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What ethical challenges do internal auditors (IAs) encounter in their professional role, and how do they navigate these hurdles, especially when weaving risks into their ethical judgments? Anchored in philosophical concepts distinguishing norms from values, and the notion that risk is intrinsically moral, this research delves into interviews of 33 Canadian public sector IAs across various government strata. This primary data are enriched by insights from archival documents and an ethics training session attended by 11 internal audit executives. Our analysis reveals two primary ethical challenges faced by IAs—ethical issues and dilemmas—which unfold in the various contexts we explicate in this study. To address them, IAs tend to favor axiological logic (values driven) over deontological logic (norms driven). However, in some situations, a prudential logic centered on risk becomes their touchstone. Our key takeaways are threefold: (1) a highlight of the ethical quandaries IAs grapple with; (2) evidence that prudential logic, with its merits and flaws, is used to bridge the gap that sometimes exists between professional norms and individual values; and (3) an emphasis on the weak reliance of IAs on the Institute of Internal Auditors Code of Ethics, hinting at avenues for its enhanced outreach and pedagogy. [ABSTRACT FROM AUTHOR]

The question of continuity has become a worldwide concern, drawing the attention of every government. Economic performance is no longer the only factor used to determine organizational success. Supremacy and competitiveness demand attention to environmental and social activities. The function of accountants has also evolved. Reporting, managing the creation, and maintenance of assessment reports is solely the responsibility of the shareholders. This study aims to examine the continuity of accounting evolution. This study employed a scoping review as its methodology. Research data on sustainable accounting was gathered from various national and international academic papers. The findings indicate that accountants are essential for long-term economic prosperity. Accountants should be able to provide sustainability reports on a level with financial statements. They should be able to assess the quality level of the sustainability report. According to the findings of this study, an accountant is necessary for a healthy economy. The accountants’ capacity to prepare should be able to assess the quality of the report’s continuity. Apart from this, accountants play an important role in setting effective standards for report continuity. [ABSTRACT FROM AUTHOR]

Political philosophers rarely take on the topic of political corruption, despite the fact that corruption is so costly to human wellbeing, and so clearly separates well-governed from poorly governed polities. Ceva and Ferretti's book is the most complete attempt to remedy this deficit to date. Their key contribution is to conceptualize institutions in such a way that the offices they define link clearly to public ethics. Officeholders are accountable for their power mandate, not just within a hierarchy, but ethically, because their duties serve the public purposes that justify the institution. This said, their approach works best for impartial institutions in which the public duties of offices are clear and actionable, such as professional bureaucracies. We also need an ethically driven conception of political corruption for political institutions that contain and channel political partiality, especially democratic institutions within which the ethical purposes of public legislation are argued, deliberated, and voted. Extending a public ethics account of political corruption to democratic institutions can and should be a next step in this important project. [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]

We realize that accounting information is very important for MSMEs today in the era of digitalization, where this research aims to obtain empirical evidence of variables that can influence it. The total research population was 50 MSMEs in the city of Cirebon and the sample was 40 MSMEs because of the population of 50 MSMEs that had used computerization, there were 40 MSMEs. The purposive sampling method was chosen to determine the sampling technique. The data analysis technique uses Moderated Analysis Regression (MRA). The conclusion that can be shown is as follows: the use of accounting information can be influenced by accounting knowledge or accounting training. The owner's education does not affect the use of accounting information. The use of accounting information can also be influenced by business size/scale of business. Environmental uncertainty can strengthen the influence of accounting knowledge on the use of accounting information. Environmental uncertainty cannot strengthen the effect of accounting training. The results of this research can be used as a reference for MSMEs to be motivated to use accounting information to improve MSME performance. [ABSTRACT FROM AUTHOR]

We examine the staggered adoption of additional educational requirements ("150‐hour rule") for Certified Public Accountants ("CPAs") to understand the effects of occupational licensing on minority participation in professional labor markets. The 150‐hour rule increased the educational requirement for CPAs from 120 to 150 credit hours, effectively adding a fifth year of study. We find a 13% greater entry decline following the requirement's enactment for minority than nonminority CPA candidates. Our analyses of parental income and financial aid availability point to a socioeconomic status channel explaining the differential entry declines. Studying exam passing patterns, professional misconduct, and job postings we find a deterioration, or at best, no change in CPA quality following enactment. [ABSTRACT FROM AUTHOR]

Effective instruction produces growth in knowledge or movement of perceptions in a desirable direction. Ethics education is emphasized in accounting curricula, but measuring growth or movement is a challenge. The ARBC instrument measures student perceptions of ethical conduct using real-world vignettes. ARBC compared students in Auditing and MAcc classes to students in introductory Finance and Accounting Principles classes, benchmarked against experienced businesspeople and a reference group representing society. Perceptions of Auditing and MAcc students were far more similar to the business panel than the perceptions of the Finance and Principles students, with overall movement in desirable directions. [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.

This research delves into the challenging paradox facing university faculty: they are often hired with minimal formal teacher training yet must exhibit teaching effectiveness when seeking promotion or tenure. This issue becomes particularly salient for educators with non-traditional, professional backgrounds who must demonstrate pedagogical competence despite lacking conventional academic training. This study examines teaching dossier guidelines employed by prominent universities that hire permanent teaching-focused business faculty who may have diverse, non-traditional backgrounds. For example, a Chartered Professional Accountant who trained in a public accounting firm and worked as a Chief Financial Officer of a public energy company or a sales executive who led the business development department of a large company likely do not possess the same academic training of a doctorate degree like other academics; however, such professional faculty may possess relevant experience and skills to teach accounting or marketing, respectively, to post-secondary students effectively. Our analysis identifies recurring recommendations for faculty to incorporate into their teaching dossiers, encompassing elements such as summaries of teaching responsibilities, documentation of course development or modification, creation of instructional materials, ongoing pedagogical improvement endeavors, outstanding teaching materials, articulation of teaching philosophies, and evidence of collegial collaboration and support. Our findings reveal a disconnect in understanding and recognizing the significance of teaching and teaching dossiers. In light of these observations, this paper outlines the limitations inherent in the current system. It suggests promising avenues for future research within this domain. We aim to foster a more equitable and supportive environment for all faculty members engaged in the complex task of academic teaching. [ABSTRACT FROM AUTHOR]

Numerous financial scandals worldwide have tarnished the public accounting profession. Individuals involved even hailed from reputable public accounting firms. This prompts community inquiries into the performance of the profession. We formulate a research framework to enhance public trust or credibility in the public accounting profession. This article aims to conceptually explore matters that can affect the credibility of public accountants. This article leverages various existing concepts, theories, and research to construct a research framework. Based on this framework, we estimate that professional ethics, audit judgment, and locus of control can affect the credibility of public accountants. We realize the importance of public accountant in carrying out their duties to be (1) adhering to professional ethics, (2) delivering dependable audit judgments, and (3) maintaining a strong locus of control for optimal performance. Researchers can use this framework as a reference in developing studies related to the credibility of public accountants. [ABSTRACT FROM AUTHOR]

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]

Is ethics about anything? Cora Diamond has famously argued that ethics lacks a subject matter by providing a variety of examples of ethical discourse, which, she claims, are ethically significant without being about anything ethical. They do not have a moral subject matter, but are nonetheless instances of moral thinking. This raises the question what it means for a piece of discourse to be moral. What does Diamond mean by the concept of ethics? Diamond never gives this question a direct answer, which is a cause for concern, among other things because there is reason to worry that any workable account of the concept of ethics will lead back to the idea that ethics has a subject matter. I explain how this worry can be averted by construing the concept of ethics as a family resemblance concept. [ABSTRACT FROM AUTHOR]

Accounting education within organizations is essential for proper management of the accounting systems that they manage, accounting is important because it is considered an essential tool for companies in continuous growth. The objective of this research is based on analyzing the teaching of accounting systems in private companies that apply social responsibility. The methodology in this research is based on a documentary-type bibliographic design through a systematic review of scientific articles indexed in databases with verifiable rigor. In conclusion, it is mentioned that the relevance of teaching not only in institutions but also at the business level is essential to have trained and knowledgeable people in the work groups of each aspect related to the activities of the organizations. Nowadays CSR is part of most companies regardless of their size, and therefore the proper management of the information related to it is necessary and even more so the accounting information that is managed by systems that require training and extensive knowledge of each of the aspects covered by these software making life simpler within the organization. [ABSTRACT FROM AUTHOR]

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.)

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.)

Purpose: This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code. Design/methodology/approach: This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions. Findings: This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code. Research limitations/implications: Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants. Originality/value: This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms. [ABSTRACT FROM AUTHOR]

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.)

Heim responds to the five articles by anthropologists concerned with contemporary Buddhist practices and ideologies of emotions, arguing that a history of emotions approach that attends to the centrality of emotions and their evaluations can be important for ethics. She submits that while sometimes studies of moral psychology in Buddhist ethics have focused on individuals, these articles suggest how emotions can have a very public and collective impact on social, economic, and political life. She is also interested in how these anthropological studies of contemporary Buddhist communities trouble textual accounts of Buddhist ethics on central questions of giving, karma, merit, and compassion. [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]

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 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]

The article explores the principle of public faith in land registers and its application in different legal systems. It discusses various models of land registers, including the deeds recordation model, the Anglo-Australian model, the Central European Grundbuch model, and the transcription model. The principle aims to protect third parties acting in good faith, but its scope and limitations vary across jurisdictions. The article also examines the relationship between the principle of public faith and the principle of nemo plus iuris ad alium transfere potest quam ipse habet. It concludes that while the principle enhances trade security, it is not absolute and certain conditions must be met for its application. [Extracted from the article]

Purpose: The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants' ethical standards and discusses Islamic work ethics to solve related problems. Design/methodology/approach: This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021. Findings: The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants. Research limitations/implications: It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment. Originality/value: The initial research focused on the relationship between Islamic work ethics in behavioral accounting. [ABSTRACT FROM AUTHOR]

In 1856, the State of Ohio began an enumeration of its population to count and identify people with disabilities. This paper examines the ethical role of the accounting profession in this project, which supported the transatlantic eugenics movement and its genocidal attempts to eliminate disabled persons from the population. We use a theoretical approach based on Levinas who argued that the self is generated through engagement with the Other, and that this engagement presupposes a responsibility to and for the Other. We show that successive waves of legislation relied on State and County auditors along with Township clerks and assessors to conduct the mechanics of the enumeration of the population, which focused on the identification, categorization, and counting of the disabled people of the State. We argue that the accounting-based technologies of enumeration and reporting objectify the enumerated persons and deny the auditor's pre-existing ethical obligation to this new Other. We show how the financial expertise and structures of the State were engaged in the execution of this mandate, which remained in place for over a century and supported a program of institutionalization. We consider the ramifications of this for our understanding of the ethical role of public sector accounting in the United States over this period, which has been under-explored. [ABSTRACT FROM AUTHOR]

While both the academic literature and practice suggest that the use of accounting information is often not neutral, the factors behind a manipulative use of accounting information are under-researched—especially in the public sector context. This article is intended to stimulate the debate about ethical questions related to accounting information manipulation that are often neglected. The authors aim to increase awareness among politicians and public managers about the disputability, or even inappropriateness, of the accounting information they receive. This article explores ethical issues of accounting information manipulation (AIM) in the political arena. After conceptualizing AIM, including its drivers, techniques, contextualities and impacts, the authors discuss underlying tensions between various types of values that emerge as a trigger for applying AIM. In that respect a distinction is made between values at the societal, organizational and individual level, such as, respectively, sustainability, transparency and honesty, and additionally between private values related to personal gain and public values. [ABSTRACT FROM AUTHOR]

Kinesiology is a discipline that relies on colonial, scientific understandings of health and the moving body. In addition, ethics courses in Kinesiology predominantly draw from Eurocentric philosophies and legal paradigms. In this article, however, the authors propose a new model of ethics that adds a greater emphasis on decolonial praxis. This process of decolonizing Kinesiology ethics requires accounting for colonial legacies in curricula and acknowledging the power relations sustained by White, patriarchal, ableist, capitalist systems. Therefore, the proposed Decolonizing Kinesiology Ethics Model (DKEM) offers six heuristics to improve ethical work in a wide range of health and sport-related careers. They are: (a) social justice; (b) practitioner vulnerability; and (c) relationships in a social-political-historical context, alongside traditional ethical principles of (d) autonomy; (e) beneficence; and (f) non-maleficence. [ABSTRACT FROM AUTHOR]

Copyright of Riwayat: Educational Journal of History & Humanities is the property of Riwayat: Educational Journal of History & Humanities 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: This paper aims to review the literature on the use of the notion of performativity and its related concepts in accounting research. The literature uses the term performativity in almost diametrically different ways, yet most papers assume that the meaning of the term is self-evident. We build on recent reviews of the notion of performativity and explicate the implicit tensions in the accounting literature, discovering a need to clarify how the accounting literature has explored the processes – how accounting becomes performative – and effects – what is performed – of accounting performativity. The paper develops suggestions for future theoretical and empirical research. Design/methodology/approach: The authors have searched in six leading accounting journals (Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Management Accounting Research, Critical Perspectives on Accounting and Qualitative Research in Accounting and Management) for the terms "performativity" and/or "performative" and/or "performable". This yielded 289 results from which we distilled a core sample of 92 papers which substantially draw on the concept and explicate their use of the term. Findings: The authors find that the accounting literature has paid almost equal attention to the conforming and amplifying effects of performativity but has mostly explored how conditions of performativity are built. Less attention has been paid to how accounting generates multiple worlds and how differences in these worlds are coordinated by accounting. Building institutions and searching for accounting incompleteness have been developed as the two main processes where accounting is made performative. Research limitations/implications: The paper develops avenues for future research, highlighting the potential for a deeper understanding of how the notion of performativity can be used. We do not advocate homogenizing the literature, instead exploring its fruitful tensions to discover a renewed interest in how accounting is constitutive of existing and/or new worlds. We illustrate this potential by reflecting on the debates about accounting incompleteness and the boundaries of accounting. The authors also suggest the potentials for concepts of performativity in studying emerging phenomena such as big data and sustainability and revisiting the ethics of using accounting as a social and organizational practice. Originality/value: The literature review explicates differences in the use of the term performativity, which usually remain implicit in the literature. The study develops a framework that attends to both the processes – problematizing the conditions for performativity or not – and effects – conforming and amplifying – of performativity accounting studies have drawn upon, which clarifies how the accounting literature has mobilized the notion of performativity and the contributions the accounting literature has added. Further, the authors extend Vosselman's (2022) review both in scope and nuance. [ABSTRACT FROM AUTHOR]

This study explores the extent to which a unique and disruptive experience (a field trip to a prison) combined with reflective writing resulted in transformative learning by students enrolled in an accounting ethics course. Students were provided with clearly defined steps ('prompts') designed to encourage them to think logically and to reflect upon their experience, with student narratives collected before, and following the field trip. Analysis of these narratives reveals evidence of transformative learning in that students articulated not just the content of learning but changes in their perspectives of accounting practice, white-collar offenders and what it should mean to be a professional accountant. [ABSTRACT FROM AUTHOR]

This study develops a framework for describing the components and variations of pedagogic content beliefs (PCBs) held by accounting teachers in vocational schools in Shanghai. Semistructured interviews were held with 17 in-service teachers from four vocational schools in Shanghai. The findings show that the PCBs of accounting teachers are a complex that contains five components: maximizing students' learning opportunities in accounting, accounting content organization, epistemic conviction about accounting knowledge, accounting learning purposes, and causes of students' learning difficulties in accounting. Although teachers' responses show that the average endorsement of constructivist beliefs was stronger than that of traditional beliefs, it has been proven that the reform-oriented ideas are not transmitted equally in each component of teachers' PCBs. The variations of beliefs between individual teachers are inspected in relation to their teaching experience. By reflecting on the findings in relation to international empirical research on teachers' beliefs, we suggest that it is important to understand the variation in teacher beliefs and recognize the specific needs of teachers at different stages. [ABSTRACT FROM AUTHOR]

During the Covid-19 pandemic, lecturing activities were carried out online so there was a lack of social interaction among and between students and lecturers. Students becoming more independent in learning and faced separation situations. This could result in decreasing social sensitivity of students in solving accounting cases, especially in auditing scenarios which could help to sharpen idealism and relativism as well as ethical sensitivity. The study aims to analyze the ethical orientation effect on accounting students' ethical sensitivity post-pandemic Covid-19 period (Empirical Study at Universitas Dian Nusantara), the research also uses gender as a moderation. This research is important as an evaluation in the new normal and future periods to increase accounting students sensitivity, especially when solving auditing scenario cases. This type of research is quantitative using the causality method. A total of 254 accounting students were included, of which the number of samples were 155 respondents. Questionnaire-style research instruments using Likert scales and the use of Google Surveys to distribute questionnaires and data analysis using structural equation models using the Lisrel software tool. This research should be conducted to test a model that examines ethically oriented causal models regarding ethics and gender sensitivity as moderators of accounting students. This research is expected to inform governments, professional institutions, and educational institutions to incorporate accounting ethics into their curriculum and to produce graduates who are sensitive to accounting practices, and who do not deviate from accounting ethics. [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]

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]

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]

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]

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]

Much work in care ethics and disability studies is concerned with the flourishing of human animals as an independent species. As a result, it focuses on how the built environments and the social structures that produce them restrict and exclude us. This paper addresses this problem and provides tentative first steps towards sketching an account of ethics that is structured around the interdependent nature of human and more than human life. I argue that our embodied existence places us in a shared condition of vulnerability with all forms of life on earth. This allows us to conceive of caring as an essential condition of the sustainability and well-being of social and ecological life systems. To this end, I discuss the notion of anthropocentrism – and the attendant notion of Anthropocene – and argue that the conception of human animality that underwrites it posits a disembodied and homogenous 'anthropos' that is equally responsible for and equally affected by unsustainable social systems. Further, I examine the debate that opposes realist and constructivist accounts of nature, and I argue that it is inadequate to look at nature through the lenses of the predatory social systems that are responsible for ecological injustices in the first place. [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]

The impact of social media technologies (SMTs) on digital wellbeing has become an increasingly important puzzle for ethicists of technology. In this article, we explain why individualised theories of digital wellbeing (DWB) can only solve part of this puzzle. While an individualised conception of DWB is useful for understanding online self‐regulation, we contend that we must seek greater understanding of how SMTs connect us. To build an account of this, we locate the conceptual resources for our account in Confucian ethics. In contrast to individualised conceptions of human flourishing that are found in the Western tradition, Confucian thinkers strongly emphasise that individuals cannot flourish alone, but need wider social structures (partner, family, society, nation). Not only do strands of Confucian ethics explain how individuals are defined by the roles they take up in relationships, but this perspective also makes practical suggestions for how these roles can be cultivated. We conclude our article by identifying the Confucian notions that seem to have most promise for the future design of SMTs. [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 study aims to interpret the awareness of the role of Educator Accountants in the accounting learning process and relate the meaning of this awareness to the theory of Light Triad and Dark Triad personalities. The subjects of this study are accounting lecturers (informants) who meet certain criteria. The research method uses an interpretive phenomenology approach which begins with an interview (noema), then conducts an epoche, namely an in-depth interview with informants and triangulation with students and observation (noesis). The noesis in the form of the theme of consciousness is further associated with the theory of Light Triad and Dark Triad personalities. The results of the study concluded that Educator Accountants who teach Exemplary tend to have Dark Triad Narcissism personalities, Educator Accountants who teach Discipline tend to have Dark Triad Psychopath personalities, who teach Morals and Ethics tend to have Light Triad Faith in Humanity personalities, who provide Comfort tend to have Light Triad Faith personalities this Humanity, who teach Independence tend to have Dark Triad Psychopathic personalities, and those who turn on Emotional Intelligence tend to have the personality of Faith's Light Triad of Humanity. If analyzed as a whole, Educator Accountants at this Institution tend to have a Light Triad personality more dominant than the Dark Triad. The results of the research are expected to provide benefits to enrich the repertoire of Behavioral Accounting science and be useful for Educator Accountants to always evaluate themselves because the attitude and nature of an Accountant are a reflection of one them as an Educator Accountant. [ABSTRACT FROM AUTHOR]

Research has shown that delayed gratification among college students has a positive impact on a variety of outcomes such as adjustment to college, academic success and quality of life. This study links college students' delayed gratification with ethical perception. A survey was developed and administered to a sample of 370 business students in a large U.S. University. Ethical perception was measured using three different scenarios: business ethics, personal ethics and accounting earnings management. The results showed that business students who scored high on delayed gratification had higher ethical awareness of appropriate ethical behavior in all scenarios compared to those with lower delayed gratification. The study adds to the literature by showing that delayed gratification is an important variable in the general and business ethics literature. [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]

Relevant and reliable financial statements are information characteristics that are important for stakeholders in making decisions. The public accounting profession is a profession of public trust. In order to support his professionalism as a public accountant, in carrying out his audit duties, the auditor should be guided by the Professional Standards of Public Accountants (SPAP) set by the Indonesian Institute of Accountants (IAI). The motivation of researchers to conduct this research is because audit quality is currently very important for companies and shareholders. After all, many of the audits carried out by Public Accounting Firms do not carry out audit procedures and do not carry out the auditor's ethics that should be in conducting audits so that users of financial statements do not trust them. This study uses quantitative data with survey research. The results show that Time Budget Pressure has an effect on Audit Quality with Auditor Ethics as a moderating variable, while Audit Risk has no effect on audit quality with Auditor Ethics as a moderating variable. [ABSTRACT FROM AUTHOR]

Accounting professionals play an important role in the generation and auditing of financial statements and, given their understanding of business processes, may be relied upon in the development of organizations' ethical infrastructures (i.e., the formal aspects of an organization's ethical environment that are explicitly under the control of the organization). Thus, understanding and improving the work environments of accounting professionals is crucial to improving organizational ethical culture and reducing fraud. In this study, we extend prior research that documents the prevalence of ethical infrastructure programs by assessing how accounting professionals, a key employee group, perceive their organizations' ethical infrastructures. In addition, we examine whether perceptions of the effectiveness of the ethical infrastructure and professional autonomy influence accountants' ethical judgments. Based on the responses of 378 CPAs in the United States, we find the perceived state of the ethical infrastructure across accounting work environments—both public accounting firms and other organization types—is relatively strong. However, of the five ethical infrastructure components we examine (i.e., ethics code, ethics training, ethics-based punishments and incentives, ethics reporting system, and ethics review system), only 35% of respondents indicate that their organizations have more than three of these components. Importantly, we find that perceived ethical infrastructure effectiveness and professional autonomy influence both perceptions of the ethical culture and the ethical judgments of accounting professionals. We also contribute to practice by highlighting opportunities for improvement in ethics training formats, ethics-based incentives, and ethics review systems. [ABSTRACT FROM AUTHOR]

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]