...) altered views of professional behaviour. Professional misconduct or unprofessional behaviour, that is, the failure to meet expectations, is inherent in the underlying framework of a profession.The framework is applied to the public (chartered) accounting profession, where the interacting groups are accounting professionals, their clients and the general public. Current issues of debate about professional behaviour are identifiable as consequences of altered expectations about acceptable behaviour. Acceptable conduct has become misconduct (and vice versa) and written rules of conduct conflict with unwritten rules. (shrink)

The report of the Treadway Commission suggests that all public companies should establish effective written codes of conduct in promoting honorable behavior by corporations. The need for written "codes of conduct" for businesses is evident in the current literature. However, there is not sufficient evidence regarding the implication of codes of conduct in a college. Academic dishonesty has become an important issue in institutions of higher education. Codes of conduct can also provide a basis for ethical (...) behavior in colleges and universities. Survey respondents were generally supportive of the concept of codes of ethical conduct in colleges and universities. The results of this study indicate that college codes of conduct tend to follow a "low road" approach. The results also suggest the following needed improvements in college and university codes of conduct: (1) greater emphasis on preventing financial, scientific, and academic fraud; (2) more inclusion of the faculty in the process; and (3) establishment of a proper process for implementation of the code. (shrink)

In the past ten years, many European companies organised into subcontracting networks have decided to adopt codes of conduct to regulate labour relations and to ensure the respect of fundamental social rights. This paper first determines the context and the issues to be addressed by codes of conduct within networks of companies, and second analyses the terms under which they can be implemented. The paper argues that codes of conduct can complement the standards developed by States, the (...) European Union or the social partners, but that steps should be taken in order to avoid that these texts replace the existing labour law. (shrink)

Although the AICPA Code of Professional Conduct emphasizes the importance of education in ethics, very little is known about how and when the Code and the topic of ethics can be presented to enhance the effectiveness of ethics-oriented education. The purpose of this research was to provide preliminary evidence about the ethical development of students prior to, and immediately following, such courses. We found that: (1) accounting students, after taking an auditing course which emphasized the AICPA Code, reasoned at (...) higher levels than students who had not taken the course; (2) there were no differences in moral reasoning levels when accounting and non-accounting majors were compared prior to an auditing course; and (3) there was a significant relationship between the Seniors' levels of ethical development and the choice of an ethical versus unethical action. It was concluded that an auditing course emphasizing the 'spirit' of the Code can have a positive impact on the ethical behaviour of some of the future members of the accounting profession. (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)

This paper reports on an investigation of issues surrounding the use of ethical codes/codes of conduct in Irish based companies. Using a comprehensive questionnaire survey, the paper examines the incidence, content and enforcement of codes of conduct among a sample of the top 1000 companies based in Ireland. The main findings indicate that the overall usage of codes of conduct amongst indigenous Irish companies has increased significantly from 1995 to 2000. However, in line with prior research, these (...) codes focus primarily on issues surrounding company and employee protection as opposed to society protection. Almost half of all codes are written by company personnel or provided by head office. Revisions of codes are common but formal ongoing methods of instructing new staff about codes are not prevalent. Less than one-third of companies with codes have formal channels for reporting violations but a high percentage have formal disciplinary procedures in place for breaches of codes. (shrink)

This study adds to the empirical evidence supporting a significant connection between ethics and profitability by examining the connection between published reports of unethical behaviour by publicly traded U.S. and multinational firms and the performance of their stock. Using reports of unethical behaviour published in the Wall Street Journal from 1989 to 1993, the analysis shows that the actual stock performance for those companies was lower than the expected market adjusted returns. Unethical conduct by firms which is discovered and (...) publicized does impact on the shareholders by lowering the value of their stock for an appreciable period of time. Whatever their views on whether ethical behaviour is profitable, managers should be able to see a definite connection between unethical behaviour and the worth of their firm's stock. Stockholders, the press and regulators should find this information important in pressing for greater corporate and managerial accountability. (shrink)

Although the terms mentor and thesis advisor (or research supervisor) are often used interchangeably, the responsibilities associated with these roles are distinct, even when they overlap. Neither are role models necessarily mentors, though mentors are role models: good examples are necessary but not sufficient. Mentorship is both a personal and a professional relationship. It has the potential for raising a number of ethical concerns, including issues of accuracy and reliability of the information conveyed, access, stereotyping and tracking of advisees, and (...) the abuse of power. Nevertheless, mentors can be critically important for professional success and are one of a number of elements that affect the responsible conduct of research. In addition, the community as a whole has a responsibility to mentor junior members. (shrink)

The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). As a requirement for membership in IFAC, a national accounting organization must either adopt the IFAC Code or adopt a code of conduct that is not "less stringent" than the IFAC Code. In this paper, we examine the extent to which 158 national accounting organizations have adopted the revised IFAC Code as their own. Our results indicate that 80 of our (...) sample organizations have adopted the IFAC Code (sometimes with minor modifications), while the remaining 78 opted not to utilize the model IFAC Code. We then test the hypothesis that national accounting organizations in lower income economies would be less likely to adopt the IFAC Code than those in high income economies. Our results do not support the hypothesis. We argue that one potential reason for such a finding is that adopting the IFAC Code may be a cost effective means of adopting a code of ethics for organizations in lower income economies. (shrink)

Agora, Academy, and the Conduct of Philosophy offers extremely careful and detailed criticisms of some of the most important assumptions scholars have brought to bear in beginning the process of (Platonic) interpretation. It goes on to offer a new way to group the dialogues, based on important facts in the lives and philosophical practices of Socrates - the main speaker in most of Plato's dialogues - and of Plato himself. Both sides of Debra Nails's arguments deserve close attention: the (...) negative side, which exposes a great deal of diversity in a field that often claims to have achieved a consensus; and the positive side, which insists that we must attend to what we know of these philosophers' lives and practices, if we are to make a serious attempt to understand why Plato wrote the way he did, and why his writings seem to depict different philosophies and even different approaches to philosophizing. From the Preface by Nicholas D. Smith. (shrink)

Companies that contribute to charitable organizations rightly hope that their philanthropic work will also be good for the bottom line. Marketers of good corporate conduct must be especially careful, however, to market such conduct in a morally acceptable fashion. Although marketers typically engage in mild deception or take artistic license when marketing goods and services, these sorts of practices are far more morally troublesome when used to market good corporate conduct. I argue that although mild deception is (...) not substantially worrisome with respect to the marketing of most goods and services, it is a far greater moral blunder to use such methods in the marketing of good corporate character. These erode trust and demonstrate alack of adequate respect for the moral good. In light of these concerns, I suggest that such practices must be re-examined when applied to the marketing of corporate character and good conduct. Finally, I develop a revised set of ethical guidelines that are needed in order to address the problems peculiar to the marketing of morally praiseworthy behavior. (shrink)

In the process of implementing an ethical code of conduct, a business organization uses formal methods. Of these, training, courses and means of enforcement are common and are also suitable for self-regulation. The USA is encouraging business corporations to self regulate with the Federal Sentencing Guidelines (FSG). The Guidelines prescribe similar formal methods and specify that, unless such methods are used, the process of implementation will be considered ineffective, and the business will therefore not be considered to have complied (...) with the guidelines. Business organizations invest enormous funds on formal methods. However, recent events indicate that these are not, by themselves, yielding the desired results. Our study, based on a sample of 812 employees and conducted in an Israeli subsidiary of a leading multinational High-Tech corporation headquartered in the US, indicates that, of the methods used in the process of implementation, one of the informal methods (namely, the social norms of the organization) is perceived by employees to have the most influence on their conduct. This result, when examined against employee tenure, remains relatively stable over the years, and stands in contradistinction to the formalistic approach embedded in the FSG. We indirectly measure the effectiveness of the percieved most influential implementation process methods by analyzing their impact on employee attitudes (namely, personal ethical commitment and employees'' commitment to organizational values). Our results indicate that the informal methods (manager sets an example or social norms of the organization) are likely to yield greater commitment with respect to both employee attitudes than the formal method (training and courses on the subject of ethics). The personal control method (my own personal values) differs significantly from all the other methods in that it yields the highest degree of personal ethical commitment and the lowest degree of employees'' commitment to organizational values. (shrink)

This article examines the normative force of consent, explaining how consent works its “moral magic” in transforming the moral quality of conduct that would otherwise constitute a wrong against the consenting person. Dempsey offers an original account of the normative force of consent, according to which consent (when valid) creates an exclusionary permission . When this permission is taken up, the moral quality of the consented-to conduct is transformed, such that it no longer constitutes a wrong against the (...) consenting person. Building on this account of how consent works, Dempsey identifies two sets of cases in which consent fails to transform the moral quality of one’s conduct: cases in which one is consent-insensitive to the rational force of another’s consent, and cases in which one acts for sadistic reasons. (shrink)

Following the offshoring of production to developing countries by transnational corporations (TNCs), unions and non-governmental organisations (NGOs) have criticised working conditions at TNCs' offshore factories. This has led to the emergence of two different approaches to operationalising TNC responsibilities for workers' rights in developing countries: codes of conduct and global agreements. Despite the importance of this development, few studies have systematically compared the effects of these two different ways of dealing with workers' rights. This article addresses this gap by (...) analysing how codes of conduct and global agreements both independently and interactively affect workers' rights. We do this based on a qualitative study of the Sri Lankan operations of a Swedish TNC in Sri Lanka, and on interviews with union and NGO representatives actively involved in codes of conduct and global agreements. Our results indicate that global agreements independently address all the aspects included in codes of conduct, while also addressing additional, more process-oriented aspects of workers' rights. Hence, on their own, global agreements seem to comprise the superior approach to promoting workers' rights. Furthermore, our results indicate that promoting codes of conduct has negative interactive effects on global agreements. Based on these results, we argue that the current focus on codes of conduct is counterproductive for the promotion of workers' rights. (shrink)

Historically, scientists in training have learned the rules of ethical conduct by the example of their advisors and other senior scientists and by practice. This paper is intended to serve as a guide for the beginning scientist to some fundamental principles of scientific research ethics. The paper focuses less on issues of outright dishonesty or fraud, and more on the positive aspects of ethical scientific behavior; in other words, what a scientist should do to maintain a high level of (...) ethical conduct in research. There are a number of fairly specific rules, guidelines, or commonly accepted operating principles that have evolved for the ethical conduct of science. In order to discuss this code of ethics, this paper is divided into sections dealing with specific areas of scientific ethics. These areas are: data collection and storage, ownership of data, confidentiality, communication, authorship, collaboration, the peer review system, and rules of dealing with ethical complaints. Illustrative case histories are presented to provide examples of the type of ethical dispute or problem being discussed. If scientific trainees learn the accepted rules of behavior that govern the conduct of science, ethical problems that arise out of ignorance, misunderstanding, or poor communication can be avoided. (shrink)

This research examines the extent to which similarities and differences exist in the codes of professional conduct of certified (chartered) accountants across the following countries: the United States, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The professional codes of ethics establish the ethical boundary parameters within which professional accountants must operate and they are a function (...) of these environments.The results of the study reveal that commonalities exist on some ethical rules indicating that some rules are indeed "culture free". Cross-country variations, however, exist as to the specificity and elaborateness of the rules. Such variations can be attributed to cultural and legal differences, as well as the length of time each professional organization has been in existence. An understanding of the similarities and differences in the codes is important to individuals who may work in these countries. Professional accountants involved in international business must understand the implications of the decisions they make in light of the ethical codes and moral values of their counterparts in foreign countries. After a discussion of the similarities and differences in the codes, the implications of these comparisons for accounting practice are discussed. (shrink)

This study examines the impact of impression management and overclaiming on self-reported ethical conduct of 174 managers (67 male, 107 female) who worked for a large not-for-profit organization. As anticipated, impression management and overclaiming positively influenced perceived unethical conduct of managers. Female managers were more prone to impression management than male managers. There was no significant difference in perceived unethical conduct or level of overclaiming of male and female managers.

Words such as selfish and altruistic that describe conduct toward self and others are notoriously ambiguous in everyday language. I argue that the ambiguity is caused, in part, by the coexistence of multiple belief systems that use the same words in different ways. Each belief system is a relatively coherent linguistic entity that provides a guide for human behavior. It is therefore a functional entity with design features that dictate specific word meaning. Since different belief systems guide human behavior (...) in different directions, specific word meanings cannot be maintained across belief systems. Other sources of linguistic ambiguity include i) functional ambiguity that increases the effectiveness of a belief system, ii) ambiguity between belief systems that are functionally identical but historically distinct, and iii) active interference between belief systems. I illustrate these points with a natural history study of the word selfish and related words in everyday language. In general, language and the thought that it represents should be studied in the same way that ecologists study multi-species communities. (shrink)

The paper addresses issues of scientific conduct regarding relations between science and the media, relations between scientists and journalists, and attitudes towards the public at large. In the large and increasing body of literature on scientific conduct and misconduct, these issues seem underexposed as ethical challenges. Consequently, individual scientists here tend to be left alone with problems and dilemmas, with no guidance for good conduct. Ideas are presented about how to make up for this omission. Using a (...) practical, ethical approach, the paper attempts to identify ways scientists might deal with ethical public relations issues, guided by a norm or maxim of openness. Drawing on and rethinking the CUDOS codification of the scientific ethos, as it was worked out by Robert K. Merton in 1942, we propose that this, which is echoed in current codifications of norms for good scientific conduct, contains a tacit maxim of openness which may naturally be extended to cover the public relations of science. Discussing openness as access, accountability, transparency and receptiveness, the argumentation concentrates on the possible prevention of misconduct with respect to, on the one hand, sins of omission—withholding important information from the public—and, on the other hand, abuses of the authority of science in order to gain publicity. Statements from interviews with scientists are used to illustrate how scientists might view the relevance of the issues raised. (shrink)

The public accounting industry’s voluntary code of conduct in the United States is the American Institute of CPA’s Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry’s current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the (...) accounting profession should reorient its largely input-based Code of Professional Conduct to include output-based performance measurements. We also conclude that third-party attestation of compliance with the profession’s code would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm complies or fails to comply with the industry’s voluntary code of conduct. (shrink)

. The ability to enforce the provisions of a code of conduct influences whether the code is effective in shaping behavior. Enforcement relies in part on the willingness of organization members to report violations of the code, but research from the business and educational environment suggests that fewer than half of those who observe code violations follow their organizations procedures for reporting them. Based on a review of the literature in the business and educational environments, and a survey of (...) 3605 students at a mid-sized comprehensive university, this paper attempts to make conceptual sense of the non-reporting phenomenon. We present a conceptual framework based on four distinct factors which we have labeled: (1) factual non-responsibility; (2) moral non-responsibility; (3) consequential exoneration; and, (4) functional exoneration. Each of these factors suggest a different remedial strategy as well as provide a theoretical foundation for future research. Testable propositions for future research are developed, and some implications for organization leaders are discussed. (shrink)

Despite increased academic and practitioner interest in codes of conduct, there has been little research into the actual compliance of suppliers in developing countries with the codes of conduct of multinational corporations (MNCs). This paper addresses this lack by analysing Chinese suppliers’ level of compliance with Swedish toy retailers’ codes of conduct. Based on unannounced and unofficial interviews with employees of Chinese suppliers, the study shows that all of the nine studied suppliers breached some of the standards (...) in the toy retailers’ codes, with over two-thirds of the suppliers not complying with the majority of the studied standards. While there are different explanations of this lack of compliance, the main explanation seems to be that Chinese suppliers successfully deceive toy retailers’ monitoring organisations by decoupling the formal monitored part of their organisation from the actual operational part of their organisation. The paper concludes with a discussion of how to increase compliance with MNCs’ codes of conduct. (shrink)

This paper reports data and scholarly opinion that support the perception of systemic flaws in the management of scientific professions and the research enterprise; explores the responsibility that professional status places on the scientific professions, and elaborates the concept of the responsible conduct of research (RCR). Data are presented on research misconduct, availability of research guidelines, and perceived research quality.

In three studies, factors influencing the incidence of fraudulent financial reporting were assessed. We examined (1) the effects of personal values and (2) codes of corporate conduct, on whether managers misrepresented financial reports. In these studies, executives and controllers were asked to respond to hypothetical situations involving fraudulent financial reporting procedures. The occurrence of fraudulent reporting was found to be high; however, neither personal values, codes of conduct, nor the interaction of the two factors played a significant role (...) in fraudulent financial reporting. (shrink)

This research applies the impression management theory of exemplification in an accounting study by identifying and measuring differences in both auditor and public perceptions of exemplary behaviors. The auditors were divided into two groups, one of which reported self-perceptions (A-S) while the other group reported their perceptions of a typical auditor (A-O). There were two separate public groups, which gave their perceptions of a typical auditor and were divided based on their levels of accounting sophistication. The more sophisticated public group (...) was comprised of bank loan officers (LO) while the less sophisticated public group consisted of investment club members (IC). Comparisons were made on 30 behaviors contained in the AICPA Code of Professional Conduct, which served as the basis for the research instrument. Profile analysis, a special form of MANOVA technique, was used to analyze the results. A-S perceptions were the highest of the four treatment levels and were significantly higher (i.e., more exemplary) than the perceptions of both the A-O and LO groups. The more sophisticated user group (LO) provided the lowest perceptions of the four treatment levels. For at least four of the six measures, the LO treatment group perceived the typical auditor to be less exemplary than both the IC and A-O treatments. There were no differences in perceptions between the A-O group and IC. Additional analysis revealed that auditors overrated the degree to which the public relied on financial statements. However, both public groups reported a reasonably high level of reliance on financial statements when making decisions. (shrink)

For graduate students to succeed as professionals, they must develop a set of general “survival skills”. These include writing research articles, making oral presentations, obtaining employment and funding, supervising, and teaching. Traditionally, graduate programs have offered little training in many of these skills. Our educational model provides individuals with formal instruction in each area, including their ethical dimensions. Infusion of research ethics throughout a professional skills curriculum helps to emphasize that responsible conduct is integral to succeeding as a researcher. (...) It also leads to the consideration of ethical dimensions of professional life not covered in traditional ethics courses. (shrink)

What are international codes of conduct for? The broad support for such codes masks fundamental differences about their purpose. Corporations see codes of conduct as regimes for regulating their relations with their suppliers in developing countries and—not least—to counter negative publicity. For labor and human rights activists, on the other hand, codes of conduct are levers for forcing positive change in global labor and environmental standards. Here I consider two areas typically covered by codes of conduct—wages (...) and child labor—and identify some of the dangers of using codes to force change. If low wages or child labor are the result of poverty, and can’t be fixed by enlightened corporate policies, then codes will at best leave the underlying problems untouched and at worst will aggravate them. I conclude that we should be cautious about using codes to force higher standards. (shrink)

The restructured globalized economy has provided women with employment opportunities. Globalisation has also meant a shift towards self-regulation of multinationals as part of the restructuring of the world economy that increases among others things, flexible employment practices, worsening of labour conditions and lower wages for many women workers around the world. In this context, as part of the global trend emphasising Corporate Social Responsibility (CSR) in the 1980s, one important development has been the growth of voluntary Corporate Codes of (...) class='Hi'>Conduct to improve labour conditions. This article reviews from a feminist interdisciplinary perspective the broad academic literature on women workers, covering the more classical debate on women workers in the industrialization process and entering into women workers in the global supply chains and women workers and corporate codes of conduct. The main argument is that this research on women workers is crucial to frame the issues of business ethics and in particular CSR and Codes of Conduct in the context of women in the global political economy. When this crucial knowledge is ignored, then the ethical policies of the companies also ignore the real situation of the women workers at the bottom of their supply chains. (shrink)

Codes of conduct are viewed here as a community’s attempt to communicate its expectations and standards of ethical behavior. Many organizations are implementing codes, but empirical support for the relationship between such codes and employee conduct is lacking. We investigated the long term effects of a collegiate honor code experience as well as the effects of corporate ethics codes on unethical behavior in the workplace by surveying alumni from an honor code and a non-honor code college who now (...) work in business. We found that self-reported unethical behavior was lower for respondents who work in an organization with a corporate code of conduct and was inversely associated with corporate code implementation strength and embeddedness. Self-reported unethical behavior was also influenced by the interaction of a collegiate honor code experience and corporate code implementation strength. (shrink)

Abstract: The criticism that voluntary codes of conduct are ineffective can be met by giving greater centrality to human rights in such codes. Provided the human rights obligations of multinational corporations are interpreted as moral obligations specifically tailored to the situation of multinational corporations, this could serve to bring powerful moral force to bear on MNCs and could provide a legitimating basis for NGO monitoring and persuasion. Approached in this way the human rights obligations of MNCs can be taken (...) to include support for political as well as economic rights. This will go some way towards filling the regulatory gap created by the difficulty of controlling the activities of corporations operating globally. However, such a proposal will require a measure of ‘meta-regulation’ whereby the operations of MNCs are legally required to be sufficiently transparent to create the conditions for effective external moral scrutiny. (shrink)

There has been considerable interest in the literature about how professions operate in both the private and public interest. This paper examines this issue in the context of the enforcement of the professional code of conduct of a particular professional accounting association. The paper explores whether certain enforcement actions of the association suggest behaviour motivated at least partially by private interest. It then considers whether the consequences of such behaviour or practices are troubling.

Self-regulation exists at the firm-level, the industry-level, and the business-level of economic organization. Industry self-regulation has faced economic (free rider) and legal (antitrust) impediments to widespread implementation, although there exist examples of effective industry self-regulation, e.g., securities industry and the SEC, advertising and the FTC. By instituting industry codes of conduct, national trade associations have shown to be natural vehicles for self-regulation. While there has been long-standing general encouragement for establishing industry codes, adopting and enforcing conduct codes has (...) been seriously circumscribed by restrictive Supreme Court decisions and FTC advisory opinions. One approach to clearing legal confusion is to petition the FTC to issue an industry guide on promulgating and enforcing trade association codes of conduct. Another strategy is to utilize a stakeholder approach to association ethics committee appointments that subsequently influence code creation and enforcement. Finally, a new concept of an industry code of conduct will consist of three subcodes: an economic code; an environmental code; and a socio-political code. Combined, these strategic approaches will offer new opportunities for effective nonmarket regulation. (shrink)

Education in the responsible conduct of research (RCR) in the United States has evolved over the past decade from targeting trainees to including educational efforts aimed at faculty and staff. In addition RCR education has become more focused as federal agencies have moved to recommend specific content and to mandate education in certain areas. RCR education has therefore become a research-compliance issue necessitating the development of policies and the commitment of resources to develop or expand systems for educating faculty (...) and staff and for assuring compliance. These changes implied the need to develop a program evaluation model that could be applied to institutional RCR education programs, which were expected to differ from traditional academic credit-bearing courses targeting trainees. Information gleaned from the examination of corporate compliance models was analyzed in order to create a program evaluation module that could be used to document and assess educational programs focused on teaching RCR. A programmed series of questions for each of the nine RCR content areas identified by the United States Office of Research Integrity was created based on a performance-monitoring evaluation model. The questions focus on educational goals, resources provided to support the educational efforts, educational content, content delivery, educational outcomes, compliance requirements and feedback. Answers collected in response to the questions could be used to both document and continually improve the quality of RCR educational programs through on-going formative assessment and feedback. (shrink)

This study examined the influence of two organizational context variables, codes of conduct and supervisor advice, on personnel decisions in an experimental simulation. Specifically, we studied personnel evaluations and decisions in a situation where codes of conduct conflict with supervisor advice. Past studies showed that supervisors’ advice to prefer ingroup over outgroup candidates leads to discriminatory personnel selection decisions. We extended this line of research by studying how codes of conduct and code enforcement may reduce this form (...) of discrimination. Eighty German managers evaluated and selected candidates from an applicant pool including Germans (ingroup members) and foreigners (outgroup members). Supervisor advice to prefer ingroup members lowered suitability ratings of outgroup members as well as their chances to be selected for an interview. Ethical codes of conduct referring to equal opportunities limited this form of discrimination, but only when codes were enforced by sanctions and integrated into organizational every-day practice. The implications of these findings for research and practice are discussed. (shrink)

The Principles of Corporate Governance require that business conduct conform to the law. In recent years, news reports of business misconduct have cast doubt on a conclusion that conformity is the prevalent practice. This article explores the influence of law on business conduct by comparing the law’s requirements and purposes with actual business conduct in the market. Specifically, it explores whether certain legal regimes are more effective than others in inducing greater commitment to legal compliance by corporate (...) actors. The conclusion drawn is that the prevalent legal regime – a vague common law or legislative mandate – is typically associated with corporate conduct that evades or ignores the law’s mandate or its underlying purpose. (shrink)

Evidence exists that behavioral and social science researchers have been frustrated with regulations and institutional review boards (IRBs) from the 1970s through today. Making matters worse, many human participants protection instruction programs - now mandated by IRBs - offer inadequate reasons why researchers should comply with regulations and IRBs. Promoting compliance either for its own sake or to avoid penalties is contrary to the developmental aims of moral education and may be ineffective in fostering the responsible conduct of research. (...) This article explores the concept of professional virtue and argues that compliance is capable of becoming a professional virtue like scientific honesty. This requires, however, that regulatory and IRB demands contribute to human well-being and to the aims of research as a profession and that researchers, therefore, internalize the norms that underlie regulatory and IRB demands. This, in turn, requires a series of changes in the way society develops, promulgates, and enforces regulatory and IRB rules. The challenge is, simply put, to embed compliance into the world of living morality. (shrink)

The myth of an economy where nobody could have a predominant position, has lost its credibility. The presentiment of a high risk of social explosion makes companies undertake tentative moral legitimation. Thus, a new paradigm develops according to which the firm has to care for the satisfaction of public interest if it wants to try to win forgiveness for misbehavior towards the decorum rules of the atomicity of competition. Thus, there is a wave of business ethics industry building up. However, (...) the stock exchange performances considered as ethical, are not different from others! The market does not seem to be able to say why it might be interesting to invest in stock considered as ethical. Moreover, opinion polls reveal a very significant discrepancy between the characterization of the responsible company as defined by itself or by notation agencies and, on the other hand, the hierarchy of criteria according to the answers of polled people. When companies and agencies favor sustainable development and good governance, rejecting child labor and so on, polled people consider that the paramount criterion of ethical conduct is personnel management. The problem is right here. Such is the view of a positively critical economist, situated at the point where macroeconomics meets corporate management. (shrink)

Abstract One of the traditional requirements of jus in bello is that military action should be proportionate in the loss and injury caused to troops to the military objectives it secures. However, the ?overwhelming force? applied in two Gulf Wars has been criticised as disproportionate. This article suggests a criterion for judging whether force is proportionate by considering what those who enter the profession of arms might be expected to tolerate or to undertake. A tacit agreement between troops on each (...) side is postulated, breaches of which count as unfair conduct, including cases of the disproportionate use of force. (shrink)

This book analyses the influences of ideas of honor on the causes, conduct, and endings of wars from Ancient Greece through to the present-day war in Iraq. It does this through a series of historical case studies. In the process, it highlights both the differences and the similarities between the various eras under study, and draws conclusions about the relevance of honor to war in the modern era. Each chapter looks at a particular period in history and is divided (...) into nine sections: Honor and virtue in the relevant period; Honor and the causes of war; Honor as a motivation for fighting; Honors and rewards; Death and honor; Honor and the conduct of war; Honor and the enemy; Honor and the ending of wars; Women and honor. The book makes use of original archival research and interviews with serving military officers, as well as secondary source material. Its subject will be of interest not merely to students of military history, military ethics, security studies and international relations, and anthropology/sociology/philosophy/history of ideas. (shrink)

We analyse Irish managers' perceptions about the degree of wrongness of ten types of unethical conduct. In-person interviews with 348 managing directors of Irish-owned businesses who report their perceptions of the degree of wrongness of ten business ethics problems (the dependent variables) yield the data for our study. Predictors of managers' ratings include the existence of a business code of ethics, perceived frequency of occurrence of the given acts, company size and sector, union membership, Irish business ownership and independence (...) (the independent variables). Results indicate that approximately 75% of those sampled are independent Irish owned businesses but few (only 22% of this sample) have a formal business code. Regression analyses reveal that small firms with a code of ethics predict higher wrongness ratings for managers in regard to the practices of unfair pricing and delayed payments (unethical behavior involving firms) but managers also consider such acts the least wrong overall. Wrongness ratings on the eight remaining unethical acts are explained by the manufacturing sector. However, manufacturing firms in Ireland also have a high percentage of unionised workers indicating that unions influence managerial thinking about social and employee ethics (e.g., discrimination, insider trading). The traditional adversarial Industrial Relations model is useful in noting that unions are important in setting ethical standards for indigenous Irish-owned businesses. Given this reality, management in small, manufacturing firms should work with unions to create a more formal ethics code in order to guard against corruption and to remain competitive in the international marketplace. Those without strong unions might articulate their own organisational values. (shrink)

Little is known about the mechanisms by which psychology graduate programs transmit responsible conduct of research (RCR) values. A national sample of 968 current students and recent graduates of mission-diverse doctoral psychology programs completed a Web-based survey on their research ethics challenges, perceptions of RCR mentoring and department climate, whether they were prepared to conduct research responsibly, and whether they believed psychology as a discipline promotes scientific integrity. Research experience, mentor RCR instruction and modeling, and department RCR policies (...) predicted student RCR preparedness. Mentor RCR instruction, department RCR policies, and faculty modeling of RCR behaviors predicted confidence in the RCR integrity of the discipline. Implications for training are discussed. (shrink)

Drawing upon two independent national samples of 201 and 241 psychology graduate students, this article describes the development and psychometric evaluation of 4 Web-based student self-report scales tapping student socialization in the responsible conduct of research (RCR) with human participants. The Mentoring the Responsible Conduct of Research Scale (MRCR) is composed of 2 subscales assessing RCR instruction and modeling by research mentors. The 2 subscales of the RCR Department Climate Scale (RCR-DC) assess RCR department policies and faculty and (...) student RCR practices. The RCR Preparedness scale (RCR-P) and the RCR Field Integrity scale (RCR-FI) measure respectively students' confidence in their ability to conduct research responsibly and their belief in the RCR integrity of psychology as a discipline. Factor analysis, coefficient alphas, correlations, and multiple regression analyses demonstrated each of the scales had good internal consistency and concurrent and construct validity. (shrink)

More and more organisations formulate a code of conduct in order to stimulate responsible behaviour among their members. Much time and energy is usually spent fixing the content of the code but many organisations get stuck in the challenge of implementing and maintaining the code. The code then turns into nothing else than the notorious "paper in the drawer", without achieving its aims. The challenge of implementation is to utilize the dynamics which have emerged from the formulation of the (...) code. This will support a continuous process of reflection on the central values and standards contained in the code. This paper presents an assessment method, based on the EFQM model, which intends to support this implementation process. (shrink)

Abstract: Effects of globalization have amplified the magnitude and frequency of corporate abuses, particularly in developing economies where weak or absent rules undermine social norms and principles. Improving multinational enterprises’ (MNEs) ethical conduct is a factor of both the ability of firms to change behaviors in the direction of the moral good, and their willingness to do so. Constraints and enablers of a firm’s ability to act ethically emanate from the external environment, including the industry environment of which the (...) firm is a resident, and the host country environment in which it operates. A firm’s willingness to engage in ethical conduct is determined by the effective bundling of internal resources and the commitment of those resources to social ends. The interaction of external and internal conditions carves out categories of expected firm behaviors and suggests interventions that would push these behaviors in a more positive ethical direction. With reference to integrative social contracts theory (ISCT), these categories of firms are examined, and a conceptual model for analysis is developed to explain the drivers of corporate choices in the adoption and implementation of codes of conduct, and the relative power of relevant communities to the process. (shrink)

Widespread enthusiasm for establishing scientific codes of conduct notwithstanding, the utility of such codes in influencing scientific practice is not self-evident. It largely depends on the implementation phase following their establishment—a phase which often receives little attention. The aim of this paper is to provide recommendations for guiding effective implementation through an assessment of one particular code of conduct in one particular institute. Based on a series of interviews held with researchers at the Department of Biotechnology of Delft (...) University of Technology, this paper evaluates how the Netherlands Code of Conduct for Scientific Practice is received by those it is supposed to govern. While respondents agreed that discussion of the guiding principles of scientific conduct is called for, they did not consider the code as such to be a useful instrument. As a tool for the individual scientific practitioner, the code leaves a number of important questions unanswered in relation to visibility, enforcement, integration with daily practice and the distribution of responsibility. Recommendations are provided on the basis of these questions. There is more at stake than merely holding scientific practitioners to a proper exercise of their duties; implementation of scientific society codes of conduct also concerns the further motives and value commitments that gave rise to their establishment in the first place. (shrink)

The Academy of Management formally adopted a Code of Ethical Conduct in 1990. During the subsequent 15 years, almost nothing had been published about it and its value as a formal document meant to guide professional practice. Rather surprisingly then, in December 2005 an entirely new Code of Ethics was introduced by the Academy’s Board, to take effect in February 2006. Why was a new code promulgated? More broadly, what do the contents of these codes, the processes of their (...) promulgation, and their expressed purposes, suggest about the value of such codes for similarly situated professional associations, in general? This article seeks to identify key strengths and weaknesses of the original code, begin an assessment of the potential value of the new code, and so stimulate debate. Further, not only is this a call to the members of the Academy to engage in some thoughtful debate and possible amendment of its new code, but also a caution to all such associations to take seriously the hurdles that must be jumped before any code can be developed and promulgated to worthwhile effect. (shrink)

This paper examines the moral responsibilities of physicians, toward themselves and their colleagues, their students and patients, and society, in terms of the nature and exercise of professional self-regulation. Some of the author's close encounters with cases involving research misconduct, behavioral impairment or deviance, and medical practice at the moral margin, are described to illustrate why, in Freidson's words, physicians are a delinquent community with respect to the ways they meet their responsibility to govern the competence and conduct of (...) their members. (shrink)

We describe the development, testing, and formative evaluation of nine role-play scenarios for teaching central topics in the responsible conduct of research to graduate students in science and engineering. In response to formative evaluation surveys, students reported that the role-plays were more engaging and promoted deeper understanding than a lecture or case study covering the same topic. In the future, summative evaluations will test whether students display this deeper understanding and retain the lessons of the role-play experience.

Does responsible conduct of research (RCR) training improve levels of trust between researchers? Using data gathered as part of a survey on the attitudes of master's and doctoral-level students toward RCR, we found that RCR training correlated with a weakened beliefs of students toward their supervisors' ethicality but a stronger belief in the ethicality of their peers. We believe that these findings point to new avenues of research on trust in the academic setting and to needs for curriculum changes (...) in RCR training. (shrink)

In February of 2007, the Responsible Conduct of Research Education Committee of the Association for Practical and Professional Ethics convened a mini-conference at the Association’s annual meeting. The purpose of the mini-conference was to examine underserved areas of education in research ethics. The mini-conference consisted of panel discussions for two topics: authorship and social responsibility. Representatives from diverse academic disciplines were invited to participate in each of the two panels. This Special Section of Science and Engineering Ethics consists of (...) the papers based on presentations in the authorship panel. The papers illustrate similarities and differences in authorship and publication practices in various disciplines including engineering, the life sciences, and the social sciences. (shrink)

Although Responsible Conduct of Research (RCR) training is common in the sciences, the effectiveness of RCR training is open to question. Three key factors appear to be particularly important in ensuring the effectiveness of ethics education programs: (1) educational efforts should be tied to day-to-day practices in the field, (2) educational efforts should provide strategies for working through the ethical problems people are likely to encounter in day-to-day practice, and (3) educational efforts should be embedded in a broader program (...) of on-going career development efforts. This article discusses a complex qualitative approach to RCR training development, based on a sensemaking model, which strives to address the afore-mentioned training concerns. Ethnographic observations and prior RCR training served the purpose of collecting information specific to a multi-disciplinary and multi-university research center with the goal of identifying metacognitive reasoning strategies that would facilitate ethical decision-making. The extensive qualitative analyses resulted in the identification of nine metacognitive reasoning strategies on which future RCR training will be developed. The implications of the findings for RCR training in the sciences are discussed. (shrink)

Drawing on material collected amongst Danish and Australian humanities and social science academics, the article illustrates and problematises a particular and recurring discursive practice amongst academics: 'the conduct of concern'. Conceptualising the conduct of concern as an exclusionary and de-legitimising discursive practice, the article offers a (mis)reading of some of the storylines and constructions it could be seen to invoke and reproduce—amongst others, the idea of the autonomous, rational academic subject. The author discusses the conduct of concern, (...) as a particular kind of subject position and positioning, in terms of Donna Haraway's figure 'the modest witness'. The author suggests that the conduct of concern as a readily available exclusionary discursive practice in academia 'smuggles in' and naturalises constructions and positionings associated with the autonomous rational subject, and participates in masking the discourse mobiliser's subjective and political investments. In that way, by appropriating the ubiquitous discursive practice academics might contribute to upholding constructions and practices they otherwise seek to disrupt. (shrink)

Responsible conduct of research (RCR) courses are widely taught, but little is known about the purposes or effectiveness of such courses. As one way to assess the purposes of these courses, students were surveyed about their perspectives after recent completion of one of eleven different research ethics courses at ten different institutions. Participants (undergraduate and graduate students, post-doctoral fellows and faculty, staff and researchers) enrolled in RCR courses in spring and fall of 2003 received a voluntary, anonymous survey from (...) their instructors at the completion of the course. Responses were received from 268 participants. Seventy-seven percent of open-ended responses listed specific kinds of information learned; only a few respondents talked about changes in skills or attitudes. The perception that courses did more to provide information than to foster skills or attitudes was verified in quantitative responses (P<0.0001). Over 75% of the respondents specifically noted that courses were useful in preparing them to recognize, avoid, and respond to research misconduct. The two principal findings of this multi-institutional study are that respondents reported: (1) a wide variety of positive outcomes for research ethics courses, but that (2) the impact on knowledge was greater than that for changes in skills or attitudes. (shrink)

Training in the responsible conduct of research (RCR) is required for many research trainees nationwide, but little is known about its effectiveness. For a preliminary assessment of the effectiveness of a short-term course in RCR, medical students participating in an NIH-funded summer research program at the University of California, San Diego (UCSD) were surveyed using an instrument developed through focus group discussions. In the summer of 2003, surveys were administered before and after a short-term RCR course, as well as (...) to alumni of the courses given in the summers of 2002 and 2001. Survey responses were analyzed in the areas of knowledge, ethical decision-making skills, attitudes about responsible conduct of research, and frequency of discussions about RCR outside of class. The only statistically significant improvement associated with the course was an increase in knowledge, while there was a non-significant tendency toward improvements in ethical decision-making skills and attitudes about the importance of RCR training. The nominal impact of a short-term training course should not be surprising, but it does raise the possibility that other options for delivering information only, such as an Internet-based tutorial, might be considered as comparable alternatives when longer courses are not possible. (shrink)

This study presents the results of a survey of student satisfaction with electronic discussion boards in a course on the responsible conduct of research (RCR). On a 1–5 scale, the respondents stated that the use of the electronic discussion board was an effective teaching tool (4.71), that it enabled them to get feedback from their peers (4.43), that it helped promote discussion and debate (4.36), that it helped them learn how to analyze ethical dilemmas in research (4.36), and that (...) they would consider using an electronic discussion board, if they ever taught a course themselves (4.76). In their written comments, the respondents indicated that electronic discussion boards are a convenient way of promoting debate and in-depth discussion. These results suggest, but do not prove, that discussion boards can promote debate and discussion in courses on research ethics. Instructors who teach RCR should consider using electronic discussion boards in regular or online courses, and they should consider studying the effectiveness of electronic discussion boards in research ethics education. Although electronic discussion boards cannot replace the face-to-face interaction that occurs in a classroom setting, they may provide a useful medium for the exchange of ideas and opinions online. (shrink)

We argue that Corporate Social Responsibility (CSR), particularly corporate codes of conduct, has been one of global business’s preferred strategies for quelling popular discontent with corporate power. By “business strategy” we mean organized responses, through organizations like the International Chamber of Commerce (ICC), to the threat that public regulation poses to business’s collective self-interest. Attention to CSR’s historical development reveals it has flourished as discourse and practice at times when corporations became subject to intense public scrutiny. In this essay (...) we outline two periods of corporate crisis, and account for the role codes have played in quieting public concern over increasing corporate power: 1) When developing countries along with Western unions and social activists were calling for a “New International Economic Order” that would more tightly regulate the activity of Transnational Corporations (1960–1976); and 2) When mass anti-globalization demonstrations and high profile corporate scandals areincreasing the demand for regulation (1998–Present). (shrink)

Environmental degradation and extractive industry are inextricably linked, and the industry’s adverse impact on air, water, and ground resources has been exacerbated with increased demand for raw materials and their location in some of the more environmentally fragile areas of the world. Historically, companies have managed to control calls for regulation and improved, i.e., more expensive, mining technologies by (a) their importance in economic growth and job creation or (b) through adroit use of their economic power and bargaining leverage against (...) weak national governments, regional and international regulatory bodies. More recently, the industry has had to contend with another set of challenges that involved treatment of indigenous people and their traditional land rights, fair treatment of workers, human rights abuses, and bribery and corruption involving local officials and political leaders. These challenges currently fall outside the traditional areas of regulation and control. Nevertheless, they pose serious threat to the industry’s business practices because of their global scope, threat to company’s reputation, and long-term risks of political instability leading to increasing cost of capital. Industry has responded to these challenges by creating voluntary codes of conduct that would signify their intent to comply with higher standards of conduct, and assuage public opinion that no further action is called for. These codes, however, lack any monitoring mechanism and reporting integrity to assure the public that the industry members are indeed meeting their commitments. Consequently, pressure on the industry continues unabated and with ever increasing calls for mandatory regulation and oversight. This article examines the activities of one mining company, Freeport-McMoRan Copper & Gold, Inc., which has taken a radically different approach in responding to these challenges at its mining operations in West Papua, Indonesia. While cooperating with industry-based efforts of voluntary codes of conduct, Freeport also initiated a radically different response through its own voluntary code that would directly focus on issues of human rights, treatment of indigenous people on whose traditional land its mine was located; economic development and job creation and, improvements in health, education, and housing facilities, to name a few. Additionally, the company earmarked large sums of money and involved representatives of the indigenous people in their management and disbursement. The company took an even more radical action when it committed itself to independent external audits of the company’s compliance with the code, and that these findings and company’s responses would be made public without prior censorship by the company. We analyze the nature of corporate culture, vision and risk-taking propensities of its management that would impel the company to embark on a high risk strategy whose outcomes could not be predicted with any degree of certainty before the fact. The parent company also had to confront discontent among the management ranks at the mine site because of cultural differences and management styles of expatriates and local (Indonesian) managers. Finally, we discuss in some detail the extensive and intensive character of a two phase audit conducted by the outside monitors, their findings, and the process by which they were implemented and reported to general public. We also evaluate the strengths and challenges posed by such audits, their importance to the company’s future, and how such projects might be undertaken by other companies. (shrink)

Labour and employment law no longer has a monopoly on regulating labour relations and is facing a crisis as its effectiveness isquestioned. Codes of conduct adopted by companies to recognise their social responsibility for the global supply chain are instruments that can usefully complement labour and employment law. The aim of this paper is to analyse in depth the legal nature of codes of conduct and their impact on labour and employment law. Will the use of codes of (...) conduct reinforce the crisis of labour and employment law in the era of globalisation or will these codes be part of a solution to this crisis? Do we have to consider codes of conduct as competitors to labour and employment law or as an opportunity for rethinking the way that labour and employment law norms should be produced and applied? (shrink)

This article reports on a method of group mentoring to strengthen responsible research conduct. A key feature of this approach is joint exploration of the issues by trainees and their faculty research supervisors. These interactions not only help participants learn about current ethical norms for research practice, but also draw on the accumulated experience of faculty and staff about practical problems of research conduct, and help to make faculty more articulate about responsible research conduct and so better (...) able to guide their trainees. By working with departments or laboratories as a whole the method facilitates the formulation of specific norms appropriate to particular research situations and to strengthen the group’s ability to support appropriate behavior and deal with new issues as they arise. It also gives students more ways to ask questions about research practice and to benefit from the experience of all members of their department or group as well as their own research supervisors. The method is well tested and has been well received by a wide variety of departments and research groups. It provides the means for a constructive and enjoyable response to the Public Health Service’s (PHS) new Policy on Instruction in the Responsible Conduct of Research (RCR) that requires education in the responsible conduct of research for all those funded by PHS funds, including faculty and staff as well as trainees. (shrink)

The Society for American Archaeology (SAA) has developed an extensive body of ethics guidelines for its members, most actively in the last two decades. This coincides with the period in which the American Association for the Advancement of Science (AAAS) has taken a strong stand on the need for its affiliates to develop clear. enforceable codes of conduct. The ethics guidelines instituted by the SAA now realize the central recommendations of the AAAS, and in this they illustrate both the (...) importance and the limitations of these recommendations. (shrink)

Current trends toward increased pace, more complex substance and lower tolerance of error have caused the financial marketplace to rely more heavily on the integrity of financial data and, therefore, of those who prepare the financial statements. At the same time, these trends place higher challenges before professional accountants and it is essential that they have excellent ethical guidance to live up to modern expectations. However, in view of the current codes of conduct, an accountant may not have a (...) clear understanding of what priority of interests to satisfy, who can be consulted for advice, to whom to report misdeeds, what protection is offered a right-doer and what sanction will be forthcoming for doing wrong. Possible solutions are offered to these problems in ways that ought to strengthen the accounting profession and prevent unscrupulous companies from taking advantage of both members of the profession and the unsuspecting public. To provide the appropriate quality of service to society in the future, the Canadian accounting profession should offer its members the improved guidance and enhanced mechanisms for confidential consultation, assistance and protection outlined herein. (shrink)

This paper presents four different contexts in which students practiced implementing business ethics. Students were required to develop Codes of Conduct/Codes of Ethics as a classroom exercise. By developing these codes, students can improve their understanding of how and why codes of conduct are developed, designed, and implemented in the workplace. Using the three-phase content analysis process (McCabe et al.: 1999, The Journal of Higher Education 70(2), 211–234), we identify a framework consisting of 10 classifications that can be (...) used to assess learning outcomes in embedded ethics education. By analyzing the different content within each classification, instructors were able to gain a better understanding of differing application of ethical principles. This analysis indicates that there needs to be more research on codes of conduct for smaller units within an organization and more integration of work group codes of conduct into the business curriculum. (shrink)

Little is known about the mechanisms by which psychology graduate programs transmit responsible conduct of research (RCR) values. A national sample of 968 current students and recent graduates of mission-diverse doctoral psychology programs completed a Web-based survey on their research ethics challenges, perceptions of RCR mentoring and department climate, whether they were prepared to conduct research responsibly, and whether they believed psychology as a discipline promotes scientific integrity. Research experience, mentor RCR instruction and modeling, and department RCR policies (...) predicted student RCR preparedness. Mentor RCR instruction, department RCR policies, and faculty modeling of RCR behaviors predicted confidence in the RCR integrity of the discipline. Implications for training are discussed. (shrink)

Western buying companies impose Supplier Codes of Conduct (SCC) on their suppliers in developing countries; however, many suppliers cannot fully comply with SCC and some of them even cheat in SCC. In this research, we link contract characteristics - price pressure, production complexity, contract duration - to the likelihood of supplier's commitment to SCC through a mediating process: how the buying companies govern their suppliers. Our structural equation model analysis shows that the hierarchy/relational norms governance is a perfect mediator (...) of contract characteristics' effects on the likelihood of supplier's commitment; the market governance, an insignificant one. The managerial implications are provided for successfully implementing SCC in global supply chains. (shrink)

In this paper I will propose six principles governing the proper role of moral and social values in the conduct of scientific uivestigation. I offer them for your consideration, and hope that together we can sharpen their formulatton, explore their implications and test their acceptability. In making my proposals I draw considerably from my recent books, Valores e Atividade Científica (VAC, Lacey 1988) and Is Science Value Free? Values and Scientific Understanding (SVF, Lacey 1999a) The detailed argument, and elaboration (...) of the technical notions that I use are to be found in them (and summarized in Lacey 1999c). The sketch of the argument that I offer here is intended to display the motivation behind the proposed principles. (shrink)

Scanlon grounds all moral principles in claims about "what individuals have reasons to agree to." Analyzing Scanlon's groundwork, I discuss his central reason for being concerned with morality and why personal and impersonal reasons for moral conduct cannot co-exist in his contractualism. I demonstrate that personal values and reasons are incommensurable with impersonal values and reasons. Thus, Scanlon needs to exclude impersonal reasons from the moral theory he advocates. But I argue that there may be a means of inclusion (...) of both the personal and impersonal values and reasons. I propose Aristotelian virtue ethics as a plausible foundation for subordinating the impersonal values and reasons to the value of human rationality in its full capacity. This subordination may provide the defensible condition that Scanlon's contractualism requires to justify moral principles to each person on the grounds of respect for human rationality. (shrink)