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  1. Transition Ethics: A Comparison of Ukrainian and United States Business Professionals.Olena Vynoslavska, Joseph A. McKinney, Carlos W. Moore & Justin G. Longenecker - 2005 - Journal of Business Ethics 61 (3):283-299.
    This article compares the ethical attitudes of Ukrainian business professionals with those of United States business professionals. A widely used survey instrument consisting of 16 hypothetical situations involving ethical dilemmas was employed to gather information on ethical attitudes in the two countries. On 13 of 16 vignettes, Ukrainian respondents demonstrated less stringent ethical attitudes than did their United States counterparts. Possible reasons for these differences are discussed, with primary emphasis on the transition from one economic system to another that is (...)
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  • Ethical Principles Vs. Ethical Rules: The Moderating Effect of Moral Development on Audit Independence Judgments.Terri L. Herron & David L. Gilbertson - 2004 - Business Ethics Quarterly 14 (3):499-523.
    Recent calls have been made to move professional standards to a more principles-based perspective, supposing that emphasizing broad principles would eliminate the legalistic focus that rules may encourage, and accountants’ behavior would be more ethical and uniformly so. However, this supposition has yet to be empirically tested. The AICPA Code of Professional Conduct provides guidance in both forms: principles and rules. This experiment examines how the form of the Code affects independence judgments in a client acceptance context. We also examine (...)
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  • What’s in a Credo? A Critique of the Academy of Management’s Code of Ethical Conduct and Code of Ethics.Daniel Walter Skubik & Bruce W. Stening - 2009 - Journal of Business Ethics 85 (4):515 - 525.
    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, (...)
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  • Ethics Training in the Indian IT Sector: Formal, Informal or Both?Pratima Verma, Siddharth Mohapatra & Jan Löwstedt - 2016 - Journal of Business Ethics 133 (1):73-93.
    Ethics training—an important means to foster ethical decision-making in organisations—is carried out formally as well as informally. There are mixed findings as regards the effectiveness of formal versus informal ethics training. This study is one of its first kinds in which we have investigated the effectiveness of ethics training as it is carried out in the Indian IT sector. We have collected the views of Indian IT industry professionals concerning ethics training, and employed positivist and interpretive research. We first have (...)
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  • The Effect of Moral Intensity on Ethical Decision Making in Accounting.Hui‐Ling Yang & Wei‐Pang Wu - 2009 - Journal of Moral Education 38 (3):335-351.
    The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of mainland China. Results indicated that the dimensions of moral intensity were significantly related to moral recognition, moral judgement and moral intention in relation to moral issues. The (...)
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  • An Analysis of International Accounting Codes of Conduct.Curtis Clements, John D. Neill & O. Scott Stovall - 2009 - Journal of Business Ethics 87 (1):173 - 183.
    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 (...)
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  • Perceptions of the Effectiveness of Ethical Guidelines: An International Study of Physicians. [REVIEW]D. C. Malloy, P. Sevigny, T. Hadjistavropoulos, M. Jeyaraj, E. Fahey McCarthy, M. Murakami, S. Paholpak, Y. Lee & I. Park - 2009 - Medicine, Health Care and Philosophy 12 (4):373-383.
    The intent of ethics is to establish a set of standards that will provide a framework to modify, regulate, and possibly enhance moral behaviour. Eleven focus groups were conducted with physicians from six culturally distinct countries to explore their perception of formalized, written ethical guidelines (i.e., codes of ethics, credos, value and mission statements) that attempt to direct their ethical practice. Six themes emerged from the data: lack of awareness, no impact, marginal impact, other codes or value statements supersede, personal (...)
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  • Why Teach Ethics to Accounting Students? A Response to the Sceptics.Roberta Bampton & Patrick Maclagan - 2005 - Business Ethics 14 (3):290–300.
  • Why Teach Ethics to Accounting Students? A Response to the Sceptics.Roberta Bampton & Patrick Maclagan - 2005 - Business Ethics: A European Review 14 (3):290-300.