In Western societies and organizations, episodes of discrimination based on individual demographic and social characteristics still occur. Relevant questions, such as why ethnic discrimination is perpetuated and how people confront it in the workplace, remain open. In this study, we adopt a social-symbolic work perspective to explore how individuals confront workplace ethnic discrimination by both upholding and challenging it. In doing so, we incorporate the perspectives of those directly experiencing, observing and neglecting discrimination. Specifically, we focus on the Italian branches (...) of North American professional service firms (PSFs), performing a qualitative investigation of the worlds of concern among professionals regarding the topic of ethnic discrimination to explore how different backgrounds motivate social-symbolic work. We find that different forms of work are enacted to support the status quo, shape the boundaries of existing organizational practices, and balance professional identities, emotions, and careers to silence episodes of ethnic discrimination. We also highlight cases of ‘soft,’ yet increasing, work that contests the status quo. Finally, we discuss our results in light of neo-institutional and critical management research to ultimately inspire our focal firms and societies to find alternatives to the rhetoric in the established approaches to inequality. (shrink)

We examine market reactions to the stock options backdating scandal in a slightly unusual way, but focusing on firms who were not perceived to have had a backdating concern, but were instead linked to firms who did have a backdating concern. These linkages can be found via board interlocks and the roles those directors perform. In addition we examine the linkages which occur from shared professional services firms, such as auditors and outside legal counsel. That these (...) potential conduits are available is not in question, but rather, do investors perceive the conduits are used to pass along information about backdating stock options? We then ask if affiliation with dominant audit and legal services firms ameliorates or exacerbates those investor market reactions. We find that firms linked to the scandalized firms also face negative reactions, which are worsened when they also are serviced by professional services firms who are themselves are also linked to the managerial practice. (shrink)

In this article, we examine the factors determining the representation of women on boards of directors by considering three main questions. The first question deals with the relationship between characteristics of ownership and governance on one side, and female directorship on the other. The second major question concerns the demographic attributes of women directors, such as nationality, foreign experience, educational level, business expertise, and connections to external sources. The third important question refers to women in senior positions on French boards (...) (e.g., as independent members or board subcommittee members) in relation to firm characteristics and women’s demographic attributes. Our study focuses on French large- and mid-capitalized companies belonging to the SBF120 stock market index during a 5-year period running from 2000 to 2004. First, our results give evidence that the appointment of women directors is strongly related to family ownership and board or firm size. Second, the appointment of women directors is related to their professional services, valuable skills, and network links. Furthermore, we show that women face a double glass-ceiling problem, and note that French firms rely more on the demographic attributes of their women directors when they are appointed to senior board positions. Our study sheds light on issues concerning the law that comes into force in 2016, which imposes quotas of women members on boards of directors in French companies. (shrink)

This book develops a comprehensive framework for ethics in the helping professions based on bioethicist Bernard Gert's theory of common morality. The prevailing model of ethics education is built upon adherence to codes of ethics applied largely through the use of decision-making trees. While a firm understanding of a professions code of ethics and all relevant laws is essential to responsible practice, this approach to teaching ethics excludes the opportunity for students to acquire a holistic, and grounded understanding of moral (...) action. The framework proposed in this text moves beyond codes of ethics, and allows students to develop a cohesive sense of ethical reasoning that both validates their moral intuition and challenges moral assumptions. The theory of a common morality uses a systematic, step-by-step approach that readers and practitioners can apply to all questions of moral action and behaviour. While there is no such thing as a single right answer to any ethical question, by following this approach practitioners can confidently eliminate the bad decisions, allowing them to feel more secure in their decision and practice. (shrink)

This paper provides an empirical study of Italian ‘boutique law firms’. By building on seventeen semi-structured interviews with lawyers, the paper explores institutional, professional, and societal features of such firms and their lawyers. The article shows that, while the rise of large law firms triggered a partitioning of the Italian legal field in the past decades, more recently this small, but economically important, sector of the profession revived the classic model of delivering legal services characterised by (...) a strong sense of autonomy and independence, a client-centered but ethically robust approach to legal practice, a close relationship with academic and political environments, and a focus on projecting a professional image of themselves and their firms in society. These are, in other words, the last bastion of professionalism and are increasingly gaining an important role in the Italian field. (shrink)

This study examines the ethical values of respondents by level in the organizational hierarchy of a single firm. It also explores the possible impacts of gender, education and years of experience on respondents' values as well as their perceptions of how the organization and professional associations influence their personal values. Results showed that, although there were differences in individuals' ethical values by hierarchical level, significantly more differences were observed by the length of tenure with the organization. While respondents, as (...) a whole, were rather ambivalent in their perception of the organization's and professional associations' influence on their values, sales/service persons frequently felt pressured to modify their values in order to achieve company goals. (shrink)

This article revolves around the issue of whether or not legal professions deserve their status as professions. It looks at how empirical literature addresses this issue, concentrating on lawyers working within law firms in common law systems. A discussion of the way the profession is structured, and the creation of elites within elites, has intersected with arguments about the demography of the profession. In addition, this article considers the literature that looks at the quality of lawyering. It compares, through (...) a research study, how the quality of the work of non-lawyers compared with the work of formally qualified lawyers. This article concludes by considering how economic incentives are a necessary part of any market-based service and suggests a need of more nuanced understanding of professional competence and the contribution of professionalism to the quality of services. (shrink)

Since 1990, the multinational public accounting firms have all adopted flexible work arrangement policies. In part, the firms are doing this to fulfill an ethical obligation in creating an appropriate professional environment for their employees. This study examines the effect of participation in a flexible work arrangement program on an individual''s professional success and anticipated turnover as perceived by the participant''s peers and superiors. Subjects from one Big Five accounting firm read a description of a manager (...) and answered a series of questions about the likelihood of the manager''s promotion to partner, voluntary and involuntary turnover, and desirability on a job. Gender and participation in a flexible work arrangement were manipulated in a 2×2 design. The results indicate that participation in a flexible work arrangement evoked significantly more pessimistic predictions on all of the dimensions. Gender did not have an effect on the likelihood ratings. Follow-up questions about the factors that enhance and hinder individuals career success in each work scenario indicated that the perceived ability to "juggle" and the ability to "pull one''s weight" potentially affects evaluations of what it takes to be a successful professional in the financial services environment. Implications for professional and ethics practice and research are also presented. (shrink)

Introduction -- 1. General obligations. Conflicts of interest -- Uncompensated work -- Community service -- Pro bono work -- Living conditions -- Working conditions -- Layoffs -- Unequal pay -- 2. Obligations to the public. Repressive governments -- Corrupt politicians -- Public officials -- Public opinion -- Public bailouts -- Public reviews -- Public health -- Cultural differences -- 3. Obligations to the client. Self-destructive behavior -- Distrustful behavior -- Dishonest behavior -- Deceptive behavior -- Spendthrift behavior -- Solicitous (...) behavior -- Unrealistic expectations -- Manipulative situations -- 4. Obligations to the profession. Greed -- Insensitivity -- Jealousy -- Betrayal -- Treachery -- Unfairness -- Uncertainty -- Cheating -- 5. Obligations to colleagues. Office affairs -- Working hours -- Labor law violations -- Crediting coworkers -- Accommodating disabilities -- Firm bankruptcy -- Firm loyalties -- Untrustworthy colleagues -- 6. Obligations to the environment. Environmental hypocrisy -- Environmental conflicts -- Contextual conflicts -- Social justice -- Future generations -- Other species -- Reducing waste -- Reducing consumption -- Why ethics matters now. (shrink)

A descriptive-exploratory analysis of assurance practices is presented in this paper, by analysing the patterns of sustainability assurance reporting in two national contexts with different levels of assurance activity over a period of 11 years. The study is based on theoretical insights drawn from institutional sociology and normativity production. It is framed both in the Italian situation, where assurance statements consistently include a narrow set of formal and procedural communications, and in an unsettled situation in the U.S., where assurance activity (...) is more incipient, but where experimentation in substantial assurance disclosure practices has more room to develop. Its main implication is that the diffusion of sustainability assurance and the creation of sustainability assurance disclosure norms are not without its cost: information quality does not increase with patterned practice. The results also point towards the noteworthy role of specific professionals in the earlier and later stages of assurance practice norms. They reveal a significant influence of non-Big4 firms in the diffusion of sustainability assurance disclosure norms. In contrast, the Big4 firms appear to be positively associated with the narrowing down of the assurance focus to a selected subset of this activity in later stages of the development of the assurance norm. In this regard, this study provides insight into the circumstantial—but relevant—carrier role of the Big4 firms in determining what “assurance” means. (shrink)

We focus on the core institution of the capital market and the institu­tional work of professional service firms that provide ratings on corporate issuers, initially in a bid to maintain this institution, which suffered when those involved relied solely on information from the issuers themselves. Through our analysis we identify a new type of decoupling—complicit decoupling. Complicit decoupling evolves over time, beginning with the creation of a new practice, here corporate ratings as a form of policing work, (...) which emerges to help to maintain a core institution. This practice is then adopted, implemented and later becomes decoupled. Exposure does not undermine the legitimacy of the practice because external actors collude in the ‘window dressing’ and, because it has become normalized, only partial repairs are enacted. It is by nature field-level institutional work, benefiting the majority of the field and inherently involves a violation of promise keeping. We conclude with implications for managers and behavioral ethics researchers. (shrink)

We focus on the core institution of the capital market and the institu­tional work of professional service firms that provide ratings on corporate issuers, initially in a bid to maintain this institution, which suffered when those involved relied solely on information from the issuers themselves. Through our analysis we identify a new type of decoupling—complicit decoupling. Complicit decoupling evolves over time, beginning with the creation of a new practice, here corporate ratings as a form of policing work, (...) which emerges to help to maintain a core institution. This practice is then adopted, implemented and later becomes decoupled. Exposure does not undermine the legitimacy of the practice because external actors collude in the ‘window dressing’ and, because it has become normalized, only partial repairs are enacted. It is by nature field-level institutional work, benefiting the majority of the field and inherently involves a violation of promise keeping. We conclude with implications for managers and behavioral ethics researchers. (shrink)

There is asbestos under the eaves of my house, outside my bedroom and bathroom. Imagine I want to remove it. I know there is a danger with asbestos removal causing asbestosis and mesothelioma. I do...

Access to a deep pool of talent is essential to the success of every professional services firm. The supply of that talent is contingent upon the available rewards for the exercise of that talent, and both the existence of the potential rewards and the beliefs that individuals hold about the existence of the rewards affect the decision to remain in the field. One structural factor that may affect the judgment about whether to remain in a profession concerns promotions based (...) on the gender of the employee. In this study, we examine the “glass ceiling” within the context of the accounting profession. While advances have been made within the accounting profession to address the glass ceiling, the continued existence—and perceptions about the continued existence—of the issue exert adverse effects upon the available talent pool and may create long-term problems for the profession. In this study, we investigate glass ceiling perceptions among a large sample of female accounting professionals employed in accounting; the sample includes both public accountants, and those employed in industry accounting. Our study yields the finding of beliefs in bias-driven effects, structural effects, and cultural effects among these accounting professionals. Glass ceiling perceptions are also influenced by several demographic factors. Furthermore, accounting professionals employed by industry are more likely to report a glass ceiling within their firms than accounting professionals employed by public accounting firms. The findings are of interest to researchers who explore gender-related issues in professional service firms such as the field of accounting, and to senior members of practice who are tasked with ensuring the integrity and quality of the talent pool and the equitable distribution of rewards to employees. (shrink)

In June 2002, Arthur Andersen LLP became the first accounting firm in history to be criminally convicted. The repercussions were immense. From a position as one of the leading professional services firms in the world, with 85,000 staff in 84 countries and revenues in excess of $9 billion, Andersen effectively ceased to exist within a matter of months. Although Andersen’s conviction related specifically to a charge of obstructing justice, public attention focused on the audit relationship between Andersen and (...) its major client, Enron Corporation, particularly the actions (and inactions) that had allowed Enron to post spectacular year-on-year earnings and profit growth. As well as examining events leading up to the demise of Andersen, the case provides an opportunity to consider the broader controversy over accounting and corporate governance practices and, more generally, the pressures found within organisations that can foster unethical conduct. The case was prepared from public sources. (shrink)

This article examines the work of professional service firms (PSFs) in their relationships with public corporations; work that is designed to ensure that investors and potential investors have information that will enable them to participate in the capital markets. Using an institutional theory lens, we view these efforts by PSFs as institutional maintenance work and specifically analyze their work related to policing (i.e., rating), enabling (i.e., tutoring), and embedding and routinizing (i.e., collaborating) that helps to support the (...) capital market as a core institution in society. We illustrate how there is a “dark” side to each of these forms of institutional work that exists because of ongoing conflicts of interest within and between their work practices. This dark side has the unintended consequence of producing often biased information or information unavailable to many. When a crisis brings this bias to light, some repair is introduced but often not enough to alleviate the distortion. Our contribution is, therefore, to shed light on the dark side of institutional maintenance work and to explore why repair is increasingly necessary, but often only partially effective. (shrink)

We focus on the core institution of the capital market and the institu­tional work of professional service firms that provide ratings on corporate issuers, initially in a bid to maintain this institution, which suffered when those involved relied solely on information from the issuers themselves. Through our analysis we identify a new type of decoupling—complicit decoupling. Complicit decoupling evolves over time, beginning with the creation of a new practice, here corporate ratings as a form of policing work, (...) which emerges to help to maintain a core institution. This practice is then adopted, implemented and later becomes decoupled. Exposure does not undermine the legitimacy of the practice because external actors collude in the ‘window dressing’ and, because it has become normalized, only partial repairs are enacted. It is by nature field-level institutional work, benefiting the majority of the field and inherently involves a violation of promise keeping. We conclude with implications for managers and behavioral ethics researchers. (shrink)

This paper synthesises the research related to managing conflict of interests in professional accounting firms. The main purpose is to provide information about the current state of knowledge on this topic and to highlight the areas requiring further research. The extant research has been reviewed by developing a framework through the integration of Risk Management Framework by ISO 31000:2009 and the International Code of Ethics for Professional Accountants. Specifically, literature has been classified across the establishment of context, (...) assessment, treatment, control and monitoring of conflict of interests. The literature reveals that there is a lack of understanding about how the conflict of interests operates at the level of an individual accounting professional. Addressing this gap will help to develop behavioural interventions for strengthening the professionals’ independence in fact and, thereby, facilitating the management of conflict of interests. The key message this synthesised research provides for professional accounting firms and the regulators is that, for effective management of conflict of interests, behavioural interventions should be informed by the professionals’ unconscious as well as their conscious cognitive processes. This study is the first one to view the conflict of interests in a professional accounting environment through the lens of behavioural risk management. Moreover, the framework adopted for reviewing the extant literature provides a comprehensive view of the issues surrounding the ineffective management of the conflict of interests. (shrink)

In these challenging times, connectedness has become more necessary than ever before. Meanwhile, research in organizations highlighted the importance of entrainment, a process of synchronizing rhythms over time that drives connectedness within, between, and across rhythmic activities. It is also suggested that an inner life and spiritual leadership coherence can play a key role in this process, out of which spiritual well-being emerges. The purpose of this study is to evaluate the conditions for entrainment through the revised model of spiritual (...) leadership at a professional services company that employs multiple teams simultaneously, as presented by Sandra & Nandram (Journal of Management, Spirituality & Religion 17(4):316–332, 2020 ). It verifies if inner life and spiritual leadership coherence are jointly sufficient to foster the emergence of spiritual well-being, both at the individual and at the group level. Next, it seeks to understand how teams differ on these variables. To generate a more holistic insight, it uses an explanatory sequential research design as mixed methods approach, integrating and comparing quantitative data from eighty-six participants across fourteen teams with qualitative data from five team leaders. The findings support that inner life and spiritual leadership coherence can be usefully deployed in a consistent way to understand the emergence of spiritual well-being through entrainment. It further supports that developing personal spiritual leadership directly influences the level of spiritual leadership of the group to which the individual belongs. Finally, better performing teams pay more attention to inner life practices, while taking care of their team members. (shrink)

Der Autor entwickelt ein Modell des strategischen und operativen Managements in Konzernrechtsabteilungen und richtet dabei den Fokus auf praktische Erkenntnisse, die auf betriebs- und volkswirtschaftlichen Theorien sowie zahlreichen Experteninterviews aufgebaut sind. Ein besonderes Augenmerk legt er auf die Spezifika von Rechtsdienstleistungen im Vergleich zu anderen Leistungen, die in einem Konzern benötigt werden. Die Sichtweise des Leiters einer Rechtsabteilung /General Counsels steht dabei im Vordergrund. Es wird die Frage untersucht, wie dieser die Leitung und Steuerung der gesamten Abteilung am effizientesten und (...) effektivsten ausfüllen kann. (shrink)

Theorists have long argued that a process of individualisation is inherent in conditions of late modernity. Whilst individualisation has been acknowledged in the business ethics literature, studies have often overlooked the processes by which individuals are given greater responsibility for ethical decision making and the personal and institutional effects of this responsibility. This article develops a notion of ‘ethical individualisation’ to help one understand and explore how and why ethical responsibility is being devolved to employees in the UK consulting industry. (...) The article argues that an individualised ethics is incapable of preventing malpractice in the face of institutional conflicts of interest. (shrink)

This article investigates a puzzle in the rapidly evolving profession of advertising in post-socialist Hungary: young professionals who came of age during the shift to market-driven practices want to produce advertising that is uncompromised by clients and consumers, and to educate others about western modernity. It is their older colleagues—trained during customer-hostile socialism—who emphasize that good professionals serve their clients’ needs. These unexpected generational positions show that 1) professions are more than groups expanding their jurisdiction. They are fields structured by (...) two conflicting demands: autonomy of expertise and dependence on clients. We can explain the puzzle by noting that actors are positioning themselves on one or the other side based on their trajectory or movement in the field relative to other actors. Old and new groups vie for power in the transforming post-socialist professional field, responding to each other’s claims and vulnerabilities, exploiting the professional field’s contradictory demands on its actors. 2) The struggle is not between those who are oriented to the west and those that are not. Rather, the west is both the means and the stake of the struggle over historical continuity and professional power. Imposing a definition of the west is almost the same as imposing a definition of the profession on the field. In this historical case, “field” appears less as a stable structure based on actors’ equipment with capital, than as dynamic relations moved forward by contestation of the field’s relevant capital. (shrink)

In this study, we examine whether corporate environmental responsibility plays a role in enhancing operating performance in the financial services sector. Because achieving success with CER investing is often a long-term process, we maintain that by effectively investing in CER, executives can decrease their firms’ environmental costs, thereby enhancing operating performance. By employing a unique environmental dataset covering 29 countries, we find that the reducing of environmental costs takes at least 1 or 2 years before enhancing return on assets. (...) We also find that reducing environmental costs has a more immediate and substantial effect on the performance of financial services firms in well-developed financial markets than in less-developed financial markets. These results are economically and statistically significant and robust even after alleviating endogeneity and using an additional performance measure. We interpret our empirical results as supporting the social impact and reputation-building hypothesis. Our findings also suggest that policy makers dealing with corporate sustainability management should pursue an environment-centered industry policy not only at the manufacturing sector but also at the financial services sector, as firms in both sectors with lower environmental costs perform better. (shrink)

The purpose of this paper is to provide an overview of the most recent public policy and ethical issues as they relate to the growing usage of nonunion employment arbitration particularly in relation to financial services firms and professional firms. In this era of increasing employment-related litigation, it is wise from an employer’s point of view to find alternative procedures that offer assurances of fairness yet provide expeditious means for resolving disputes. From an employee’s vantage point, however, (...) it is essential that the fundamental issue of procedural and substantive due process be maintained and guaranteed. Therefore, a number of strategic ethical issues arise: How should employment arbitration procedures be designed following the Due Process Protocol of the Task Force on Alternative Dispute Resolution in Employment? How should arbitration procedures follow the national rules for the resolution of employment disputes of the American Arbitration Association? Do recent court decisions shed light on these issues? What ethical principles can be gleaned from these public policy pronouncements? A final objective of this paper is to study some of the current initiatives on this topic. (shrink)

The purpose of the research is to identify professionally important qualities of the specialists in design, technology, and service, in particular cutters in the postmodern society. At the first stage, a preliminary list of 39 professionally important qualities of the skilled workers in the fashion industry has been formulated by means of theoretical analysis. The list considers the specifics of the cutter`s work at the intersection of three industries – design, technology, and service. At the second stage, a (...) priori ranking of factors has been conducted by interviewing 5 experts. The list, reduced after a priori ranking, has become a basis for surveying 246 respondents from different groups of stakeholders at the third stage. As a result, the lists of input parameters of the model of specialist, which are professionally important qualities of the skilled cutters, are obtained. The lists contain 28 professionally important personal qualities, which are grouped into the following groups: executive and motor manifestations, cognitive processes, memory and thinking, emotions, business qualities, creative features, specific requirements. The obtained results make it possible to develop optimal prognostic models of training the skilled workers in the fashion industry, as well as to conduct a scientifically grounded selection of personnel and career counseling. (shrink)

The ethics sections of Critical Care Societies have issued position statements and proposed a variety of position papers and policies describing the appropriate use of critical care services. These policies describe the goals of critical care provision — to support a patient through an acute, potentially reversible, life-threatening illness — and provide broad guidance on physiological and hemodynamic criteria that require the specialized care of an ICU environment. In recent years, many critical care professionals have, however, reported providing care they (...) felt was inappropriate or futile even though most felt they should not have done so. Futile care encompasses treatments that will not work or treatments that have no chance of providing any benefit. ICU teams define care as inappropriate when it fails to restore a person to an awareness of self, and an ability to interact with their environment particularly when a lot of critical care resources are required. When patients experience significant amounts of pain and suffering, such care seems even more inappropriate. (shrink)

Within the context of structural theories this paper examines what health professionals say about their clinical service structures. We firstly trace various conceptual perspectives on clinical service structures, discussing multiple theoretical axes. These theories question whether clinical service structures represent either superficial or more profound changes in hospitals. We secondly explore which view is supported though a content analysis of the free text responses of 111 health professionals (44 doctors, 45 nurses and 22 allied health practitioners) about (...) their clinical service structures in a questionnaire survey in two large hospitals that had implemented clinical service structures three years previously. Commentaries unfavourable toward clinical service structures were made by 47.7% of staff, favourable by 24.3%, mixed (both favourable and unfavourable) by 17.1% and non-evaluative statements were made by 10.8%. The most frequent criticisms were inefficient organisation of change (27%), poor management (24.3%), lack of cooperation between staff (15.9%) and failure to empower health practitioners (13.5%). All professions made more negative than positive evaluations of their clinical service structures but the ratio was highest for doctors and lowest for allied health. Ranking of nurses' and allied health staffs' specific evaluations were similar but both differed significantly from doctors.' Unfavourable or negative comments predominated, and change appears more superficial and less profound than advocates of structural contributions hope. Four types of belief systems about clinical service structures are apparent. Some study participants are disposed toward the status quo; others toward restructuring; yet others are team oriented; and a final group is tribally oriented. The implication of this paper for managers is that more work is needed if clinical service structures are to realise the promise of more multi-disciplinarity and less fragmentation across professional groups. For scholars, the implication is that marrying different theoretical frames with empirical data can serve to produce fresh perspectives and perhaps new insights. (shrink)

Multiprofessional guidelines for fair access to and use of adult critical care services are desperately needed to define a consistent transparent standard of care: when such therapies have the potential to benefit and help a patient as they journey with illness and when they cannot.

The recent availability of affordable Artificial Intelligence (AI) for auditing has enabled small audit firms to experiment with this disruptive innovation. This paper goes beyond the literature’s traditional focus on the Big Four accounting firms, to present two studies that explored ethical professional judgments in the use of AI in this new organizational context, crucial for the global economy. Study 1 was a qualitative investigation of a small audit firm near Washington DC, one of the earliest adopters (...) of MindBridge Ai Auditor, the world’s first off-the-self, affordable AI-powered auditing platform. Drawing from Study 1 insights, we developed a two-part scenario that was used for a survey in Study 2, a quantitative investigation involving sixty-eight accounting professionals and 176 students. The findings from both studies have relevant theoretical and practical implications for how AI may impact professionalism / commercialism tensions in small audit firms. (shrink)

McDowell offers an unusually frank discussion of the ethical principles that should govern decisions and analyzes the pressures that drive some professionals to sell unnecessary or excessive services.

In addition to preparing students for graduate school or emphasizing transferable skills that are useful in any career, philosophy departments ought to give majors the education and work experience that will train them to become ethics officers outside of academia. This is a growing field that allows students to engage non-philosophers in setting corporate policies and addressing morally significant social issues. Using a course in medical ethics as an example, I show how incorporating service-learning into philosophy classes benefits students (...) both academically and professionally, and also demonstrates the value of philosophy to the community and to academic administrators. (shrink)