In the wake of ethical scandals and close ethical scrutiny throughout business and the accounting professional today, Brooks/Dunn's BUSINESS & PROFESSIONAL ETHICS, 9E provides the ethical insights and strategies you need for corporate and professional success. Learn why ethical behavior is so important and how to recognize potential pitfalls that involve much more than memorizing rules. You master the skills to develop a corporate culture of integrity that maintains stakeholder support and enables directors and auditors to complete their jobs. (...) You also learn how to use ethical strategies to make decisions, as this edition examines the latest information on governance scandals, legal liability and professional accounting and auditing issues. More than 130 cases and readings highlight new and classic cases of fraud, bankruptcy and unprofessional practices to help you better understand appropriate codes of conduct and sound ethical reasoning while strengthening your persuasive and leadership skills for success. (shrink)

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

This text focuses on practical development of the skills needed to deal with ethical issues specific to accounting. Interesting, real-world situations provide readers with an understanding of appropriate values, ethical pitfalls, applicable codes of conduct, and sound ethical reasons where codes do not apply. The text can be used alone or with any traditional accounting text as each chapter stands alone.

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 article examines the pressures and players that have shaped business ethics in Canadian corporations, and reports on the status of Canadian corporate social performance in 1995. Business in Canada has not been subject, up to 1996, to a powerful national institutional framework such as the US Securities and Exchange Commission and the Foreign Corrupt Practices Act. Consequently, business ethics in Canada have developed primarily in response to broader socio-political and socio-economic factors than in the US, and will probably continue (...) to do so. Interestingly, the issues, policies and practices developed in Canada may provide insights for US corporations as they respond to broadened pressures. Business ethics in Canada, on the other hand, will benefit increasingly from the US experience as pressures grow for national regulation and statutes governing corruption. (shrink)

This paper reviews the experience of 174 of Canada's largest 1500 public and private sector corporations which have begun to incorporate sustainable development management and reporting as part of their operations. Answers are provided to three main questions: Why have they implemented this initiative? What progress has been made in terms of sustainability audit practice – frequency, focus, organization of the audit team –, internal communication, and external reporting? And where has, and will the leadership for the sustainability audit movement (...) come from as why? Sustainable development auditing and reporting in Canada is voluntary. Practice varies from an elementary level to a sophisticated integrated assessment of social, environmental, labour, sourcing and trading, and governance issues. The depth of practice and experience in this area depends on several factors, including: corporate commitment, the degree of public perception of sector-wide environmental issues, exposure to legal liability, and the extent of dialogue and transparency associated with the auditing process. Differences of opinion about accounting and auditing standards as well as whether all, or parts of, audits should be independent are explored. The sources of data used for this paper include the EthicScan Corporate 1500 DataBase, The Corporate Ethics Monitor, various reports prepared by EthicScan Canada, and the consultancies of both authors. (shrink)

Classic analysis of the subject and the development of personal probability; one of the greatest controversies in modern statistcal thought.

The Global Ethic is the set of basic principles of right and wrong which in fact are found in all the major, and not so major, religions and ethical systems of the world, past and present. It does not go beyond the existing commonalities. However, this de facto existing broad basic agreement on ethical principles, unfortunately, is largely unknown by most religious and ethical persons. If they were aware of this commonality, that would provide a broad basis for serious dialogue (...) and collaboration among the adherents of all the religions and ethical systems of the world. Lacking that awareness, far too often different religions and ethical systems foster destructive, rather than constructive, relations. Hence, it is vital to foster a conscious knowledge of the de facto existing Global Ethic. The Movement for a Global Ethic - drafting of a Universal Declaration of a Global Ethic and promoting knowledge and practice - was launched in 1991. Where did the idea of a movement for a Universal Declaration of a Global Ethic come from? New ideas, new movements, don't just appear out of thin air. When "integrating" forces pointing toward something "new" gradually gather below the conscious level, they slowly reach a critical point, and then suddenly a "new" idea will "precipitate," like the "quality of mercy, which droppeth as the gentle rain from heaven upon the place beneath." Thus, it also happened with the Movement for a Global Ethic. In this book, Dr. Leonard Swidler and 11 colleagues propose their perspectives on the Global Ethic from the vantage points of various religions. (shrink)

John Dewey's Democracy and Education is the touchstone for a great deal of modern educational theory. It covers a wide range of themes and issues relating to education, including teaching, learning, educational environments, subject matter, values, and the nature of work and play. This Handbook is designed to help experts and non-experts to navigate Dewey's text. The authors are specialists in the fields of philosophy and education; their chapters offer readers expert insight into areas of Dewey work that they know (...) well and have returned to time and time again throughout their careers. The Handbook is divided into two parts. Part I features short companion chapters corresponding to each of Dewey's chapters in Democracy and Education. These serve to guide readers through the complex arguments developed in the book. Part II features general articles placing the book into historical, philosophical and practical contexts and highlighting its relevance today. (shrink)

We statisticians, with our specific concern for uncertainty, are even more liable than other practical men to encounter philosophy, whether we like it or not. For my part, I like it comparatively well. That is why the honor of opening this session of discussion has come to me, though my background makes my knowledge and idiom somewhat different from your own.

Rather than being inherently evil, business lobbying is a socially responsible activity which needs to be restrained by ethical standards. To be effective in a business environment, traditional ethical standards need to be translated into language which business persons can speak comfortably. Economical explanations must also be available to explain why ethical standards are appropriate in business. Eight such standards and their validating arguments are proposed with examples showing their use. Internal dialogues regarding the ethics of lobbying objectives and tactics (...) will plausibly occur only in businesses which recognize social responsibility mandates. Public interest stakeholders could hasten this recognition by making use of information made available by the Lobbying Disclosure Act of 1995 to institute external dialogues regarding lobbying by specific businesses and industry groups. Given practical ethical standards and the information on business lobbying provided by the law, the press, corporate activists, consumers, pension fund managers and the public can apply pressure for ethical lobbying practices. (shrink)

Management practitioners and scholars have worked diligently to identify methods for ethical decision making in international contexts. Theoretical frameworks such as Integrative Social Contracts Theory (Donaldson and Dunfee, 1994, Academy of Management Review 19, 252–284) and more recently the Global Business Citizenship Approach [Wood et al., 2006, Global Business Citizenship: A Transformative Framework for Ethics and Sustainable Capitalism. (M. E. Sharpe, Armonk, NY)] have produced innovations in practice. Despite these advances, many managers have difficulty implementing these theoretical concepts in daily (...) practice. Using the example of recent decisions by internet service providers Google, Yahoo, and MSN regarding censorship requirements in China, we offer six heuristic questions to help managers to resolve cross-cultural ethical conflicts in which the firm’s way of doing business differs from the practice in the host country. Recognizing that companies can take different approaches to law and ethics (Paine, 1994, Harvard Business Review 72(2), 107–117), our aim is to provide a management decision process to deal with demands or opportunities for engaging in questionable business practices in a host country. (shrink)

Cross cultural ethical conflicts are a major challenge for managers of multinational corporations (MNEs) when an MNE''s business practices and a host country''s practices differ. We develop a set of decision principles to help MNE managers deal with these conflicts and illustrate with examples of ethical conflicts faced by MNEs doing business in contemporary Russia (DeGeorge, 1994). We discuss the generalizability of the principles by comparing them to the Donaldson (1989) and Buller and Kohls (1997) decision models. Finally we discuss (...) changes in the cross cultural ethical problems facing MNE managers and offer suggestions for future corporate and academic work on these problems. (shrink)

The news reminds us almost daily that the truth is apparently not highly valued by many in business. This paper develops two prescriptive standards — the Expectation and Reputation guidelines — that may help businesspeople avoid violating clearly accepted truth standards. The guidelines also assist in determining whether truth is required in circumstances where honesty seems in conflict with the practical demands of business. A discussion of why, when and how these guidelines may be applied to facilitate truth-telling by business (...) organizations follows, along with illustrative examples. (shrink)

In the early 1990s, managers at Exxon decided to seek lower cost disposal in Louisiana for oil-field wastes declared hazardous in Alabama. This decision resulted in injuries to the residents of Grand Bois, Louisiana; the disposal company; Exxon; and the oil industry in the state. Given the need for business and society to manage business operations for mutual benefit, it is essential to understand why businesses injure the public so that similar incidents do not happen again. The authors use three (...) analytical perspectives to suggest how corporations may make unethical decisions without purposefully setting out to do so: their managers may fail to understand changing social expectations for corporate behavior; they may adopt organizational structures, policies, and procedures that block ethical action in the name of efficiency; and they may follow unwritten rules of behavior for career success that exclude ethics. These perspectives suggest that individual Exxon managers may not have been making greed-based decisions, weighing corporate gains against harms to others. The situation more likely involved a failure, for the reasons discussed, to raise ethics questions in making business decisions. This explanation does not make much difference to those injured nor does it absolve those who made the decisions. It does make a difference to society and to companies seeking to understand factors that have to be overcome in any large corporation that wishes to prevent such events from occurring. (shrink)

This article reviews key philosophical and legal underpinnings of mental health professionals' obligation to obtain informed consent from consumers of their services. The basic components of informed consent are described, and strategies for clinically and ethically appropriate methods of obtaining informed consent are discussed. Emerging issues in informed consent involving duty to assess and protect against client dangerousness, obligations to third parties, and issues of deception are considered as well. The article proposes that part of the process of obtaining informed (...) consent is the cultivation of a treatment environment that emphasizes beneficence and client autonomy. (shrink)

In this essay, Leonard Waks examines John Dewey's account of listening, drawing on Dewey's writings to establish a direct connection in his work between listening and democracy. Waks devotes the first part of the essay to explaining Dewey's distinction between one-way or straight-line listening and transactional listening-in-conversation, and to demonstrating the close connection between transactional listening and what Dewey called “cooperative friendship.” In the second part of the essay, Waks establishes the further link between Dewey's notions of cooperative friendship (...) and democratic society with particular reference to machine-age technologies of mass communication. He maintains that while these technologies provide the means for extending communications throughout modern industrial nations, they simultaneously undermine the conditions fostering face-to-face listening-in-conversation. It remains an open question, Waks concludes, whether new educational arrangements incorporating interactive digital communication technologies will embody and promote transactional listening-in-conversation and revitalized democratic community. (shrink)

(2004). Workplace Learning in America: Shifting roles of households, schools and firms. Educational Philosophy and Theory: Vol. 36, No. 5, pp. 563-577.

Provides an important step in the emerging movement toward global dialogue and peace. It is the belief of the book's contributors that human culture has entered a new age of Global Dialogue in response to increased inter-penetration of the world's cultures. In our emerging global village, guidance is needed, for as we have painfully seen, our century is not only the century of world culture, it is also the century of world wars, world famines, and worldwide environmental destruction. In this (...) inspiring arid challenging book, Prof. Leonard Swidler presents the next stage in the Global Ethic Movement. For All Life includes Professor Swidler's draft of a Universal Declaration of a Global Ethic, followed by responses from religious scholars representing Christian. Buddhist. Muslim, Jewish, Hindu, African, Chinese, and Baha'i traditions. (shrink)