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The article focuses on the growing role and importance of socially responsible business behavior. This is associated with a number of factors, such as the increasing ethical consciousness of society, the growing impact of business on the environment and people’s lives, and intensified competition in the market. It is noted that socially responsible business behavior involves respect for human rights, environmental protection, investment in human capital, and the fight against corruption. The purpose of the article is to explore and substantiate the ways to stimulate business towards socially responsible and respect human rights in the economic sphere. This goal is realized in the article by solving the following research tasks: the author analyzes the concept and essence of socially responsible business behavior and respect for human rights in international legal documents; defines the basic principles of socially responsible business behavior; studies the factors influencing the incentives for business towards socially responsible behavior; and develops and substantiates a complex of measures to stimulate business towards socially responsible behavior and respect for human rights. The author explores the role of business in society and the need to take into account social and ethical aspects in its activities. The author analyzes the impact of socially responsible behavior of business entities on economic development and positive impact on society as a whole. The expected results of the proposed measures are determined. The general conclusion of the article is that socially responsible business behavior and respect for human rights in the economic sphere are important components of sustainable development in modern society. Specific recommendations are proposed for enterprises to engage in these processes and maximize their social impact. The results of this study can be used to develop and implement state policy in the field of stimulating socially responsible business behavior, as well as for self-improvement of business entities. [ABSTRACT FROM AUTHOR]

The aim of this study is to investigate the role of the illusion of conspiracy among auditors using the Dematel method. To delve deeper and gain a better understanding of the subject, in addition to theoretical foundations, interviews have been used for further comprehension. Then, quantitative approaches are employed to validate the qualitative results. This study adopts a mixed-method approach. As the research is primarily based on qualitative methodology, particularly employing the grounded theory strategy. The temporal scope of this study spans from the year 1399 to 1402. The statistical population in the qualitative section comprises independent auditors in the auditing organization. In this research, semi-structured interviews have been used to uncover deep insights for identifying indicators of the illusion of conspiracy. Sampling was conducted using snowball sampling technique, comprising 12 main themes and 40 sub-themes. The quantitative section utilized the Dematel method. The statistical population in this aspect consists of all official accountants in Golestan province. The sample includes official accountants with a minimum of ten years of experience and at least a master’s degree. Twenty individuals were selected as the sample. Dematel, utilizing expert judgments in extracting system factors and systematic structuring, presents a hierarchical structure of factors within the system along with their interrelated effects. To achieve this, a fuzzy Dematel questionnaire was designed, and provided to experts, and ultimately, the intensity and relationships between the illusion of conspiracy among auditors and its significance were examined. [ABSTRACT FROM AUTHOR]

Objective: Colombia has had a tobacco control legislation since 2009, however there is no specific regulation on Electronic Nicotine Delivery Systems (ENDS). Therefore, it is crucial to characterize the qualitative dimensions of consumption. The study aimed to answer the question: What are the representations and practices of the university population regarding the consumption of SEAN? The objective of the study is to identify the practices and representations of ENDS consumers in order to obtain elements to guide the necessary actions to prevent their consumption. Methods: This paper presents the results identified in the qualitative component of a main study on the prevalence of ENDS use among university students. 14 individual interviews and 1 focus group were conducted and analyzed with the NVivo10® software. The corpus consisted of the transcripts of the 14 interviews and 1 focus group, which constitutes a total of 116 pages of raw data. The techniques used were semi-structured interviews and focus groups, using the Microsoft Teams platform. Taking into account ethical aspects, in each interview and in the focus group the informed consent was read and authorization was requested for the interview to be recorded. The average duration of each interview was one hour and forty-five minutes and the focus group lasted a total of 120 minutes. The capture of practices and representation related to the use/non-use of SEAN was achieved by incorporating two phases of analysis: a)Inductive phase: it was developed with an ordered matrix on the theoretical categories of the project, b)Phase of deductive analysis was carried out based on processes typical of the founded theory that allowed expanding the analytical framework having as its axis the identification of consumption practices and the elements that make up the central core and the peripheral system of representation. Results: The main results are the identification of consumption practices, from which it was derived that the central nucleus of the social representation of SEAN is non-autonomous, which enables a change that discourages its consumption. The reasons and practices for consuming ENDS are closely related to conventional cigarette consumption, which corresponds to the fact that 11 of the 14 interviewees who identify themselves as consumers have consumed conventional cigarettes and only two have been exclusive ENDS consumers. The following practices were identified: a) The consumption motivations were grouped like social, economic and socio-emotional; b) Three types of consumption spaces: prohibited, exclusive and recovered spaces. These last ones are places where you couldn't smoke cigarettes and now they feel empowered to vape; c) There are forms of differential consumption and access to ENDS related to the quality, price, exclusivity and adherence; d) Habits and rituals are not related to moments of daily life, as with cigarettes, but to practices such as searching for and mixing "salts" to obtain flavors, cleaning and maintaining the device, smoking tricks; e) About information channels among the interviewees it was noted that the practice of informed consumption is not frequent and that there are few sources of information that offer low confidence. Finally, the peripheral system of representation is made up of three elements: social dimension, the consumption of SEAN as a lifestyle, bodied and emotional dimension. Conclusion: It is concluded that the actions to prevent the consumption of ENDS should start from the identification of particular and exclusive characteristics of the consumption of ENDS and the incorporation of the elements of the peripheral system that allow addressing a consumption not based on making informed decisions. The main finding is the identification of a non-autonomous representation that stems from the difficulty of establishing notable differentiations between conventional cigarette consumption and e-cigarettes. Therefore, the main vein of research that opens up is to delve into the particular and exclusive characteristics of this consumption. It is essential to incorporate bodily, emotional, and especially social (interpersonal) dimensions as important variables in understanding the practices and representations of e-cigarettes through complex approaches that can break the solid elements on which conventional cigarette consumption is anchored, as it continues to define dynamics of electronic device consumption. It is important at this point to recognize that emotions can be understood as the intermediary between the lived experience in the body and everything that happens in the environment. Thus, it is not possible to think of this representation without recognizing that consumption is an embodied exercise, and the absence of the body in discourses about e-cigarettes can be a revealing element of a disconnection between practices and meanings that are reinforced in the insistence on an action (smoking is smoking) despite the recognition of its negative effects on health (even though it should not be). The understanding of the social representation of e-cigarette consumption in relation to specific practices related to it provides some clues on which to work on processes of information, communication, prevention, and regulation to discourage this consumption that appears relatively new. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Accounting Institute / Muhasebe Enstitüsü Dergisi is the property of Journal of Accounting Institute / Muhasebe Enstitusu Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose- The study investigates the moderating influence of idiosyncratic diversity on the relationship between accounting ethics and financial reporting quality, against the backdrop of the unending corporate collapses and their antecedent effect on the profession of accounting. Design/Methodology/Approach- The study is anchored on the positivist philosophy with a deductive research strategy. We employed theoretical triangulation having combined agency theory and resource dependency theory. The sample size of three hundred and eighty-four respondents was established using the Cochran (1977) approach for the infinite population. Primary data were collected for the study through a survey approach and analysed using the Ordinary Least Squares regression technique. Findings- The study validates the significant relationship between accounting ethics and financial reporting quality in extant literature. In addition, we found a significant moderating influence of idiosyncratic diversity on the relationship between accounting ethics and financial reporting quality. Practical implications- The study demonstrates the strategic importance of accountants of diverse nationalities in delivering quality financial reporting in Nigeria. Research limitations/implication- The research is a country-wide study of accountants in Nigeria which enhances the extensive generalization of the outcomes. Originality/value- While extant studies have mainly been preoccupied with the accounting ethics-financial reporting dynamics, the current study focuses on understanding the moderating influence of idiosyncratic diversity on the relationship between accounting ethics and financial reporting quality. In addition, the countrywide approach adopted circumvented the limitation of micro numerosity of data which has been the bane of major prior studies. [ABSTRACT FROM AUTHOR]

Purpose: The main objective of our study is to determine the levels of pressure to breach accounting ethics principles that professional accountants in business are exposed to. This research aims to explore accountants' intention to quit the profession due to ethics-related pressures. In addition, we analysed the effect of pressure due to conflicts of interest on job satisfaction. Methodology/approach: This study is based on a survey. The research instrument was an online questionnaire addressed to professional accountants in business. The collected primary data was statistically analysed. We performed the Jonckheere-Terpstra test to verify the hypotheses. Findings: Our evidence suggests that accountants in Croatia most frequently face the pressure to perform without expertise or due care. The intention to quit the accounting profession is related to the frequency of exposure to pressures regarding the preparation and presentation of accounting information, inducements, and non-compliance with the laws and regulations. The pressure due to the conflicts of interest has a negative impact on job satisfaction with the nature of the work, top management, co-workers, and supervision. Research limitations/implications: This evidence is provided for a relatively small sample of Croatian accountants (N = 85), which could be considered a limitation of our study. Never-theless, our study has important implications for future research that should explore in depth various factors that induce the pressures to breach accounting ethics principles. Originality/value: Our findings fill an important gap in research into job satisfaction and accounting ethics. Since the ethics-related pressures that accountants face have been poorly examined, this paper has made a significant contribution to accounting ethics literature.

In recent years there has been growing interest in adapting virtue ethics to the ethics of technology. However, it has most typically been invoked to address some particular issue of moral importance, and there is only a limited range of works dealing with the methodological question of how virtue ethics may contribute to this field. My approach in this paper is threefold. I start with a brief discussion of Aristotelian virtue ethics, with a view to constructing a framework in which to then address at least some of the aspects of the growing technicization of life that call for scrutiny. I subsequently proceed further by outlining three possible models of virtue-theoretical analysis within the ethics of technology, giving special attention to those changes in human agency where technicization can be seen to exert a significant influence. Finally, I focus on the third such possibility, the extended virtue model, as a basis for calling for a more inclusive account of moral agency. [ABSTRACT FROM AUTHOR]

Copyright of Informationswissenschaft: Theorie, Methode & Praxis / Sciences de l’information: Théorie, Méthode & Pratique is the property of University Library of Bern and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Accounting ethics emerged as a significant socio-economic issue due to the recent frauds that eroded the public trust in financial statements and in accountants who prepare them. Therefore, ethical behaviour in business must be indorsed. This article examines the effect of affective professional commitment of accountants on their perception of importance of accounting ethics principles application with the mediation of the Code of Ethics for Professional Accountants by ISEBA. As in other vocations, some professional accountants have an innate sense of morality but the others should be advised to consult the Code of Ethics. This explains the direct and indirect (with the Code of Ethics as the mediator) relationship between affective professional commitment and the accounting ethics principles application. According to our findings, accountants with higher levels of affective professional commitment are more likely to perceive the importance of accounting ethics principles. Application of the five fundamental accounting ethics principles (integrity, objectivity, professional competence and due care, confidentiality and professional behaviour) should be promoted while consulting the Code of Ethics should be supported in order to decrease unethical behaviour of the professional accountants. [ABSTRACT FROM AUTHOR]

Featured Application: This work can be used to build a model capable of identifying when a student needs help while performing block-based programming exercises, and providing personalized pedagogical help, or an automatic system that can guide the student when he/she is stuck. In the last few years, there has been increasing interest in the use of block-based programming languages as well as in the ethical aspects of Artificial Intelligence (AI) in primary school education. In this article, we present our research on the automatic identification of the need for assistance among primary school children performing Scratch exercises. For data collection, user experiences have been designed to take into account ethical aspects, including gender bias. Finally, a first-in-class distance calculation method for block-based programming languages has been used in a Long Short-Term Memory (LSTM) model, with the aim of identifying when a primary school student needs help while he/she carries out Scratch exercises. This model has been trained twice: the first time taking into account the gender of the students, and the second time excluding it. The accuracy of the model that includes gender is 99.2%, while that of the model that excludes gender is 91.1%. We conclude that taking into account gender in training this model can lead to overfitting, due to the under-representation of girls among the students participating in the experiences, making the model less able to identify when a student needs help. We also conclude that avoiding gender bias is a major challenge in research on educational systems for learning computational thinking skills, and that it necessarily involves effective and motivating gender-sensitive instructional design. [ABSTRACT FROM AUTHOR]

Accounting Horizons is a journal published by the American Accounting Association (AAA) that aims to publish rigorous research addressing practice issues and problems in the field of accounting. The journal invites submissions that seek to solve current practice problems, evaluate the effectiveness of current policies, synthesize existing research, and examine future issues and opportunities in the accounting profession. The journal covers a wide range of topics including accounting ethics, assurance services, data analytics, diversity, equity and inclusion, financial reporting, and taxation. Submitted articles undergo a peer review process and must be comprehensible to members of the accounting profession while fulfilling the requirements of academic research. The journal also provides guidelines for manuscript submission and review processes. [Extracted from the article]

Copyright of Ciencia y Sociedad is the property of Ciencia y Sociedad and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Management scholars have typically regarded the widespread instances of hypocrisy across business, religious, and political institutions to be motivated and strategic. We suggest, however, that hypocrisy may stem not only from people's motivation to interpret and utilize information in a self-serving manner but also from fundamental differences in people's access to that information itself. More specifically, we present a multi-stage theory of ethical accounting (TEA) that describes how this differential access to information, specifically about the self versus others, can create an interrelated series of cognitive distortions in how people account for the same unethical behavior. TEA posits that such distortions can allow people to believe they are being fair and consistent when appraising the morality of the self and others while actually being inconsistent in how they do so, and describes how this can ultimately make it harder to address not only hypocrisy but also unethical behavior more broadly in organizations. [ABSTRACT FROM AUTHOR]

This research presents an innovative learning experience undertaken in three groups of a financial accounting course at the University of Valencia (Spain). After watching three accounting-related movies, students answered a test based on each movie with questions about the ethical and accounting issues described in them and their satisfaction with the learning technique. Nonparametric tests and a multivariate analysis showed that the students who participated in this experience obtained a higher exam mark than those who did not. Our results evidence a significant effect on the final exam mark for more questions only in one of the movies. Our results are valuable because they show that students engage in this methodological approach, which can be helpful for them to improve their exam performance. [ABSTRACT FROM AUTHOR]

Traditional accounts of legal ethics put lawyers in a difficult position. They require lawyers to take on surprisingly high risks of wrongdoing when they navigate the narrow passage between differing demands of legal ethics. And this occurs even if we accept the standard conception of legal ethics on its own terms while disregarding possible clashes with external norms. According to the standard conception of lawyers' ethical responsibilities, lawyers should "zealously" advocate for their clients--further their clients' interests right up to the limits of the law. Under this view, a lawyer might violate ethical obligations to their client if they decline to take effective, legally permissible steps out of moral squeamishness or because they 're inclined to be generous with adversaries. But these same traditional views take lawyers to be ethically obligated to notviolate the law. On the standard conception, lawyers must approach that line for their clients, but not cross it. And both a lawyer's duties to the client and their duties to obey the law are treated as moral obligations. According to standard accounts of professional ethics, when a lawyer falls short of these duties, it is a moral failing. Navigating these two requirements--finding the line but not crossing it--seems to require a very high level of clarity about both the law and the legally relevantfacts. And that clarity may be difficult to achieve in ordinary legal practice. Real life involves uncertainty about the law and legally relevant facts, often with too little time to resolve it. But the structure of lawyers' obligations means that when they face uncertainty, they may not be able to use one approach that's common in day-to-day life: avoid a questionable activity just in case it's morally wrong and opt for an alternative that 's clearly morally permissible. For a lawyer, there may not be an alternative that is clearly morally permissible. Instead, this avoidance strategy would often mean a lawyer either errs in the direction of 'violating an obligation to a client or errs in the direction of violating obligations to the law. If standard accounts of lawyers' ethical obligations are correct, then we are asking lawyers to assume an unusually high risk of moral wrongdoing. And it may be unfair to lawyers to expect them to take this on. In other areas, our legal system provides standards for-what it takes to move from one way of handling an ambiguous circumstance to another--"proof beyond a reasonable doubt" or a "preponderance of the evidence, "for example. These are messy and imperfect. But lawyers are left with even less guidance--the equivalent of telling a jury to "be sure to get it right" and saying very little about -what to do when it's unclear what "right" involves. [ABSTRACT FROM AUTHOR]

In his 2015 Theoria article titled 'A Rejection of Humanism in African Moral Tradition', Motsamai Molefe argues that Kwasi Wiredu's humanistic interpretation of traditional Akan ethics cannot be the best account of African ethics because Wiredu overlooks the significant sentiment in traditional African thought that regards reality as a holistic totality of spiritual, social and environmental components. I point out that Molefe's rejection of Wiredu's humanism follows from the latter's de-emphasising of supernaturalism. I argue that Molefe overlooks the fact that the displacement of God in this humanism is consistent with the limited God sentiment in traditional African thought, which confirms Wiredu's humanistic ethics as one rooted in traditional African worldviews. Adopting the method of philosophical exposition and analysis, I show how Wiredu's limited God framework motivates scepticism about the possibility of a supernaturalist ethics and renders a humanistic orientation a more attractive account of African moral tradition. [ABSTRACT FROM AUTHOR]

Autonomous vehicles (AV) can be programmed to act cooperatively. Previous research on cooperative and autonomous vehicles (CAV) suggests they can substantially improve traffic system operations in terms of mobility and safety. However, these studies do not explicitly take each vehicle's potential gain/loss into consideration and ignore their individual levels of willingness to cooperate. They do not account for ethics and fairness either. In this study, several cooperation/courtesy strategies are proposed to address the above issues. These strategies are grouped into two categories based on non-instrumental and instrumental principles. Non-instrumental strategies make courtesy/cooperation decisions based on some courtesy proxies and a user-specified courtesy level, while instrumental strategies are based only on courtesy proxies related to local traffic performance. Also, a new CAV behavior modeling framework is proposed based on our previous work on cooperative car-following and merging (CCM) control. With such a framework, the proposed courtesy strategies can be easily implemented. The proposed framework and courtesy strategies are coded in SUMO microscopic traffic simulator. They are evaluated considering different levels of traffic demand on a freeway corridor consisting of a work zone and three weaving areas of different types. Interesting findings are drawn from the simulation results, one of which is that the instrumental Local Utilitarianism strategy performs the best in terms of mobility, safety, and fairness. In the future, auction-based strategies can be considered to model how CAV make decisions. [ABSTRACT FROM AUTHOR]

This case examines the high-profile scandal concerning regulatory monitoring of U.S. public accounting firms. Specifically, KPMG partners obtained confidential information from current and former PCAOB employees about audits the PCAOB planned to inspect. The primary case objectives are to (1) expand students' knowledge of the PCAOB inspection process; (2) highlight the relationship between the regulator and the regulated audit firms, including the concepts of "regulatory capture" and "revolving door"; and (3) increase students' awareness of the professional and ethical issues raised by the scandal, including decision making under pressure, evaluating the appropriateness of supervisory requests, overcoming temptations to engage in unethical or illegal behavior, and incentivizing job performance related to ethical conduct. The case also explores "tone at the top" and corporate culture deficiencies at KPMG during the scandal period. This case is most applicable for implementation in undergraduate or graduate auditing or accounting ethics courses. [ABSTRACT FROM AUTHOR]

This paper investigates the possibility of applying the meta theory of strategic games in the domain of the ethical code of conduct of agribusiness accountants. The focus is on the case when an accountant detected incorrect financial reporting by the client's management of material nature. As a generally quantitative method, the model of strategic games in such a case allows to quantify and find a balanced relationship between the interests of management and accountants in the world where, there is constantly sustainable problem of ethics and unethics of accountants, which is an extremely important issue in the agricultural sector, which is a developing branch. [ABSTRACT FROM AUTHOR]

This paper investigates the possibility of applying the meta theory of strategic games in the domain of the ethical code of conduct of agribusiness accountants. The focus is on the case when an accountant detected incorrect financial reporting by the client’s management of material nature. As a generally quantitative method, the model of strategic games in such a case allows to quantify and find a balanced relationship between the interests of management and accountants in the world where, there is constantly sustainable problem of ethics and unethics of accountants, which is an extremely important issue in the agricultural sector, which is a developing branch.

Edquist et al. also recommend establishing company-specific rules for how data are used, communicating values about data internally and externally, building a diverse data-focused team, and embedding data principles into your company's operations, among others. Ammanath focuses specifically on ethics in AI in her book I Trustworthy AI: A Business Guide for Navigating Trust and Ethics in AI i . Beena Ammanath discusses the importance of companies needing to be responsible stewards of technologies such as AI, quantum computing, virtual reality, and blockchain. Sam Altman, founder and CEO of OpenAI, has called for laws to mitigate the risk of increasingly powerful -artificial intelligence (AI) - but only after ChatGPT was made available to the world. [Extracted from the article]

This paper argues that the concept of primal wonder in P4C, proposed by Thomas E. Jackson, can be seen as a "sprout" or seed of intellectual virtue. My understanding of his insight is inspired by Mengzi's view of moral cultivation and Aristotle's eudaimonist account of virtue ethics. According to Mengzi, all humans possess four innate sprouts of virtue, and the aim of moral education is to nurture these moral sprouts so that they can grow up into fully ripened virtues. In terms of P4C, Jackson contends that all of us are born already with a special feeling of wonder which he refers to as "primal wonder". Synthesizing his statement with Mengzi's agricultural metaphor of moral sprouts, I shall take one step forward by arguing that the innate sense of wonder within every child can be seen as a sprout of virtue. Additionally, once children's primal wonder has been transformed into a virtue through implementing P4C in the classroom, this admirable character trait, I suggest, should be understood as an intellectual virtue according to Aristotelian virtue ethics. This is because the virtue of wonder can promote children's intellectual flourishing, which is fully endorsed by Aristotle's contention that the happiest kind of life is a philosophical one, and that philosophy begins in wonder. In short, if primal wonder as a sprout of intellectual virtue can lead to the highest good for human beings, then one of the main educational goals of doing philosophy with children, I suggest, is to turn their primal wonder into a virtuous habit so that they can live an examined life. [ABSTRACT FROM AUTHOR]

The study deals with bibliographical research with an emphasis on discussions about the training of professionals from the perspective of diversity from the perspective of the interfaces between health and education, as a space for the formation of human beings. The reflection permeates a critical look at the joint and intercomplementary action of Health with Education, enabling the processes of social, cultural and digital inclusion. We highlight interdisciplinary activities as a focus on minimizing marginalization in the computerized society, which also points to the training of professionals with new meanings, new social demands. Concomitantly, the research shows that the interrelation between formative, technical and professional teaching determines the priority of formative courses, taking into account ethics, scientific and intellectual rigor and a multi and interdisciplinary focus, especially in the area of education and health. [ABSTRACT FROM AUTHOR]

The main objective of this work is to examine how the industry in its different branches and artificial intelligence (AI) work based on the optimization of business resources and for this, a qualitative documentary methodology is used in the construction of the state of the art and review of several industries that express their experiences and possible scenarios, leaving as a result the intervention of this new technology in various areas of the company such as logistics, medicine, finance, services, human talent and especially in the field of security with benefits and disadvantages that this involves, taking into account the ethical and social aspects that arise in its implementation in the development of algorithms. [ABSTRACT FROM AUTHOR]

Beauvoir's existentialist ethics relates to and informs eminently contemporary accounts of feminist ethics in the Western continental feminist canon. To date only a few scholars have emphasized this connection. In this work, I show the centrality of Beauvoirian philosophy to contemporary philosophical discussions by elucidating the influence of Beauvoir's existentialist ethics on Judith Butler's feminist philosophy. While I acknowledge other possible influences, especially by French philosophers, on Butler's work, I find it important to emphasize Beauvoir's contributions as they have not received the attention they deserve. My paper shows how Beauvoir's account of agency as an ambiguous becoming reverberates in Butler's theory of gender performativity developed in her early writings. I consider Butler's theory of gender performativity to have existentialist roots based on the existentialist perception of the subject as a becoming that never coincides with itself. I also discuss how Butler takes on some basic ethical questions which Beauvoir already accentuates in her writings. I focus on three main points of intersection between the two philosophers, which are vulnerability and interconnectedness, violence and inevitability of ethical failure, and finally the ambiguity and opaqueness that come with situated ethics. [ABSTRACT FROM AUTHOR]

Current ecological threats, such as the sixth mass extinction or climate change, highlight the need to evaluate the moral implications of changing populations, both human and nonhuman. The article sketches a non-anthropocentric and multispecies sufficientarian account of population ethics. After discussing several other options for multispecies population ethics, the article proposes a two-level account of multispecies sufficientarianism, according to which the value of populations depend on two kinds of sufficientarian thresholds. First, there is a species-relativized individual-level threshold for what species-specific flourishing is for an organism. Second, there is a population-level threshold for a sufficiently viable population enough to support the species-specific flourishing of the current and future members of that population. The article concludes by discussing some of the practical implications and concerns raised by the two-level account suggested. [ABSTRACT FROM AUTHOR]

This research identifies for a high percentage of accountants, the perception of technological tools and controls generated by technology such as electronic invoicing and the automation of organizational processes as a factor that affects their correct ethical performance. The aim of the work is to show the impact of the fourth industrial revolution on the ethical behavior of the accounting professional. The work allows to solve the evidence of the existence of business pressures to a significant percentage of accountants. This situation is frequently presented in most cases by the owners of the companies and have led to actions outside the ethical principles and to generate moral conflict in the public accountant. This assessment is relevant to accounting by becoming a point of reflection on the situation facing the public accountant in his work exercise from pressure to violate his ethical principles. It allows to analyze how the fourth industrial revolution can be a positive mechanism to reduce these pressures by becoming a mechanism for controlling figures and in the transparency of financial information. A literature review is carried out on accounting ethics and the fourth industrial revolution. Following this, a survey, prepared as an instrument to evaluate the environment and perception of the Colombian public accountant thinking about the ethics and transformation that it would have with the developments of the fourth industrial revolution, is analyzed. Accounting ethics as evaluated are based on significant technological advances, which are no strangers to accounting work. Industrial transformation requires much more from these professionals if they do not want to be affected by automation. [ABSTRACT FROM AUTHOR]

The concept of natural otherness can be found throughout the environmental ethics literature. Drawing on this concept, this article pursues two aims. For one, it argues for an account of individual natural otherness as stable difference as opposed to accounts of natural otherness that put more emphasis on independence for the purpose of differentiating individual natural otherness from the concept of wildness. Secondly, this account of natural otherness is engaged to argue for a particular way of theorising the moral standing of individual nonhuman entities. While individual natural otherness in itself does not provide an account of whether an entity matters morally in itself (that is, whether it is morally considerable); it points to an account of incommensurable moral significance for all entities which are attributed moral considerability. That is an often-overlooked alternative to egalitarian or hierarchical accounts of moral significance. Individual natural otherness understood in this way in turn provides another explanatory story for why relational accounts of environmental ethics that strongly emphasise the importance of concepts such as wildness are particularly salient. [ABSTRACT FROM AUTHOR]

Compliance with the principles of ethics in accounting as a manifestation of social responsibility A manifestation of the social role of accounting is the appropriate quality of financial and non-financial statements ensuring their truthfulness and reliability. This is guaranteed by the norms and principles shaping the organization of accounting in a business unit, but above all by the persons responsible for its keeping. Accountant is recognized as a profession of public trust. The person carrying it out should have the appropriate knowledge and practical skills. It is also very important in this profession to respect the law and comply with ethical standards.The aim of the article is to show the importance of ethics in the accountant profession in the context of the social role of accounting.

The issue of ethics in financial accounting arises in the conditions under which it aims to produce an image of reality so that diverse recipients are informed, and which depend on the assessment of the participants. Their ethics play a particular part in finding the truth, however, because they are those who observe, understand, formalize, and, finally, create financial statements which should reflect the reality faithfully. As temptations are considerable, the search for truth, through formalizing a concrete economic reality, is guaranteed only by the professionalism and consciousness of those involved in the accounting of finance. Accounting practices are basic, however, for creative accounting numerous problems occur. Creating accounting does not clearly correspond to its spirit, even though it fulfils statutory requirements, accounting principles, and reporting norms. The creative accounting function for academics, regulators and investors is of great importance in developing and reporting on financial performance in business. The aim of this research is to identify the degree in which employees in accounting firms in Lebanon use creative accounting techniques. [ABSTRACT FROM AUTHOR]

In the contemporary, constantly changing business environment characterized by globalization, openness, and competitiveness, implementing different processes of new information technologies has become a competitive advantage. The field of managerial accounting is a successful example of the implementation of artificial intelligence in operations and the decision-making process based on accounting information. However, ethical issues within managerial accounting and those added through the implementation of artificial intelligence need to be addressed carefully. In this paper, the main objective is to investigate these ethical issues regarding the perception of accountants on the usefulness, efficiency, and effectiveness of implementing artificial intelligence in managerial accounting. To investigate these effects, we conducted a study based on a questionnaire among 396 accountants in Romania who use various artificial intelligence solutions in their activities in managerial accounting. The results of structural equation modeling showed that the ethical issues of autonomy, responsibility, and trust significantly influence the perceived usefulness and the performance of artificial intelligence solutions. The research concludes that artificial intelligence solutions solve many ethical issues in managerial accounting. Still, through their design and application, artificial intelligence solutions can create other ethical problems specific to managerial accounting and business ethics. Therefore, despite all the barriers and reluctance of professionals, artificial intelligence will substantially impact managerial accounting in the years to come. [ABSTRACT FROM AUTHOR]

The present research aimed at verifying researchers' perception about the guidelines recommended by Ethics Committee on accounting research in Brazil. For further detailing of the study, analyzes were split into two groups: researchers who submitted or intended to submit their research protocols to ethical analysis and those who developed their investigations without submitting their research project to ethical analysis by the Research Ethics Committee. For data analysis, descriptive statistics and Exploratory Factor Analysis were used in order to identify the formation of factors arising from the instrument used in the investigation and to rank the factors generated according to the agreement level. Results found that most researchers agree with the requirements advocated by the resolutions in force in the country and that there is a similarity between the perceptions of researchers regarding ethical requirements in research and the risks and benefits of research involving human beings. However, a significant portion of the participants perceive the Ethics Committee as a bureaucratic body. The main research implication is: the fomentation of debate on ethical issues in accounting research. [ABSTRACT FROM AUTHOR]

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Tonkens (Mind Mach, 19, 3, 421–438, 2009) has issued a seemingly impossible challenge, to articulate a comprehensive ethical framework within which artificial moral agents (AMAs) satisfy a Kantian inspired recipe—"rational" and "free"—while also satisfying perceived prerogatives of machine ethicists to facilitate the creation of AMAs that are perfectly and not merely reliably ethical. Challenges for machine ethicists have also been presented by Anthony Beavers and Wendell Wallach. Beavers pushes for the reinvention of traditional ethics to avoid "ethical nihilism" due to the reduction of morality to mechanical causation. Wallach pushes for redoubled efforts toward a comprehensive account of ethics to guide machine ethicists on the issue of artificial moral agency. Options, thus, present themselves: reinterpret traditional ethics in a way that affords a comprehensive account of moral agency inclusive of both artificial and natural agents, or give up on the possibility and "muddle through" regardless. This series of papers pursues the first option, meets Tonkens' "challenge" and pursues Wallach's ends through Beavers' proposed means, by "landscaping" traditional moral theory in resolution of a comprehensive account of moral agency. This first paper sets out the challenge and establishes the tradition that Kant had inherited from Aristotle, briefly entertains an Aristotelian AMA, fields objections, and ends with unanswered questions. The next paper in this series responds to the challenge in Kantian terms, and argues that a Kantian AMA is not only a possibility for Machine ethics research, but a necessary one. [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study examines accounting ethics' impact on financial report quality and decision-making Kabul based logistic corporations in Afghanistan. Accounting ethics is such an important aspect of the field since accounting ethics is a matter of rules and values. Accounting ethics is mainly an area of applied ethics and is part of corporate ethics and human ethics, financial reporting consistency is a mindset, not a collection of particular activities. For making a decision, a good manager needs to be practical but confident when executing it. Unfortunately, some know-how, at the right moment, to switch from realism to optimism. There for the study examines the effect of accounting ethics on financial report quality and decision making. Totally 30 valid questionnaires, which were collected through Google Form, were analyzed by SPSS 24. To examine the suggested hypotheses, correlation analysis, and linear regression analysis were employed. For examining the reliability of adopted scales, Cronbach's Alpha was used. The study results demonstrated that accounting ethics significantly positively impact financial report quality and decision-making in Kabul-based logistic corporations. This study's findings fill the gap in Afghanistan's accounting literature by empirically investigating accounting ethics' impact on financial report quality and decision-making Kabul based logistic corporations.

Purpose: The Purpose of this study was to analyse the effect of accounting which is integrity, objectivity, competence, confidentiality, and professionality behavior toward the quality of financial report. The sample selected for this study are university lectures in accounting department, accountant who work in consulting firms such as public accounting firm, audit agencies, and accounting services firm. Methodology: The purposive sampling method is used to select the research sample. The study use SPSS program to analyze data. The measurement of each variable are using primary questionnaire data measured with likert scale. Findings: The results of this study show that integrity, objectivity, competence and confidentiality have a significant effect to the quality of financial statement. Originality/Value: This article provides a new understanding of how important an accountant's ethic in producing a high quality financial report and how to enhance accountant's ethic to make sure the quality of financial report. [ABSTRACT FROM AUTHOR]

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This essay aims to delve into fundamental concepts of ethics and morality to account for shortcomings in using the principle of autonomy to endorse ethically illicit acts such as abortion. The reflection originates from the author's experience in the classroom, where she grasped a dialectical failure in teaching medical ethics: Many concepts were taught from a global ideology that results in a clinical practice based on individual convictions. These convictions are far from the ethical truth and what is philosophically demonstrable and arise from the "unethical" needs of today's world. An approach is made to what autonomy is; the essay examines whether abortion can be qualified as a moral act based on the biological reality of what a human embryo is. In brief, abortion is a practice in which the principle of autonomy cannot prevail because it does not hold a purely moral action: It is impossible to affirm that abortion is ethically licit. Today's society intends to provide legal grounds for illicit acts before reviewing the concepts that concern ethics and philosophy; part of the problem is that these contents are not adequately taught in the classroom. [ABSTRACT FROM AUTHOR]

In recent years, cases such as large enterprises showing different accounting records, accounting fraud, bad management and accounting scandals are among the issues that have attracted the attention of the public and have been focused on. The aim of this study is to determine the ethical perceptions and ethical behavior intentions of the undergraduate students of Akdeniz University Faculty of Economics and Administrative Sciences Department of Business Administration and graduate students in the Business Administration Department of Akdeniz University Social Sciences Institute within the framework of some variables such as gender, education level, and having taken an ethics course and to determine whether there is a significant difference between them. In the study, a total of three-dimensional questionnaire has been used to measure ethical perception and ethical behavior intention. As a result of the research, it has been seen that there is no significant difference between male and female students' perceptions of the importance of ethics and the importance of ethics in accounting education in terms of gender variable, while it has been concluded that male students' ethical behavior intentions are higher than female students. In addition, it has been determined that graduate students perceived ethics as more important than undergraduate students in terms of education level variable. [ABSTRACT FROM AUTHOR]

The roles of accountants in recent accounting scandals have made accounting ethics important. Many regulations, both global and local, have been made in order to prevent accounting frauds. However, the possibility of public or private sector employees not to act in accordance with accounting ethics remains a risk factor. The aim of the study is to examine the movie "Dolap Beygiri", a motion picture produced in the early eighties, within the framework of accounting ethics and fraud elements. In the study, the movie "Dolap Beygiri" is analyzed with the descriptive-interpretative analysis method, which is a qualitative method. The whole film is analyzed and the scenes that are considered to be related to accounting professional ethics are analyzed and interpreted. The study reaches three results. First, it is concluded that the film reflects the accounting profession identically with the concepts of studying, being a civil servant and saving the country. Second, it is concluded that the honesty of accountants would not be sufficient in combating accounting fraud, and accountants should monitor their employees to prevent fraud. Third, it is concluded that an accountant can always be honest. [ABSTRACT FROM AUTHOR]

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Introduction: The psychosocial and mental health-oriented variables of people are determinants for their life in society and their roles within organizations, especially educational institutions that are endowed with social complexities. Objectives: The objective of this research was to understand the meaning of work for teachers in educational institutions in the department in order to recognize elements such as the level of importance that work holds for them and the factors that either promote or hinder that centrality. Methods: This is a descriptive study with a quantitative methodology, and the sample selection was done for convenience, taking into account ethical aspects such as the handling of confidentiality for both the individuals who participated in this study and the educational institutions involved. Results: Regarding the meaning attributed to work by teachers, the results indicate that 29.6% of teachers declare themselves neutral when it comes to the statement that "the most important things in people's lives are related to work". 26.8% of teachers are neutral regarding the statement that "the primary function of work is to generate income", and 17.9% somewhat agree. 20.7% disagree to some extent. 15.6% disagree with the statement that "people's primary goals in life should be oriented toward work". 25.1% of teachers are neutral, and 17.9% somewhat agree with the statement that "the main function of work is to enable interesting contacts with other people". Only 11.7% strongly agree with the statement that "work is, in general, one of the most important things in people's lives. Conclusions: It is concluded that there is a need to implement strategies that contribute to the strengthening of the teaching profession and contribute to improving educational quality Disclosure of Interest: None Declared [ABSTRACT FROM AUTHOR]