Professionals, it is said, have no use for simple lists of virtues and vices. The complexities and constraints of professional roles create peculiar moral demands on the people who occupy them, and traits that are vices in ordinary life are praised as virtues in the context of professional roles. Should this disturb us, or is it naive to presume that things should be otherwise? Taking medical and legal practice as key examples, Justin Oakley and Dean Cocking develop a (...) rigorous articulation and defence of virtue ethics, contrasting it with other types of character-based ethical theories and showing that it offers a promising new approach to the ethics of professional roles. They provide insights into the central notions of professional detachment, professional integrity, and moral character in professional life, and demonstrate how a virtue-based approach can help us better understand what ethical professional-client relationships would be like. (shrink)

Doernberg and Truog (2023) provide an insightful analysis of the role of medical professionals in what they call spheres of morality. While their framework is useful for inquiring into the moral de...

Are professional roles bound by the norms of ordinary morality? This article begins with a discussion of two existing models that give contrary answers to this question; the practice model detaches professional ethics from ordinary morality, while the translation model denies any real divergence. It is argued that neither model can give a satisfying account of how professional roles ground distinct claims that are morally authoritative. The promise model is articulated and defended, wherein the obligations of (...) class='Hi'>professional roles are grounded in an act of self-binding by the profession; the public is the promisee, and thereby entitled to make role-dependent claims. This model retains a connection to ordinary morality, but does not reduce role authority to individual conscience. Legitimate promises bind the role holder even in the face of moral disagreement. (shrink)

Mrs. J. is a 76-year-old woman who had been in good health. When she was brought to the hospital 10 days after being involved in an automobile accident, she was found to have severe brain injury and, despite vigorous treatment, has neverregained consciousness. The consulting neurologist feels that she has no chance to recover completely and the “best case scenario” is that she may regain some consciousness without ever being able to take care of herself or probably without ever being (...) able to interact with her environment in a meaningful fashion. She and her husband have been very close and had just celebrated their 50th wedding anniversary when the accident occurred. After long deliberation, her husband states that his wife had often said that “she would never want to live like this” and that she had always had a fear of being a burden to anyone. He wants active treatment stopped and asks that she only be kept comfortable and allowed to die. Their daughter agrees with this decision, although their son who lives in a distant state, feels that all treatment should continue and that she “certainly wouldn’t be a burden.” Among other considerations brought up by the husband is the fact that there are no financial arrangements to take care of long-term care in a nursing home. (shrink)

The study used a thematic analysis to examine student and faculty responses to two qualitative questions focused on their perceptions of the consequence of incivility and solutions that would embed civility expectations as a key element to professional role socialization in higher education. Participants included students and faculty across multiple academic programs and respondent subgroups at a regional university in the southern United States. A new adapted conceptual model using Clark’s in _Nursing Education Perspectives_, _28_(2), 93–97 ( 2007, revised (...) 2020) Conceptual Model for Fostering Civility in Nursing Education and Daniel Goleman’s in _Emotional intelligence: Why it can matter more than IQ_. Bantam Books ( 1995 ) Emotional Intelligence domains was used as the framework for this study to give meaning and context to its findings. For this group of respondents, the study found that seventy percent of faculty and students agree that incivility has the largest impact on the emotional intelligence domain of self-management, which includes negative emotional outcomes, loss of respect, negative professional and student outcomes, poor academic outcomes, attrition, and less success. Leadership in higher education will strengthen their institutions by using a relational approach centered on communication skill-building to ensure that faculty have been socialized to the importance of civil professional behavior and that stakeholders collectively explore and agree on the meaning and organizational integration of civility. (shrink)

I heartily agree with Sam Doernberg and Robert Troug’s claims that there are important differences between “general morality” and medical ethics, and that in some instances they issue contradictory...

Flores and Johnson (Ethics 93 No. 3 (1983) pp. 537, 545.) offer a solution to the problem of individual and collective responsibility which obscures the fundamental requirement for responsibility ascriptions, namely, moral agency. Close attention to matters of individual and collective agency provides a simple yet defensible criterion for establishing when an individual is and isn't responsible for the untoward consequences of a collective act.

In this paper I consider the routine moral burden of occupying a professional role and having to negotiate tensions between the normative expectations attached to that role and one's own personal moral compass. Using an example to introduce this central issue I then seek to explore it through a discussion of the tensions between, and spaces between, ‘identifying’ with one's role and ‘separating’ oneself from one's role. I suggest that ethical integrity at work is revealed through the successful negotiation (...) of these tensions, but that such negotiation depends upon the power and other resources available to individual professionals. Finally I argue that this discussion of ‘the ethics of role occupation’ has important implication for ‘the ethics of role construction’ and adds weight to concerns about the potential moral costs of managerialism. (shrink)

In this article, we focus on problem solving talk in the business meeting event. We zoom in on the processes of formulating, negotiating and ratifying an issue as a problem, and we argue that individuals negotiate their stances in relation to their perceived/projected professional roles. The processes of problem-solving are, simultaneously, processes of self/other positioning. We take an Interactional Sociolinguistic perspective and draw on audio-recorded meeting talk collected in a multinational corporate workplace. Our analysis shows that interactants draw on (...) issues of accountability, perceived/projected responsibilities and expertise in pursuit of their own interactional agenda in the problem-solving meeting. We close the article with directions for further research. (shrink)

Background: Although fair distribution of healthcare services for older patients is an important challenge, qualitative research exploring clinicians’ considerations in clinical prioritisation within this field is scarce. Objectives: To explore how clinicians understand their professional role in clinical prioritisations in healthcare services for old patients. Design: A semi-structured interview-guide was employed to interview 45 clinicians working with older patients. The interviews were analysed qualitatively using hermeneutical content analysis. Participants: 20 physicians and 25 nurses working in public hospitals and nursing (...) homes in different parts of Norway. Results and interpretations: The clinicians struggle with not being able to attend to the comprehensive needs of older patients, and being unfaithful to professional ideals and expectations. There is a tendency towards lowering the standards and narrowing the role of the clinician. This is done in order to secure the vital needs of the patient, but is at the expense of good practice and holistic role modelling. Increased specialisation, advances and increase in medical interventions, economical incentives, organisational structures, and biomedical paradigms, may all contribute to a narrowing of the clinicians’ role. Conclusion: Distributing healthcare services in a fair way is generally not described as integral to the clinicians’ role in clinical prioritisations. If considerations of justice are not included in clinicians’ role, it is likely that others will shape major parts of their roles and responsibilities in clinical prioritisations. Fair distribution of healthcare services for older patients is possible only if clinicians accept responsibility in these questions. (shrink)

This reflection addresses a very important topic for care professions, with a special look at psychotherapy. To clarify the role of subjectivity and the birth and maturation of a professional role,...

Health industries attempt to influence the public through the news media and through their relationships with expert academics and opinion leaders. This study reports journalists' perceptions of their professional roles and responsibilities regarding the relationships between industry and academia and research results. Journalists believe that responsibility for the scientific validity of their reports rests with academics and systems of peer review. However, this approach fails to account for the extent of industry-academy interactions and the flaws of peer review. Health (...) journalists' retention of a critical stance regarding industry-academia relationships will include advocacy for and adoption of mandatory reporting of these relationships. (shrink)

This paper proposes a conceptual framework for understanding the implementation process of a complex intervention concerned with professional role change. The proposed framework holds that the intervention must address three interacting systems (socio-cultural, educational and disciplinary) through which a health professional role is evolved. Each system is operationalized by four dimensions (values, methods, actors and targets). As for the implementation, the framework posits that it can be analyzed, by depicting the barriers and facilitators located within the dimensions of (...) the three interacting systems and within the intervention involved in the process through using the “menu of constructs” approach suggested by the Consolidated Framework for Implementation Research (CFIR). The implications of this framework, on theoretical research and practical levels, are reviewed. (shrink)

Veterinarians are increasingly confronted with new technologies, such as Precision Livestock Farming (PLF), which allows for automated animal monitoring on commercial farms. At the same time, we lack information on how veterinarians, as stakeholders who may play a mediating role in the public debate on livestock farming, perceive the use and the impact of such technologies. This study explores the meaning veterinarians attribute to the application of PLF in the context of public concerns related to pig production. Semi-structured interviews were (...) carried out with pig veterinarians located in the Netherlands and Germany. By using an inductive and semantic approach to reflexive thematic analysis, we developed four main themes from the interview data: (1) the advisory role of the veterinarian, which is characterized by a diverse scope, including advice on PLF, generally positive evaluations and financial dependencies; (2) the delineation of PLF technologies as supporting tools, which are seen as an addition to human animal care; (3) the relationship between veterinarian and farmer, which is context-related, ranging from taking sides with to distancing oneself from farmers; and (4) the distance between agriculture and society, in the context of which PLF has both a mitigating and reinforcing potential. The present findings indicate that veterinarians play an active role in the emerging field of PLF in livestock farming. They are aware of and reflect on competing interests of different groups in society and share positions with different stakeholders. However, the extent to which they are able to mediate between stakeholder groups in practice seems to be constrained by external factors, such as financial dependencies. (shrink)

This chapter contains sections titled: Why Ethics in the Professional Schools? Professions and the Public Good Overcoming Information Asymmetry What Are the Objectives of Professional Ethics Courses? The Application of Theory in Applied Ethics The Professional Role The Problem of Dirty Hands Techniques for Teaching Professional Ethics Evolving Educational Strategies.

This study explored several proposed relationships among professional ethical standards, corporate social responsibility, and the perceived role of ethics and social responsibility. Data were collected from 313 business managers registered with a large professional research association with a mailed self-report questionnaire. Mediated regression analysis indicated that perceptions of corporate social responsibility partially mediated the positive relationship between perceived professional ethical standards and the believed importance of ethics and social responsibility. Perceptions of corporate social responsibility also fully mediated (...) the negative relationship between perceived professional ethical standards and the subordination of ethics and social responsibility. The results suggested that professions should develop ethical standards to encourage social responsibility, since these actions are associated with enhanced employee ethical attitudes. (shrink)

The use of case-based reasoning in teaching professional ethics has come of age. The fields of medicine, engineering, and business all have incorporated ethics case studies into leading textbooks and journal articles, as well as undergraduate and graduate professional ethics courses. The most recent guidelines from the National Institutes of Health recognize case studies and face-to-face discussion as best practices to be included in training programs for the Responsible Conduct of Research. While there is a general consensus that (...) case studies play a central role in the teaching of professional ethics, there is still much to be learned regarding how professionals learn ethics using case-based reasoning. Cases take many forms, and there are a variety of ways to write them and use them in teaching. This paper reports the results of a study designed to investigate one of the issues in teaching case-based ethics: the role of one’s professional knowledge in learning methods of moral reasoning. Using a novel assessment instrument, we compared case studies written and analyzed by three groups of students whom we classified as: Experts in a research domain in bioengineering. Novices in a research domain in bioengineering. The non-research group—students using an engineering domain in which they were interested but had no in-depth knowledge. This study demonstrates that a student’s level of understanding of a professional knowledge domain plays a significant role in learning moral reasoning skills. (shrink)

In this paper, we put forward the view that emotions have a legitimate and important role in health professional ethics education. This paper draws upon our experience of running a narrative ethics education programme for ethics educators from a range of healthcare disciplines. It describes the way in which emotions may be elicited in narrative ethics teaching and considers the appropriate role of emotions in ethics education for health professionals. We argue there is a need for a pedagogical framework (...) to productively incorporate the role of emotions in health professional ethics teaching. We suggest a theoretical basis for an ethics pedagogy that integrates health professional emotions in both the experience and the analysis of ethical practice, and identify a range of strategies to support the educator to incorporate emotion within their ethics teaching. (shrink)

This article considers the common social act of apologising in the context of professional discipline of lawyers in Australia. It is argued that other social contexts in which an apology occurs, and the meanings generated, inform its use within this legal context. It is from the social meaning that apologies can be used as a legitimate way to gain insights into a person's ethical state of mind in disciplinary hearings. However, there are a range of difficulties, both practical and (...) theoretical, posed in importing a social symbol into a legal context. The article considers issues concerning the process of discipline, the dangers of the act becoming purely instrumental and interpretive difficulties. Finally, the nature of the entry controls applying to lawyers - the 'character test' - is itself contestable. The article argues that, despite this constraint, apologies provide a useful evidential tool to gauge a lawyer's ethical awareness without relying on assumptions about fixed personality traits. Finally, the article argues for a greater emphasis on alternative sanctioning options, such as those which require the lawyer to demonstrate his or her remorse or fulfil a promise over time. It then turns to the question of whether an (ordered) apology should be one of the available sanctions. (shrink)

This paper investigates the regulation of ethical behavior of professionals. Ethical perceptions of South African professionals operating in the business community (specifically accountants, lawyers and engineers) concerning their need for and awareness of professional codes, and the frequency and acceptability of peer contravention of such codes were sought. The existence of conflict between corporate codes and professional codes was also investigated. Results, based on 217 replies, indicated that the professionals believe that codes are necessary and are relatively aware (...) of the contents of such codes. Despite these ethical tendencies, respondents (particularly lawyers) believe that their peers contravene their professional codes relatively often. No significant differences in ethical tendencies between professionals consulting to and those working in business were found. Many respondents were regulated by more than one code of ethics, but few experienced conflict between such codes. In the events of conflict occurring professionals chose to adhere to their professional code above others. (shrink)

The same person can make different moral judgments about the same activity in their professional role and in their personal life. For example, people may follow a different moral code when making purchases at work compared with in their private lives. This potential difference has largely remained unexamined. This study explores differences in felt moral responsibility in workplace and private purchasing settings, regarding the impacts of purchasing decisions on supply chain workers, and explores the influence of personal values and (...) ethical work climate. The case of a high-profile university in the United Kingdom is studied, which has made strong commitments to socially responsible public procurement. Based on a survey of 318 university staff who make purchases at work, stronger moral values related to harm/care are associated with higher felt responsibility in personal purchasing than in workplace purchasing, whereas less strong harm/care values are associated with higher felt responsibility in workplace purchasing than personal purchasing. In relation to ethical work climate, detailed awareness of organizational ethical procurement commitments is found to be associated with higher felt responsibility in workplace purchasing and is also found to increase the discrepancy between workplace and personal felt responsibility, increasing felt responsibility in the workplace but not in personal purchasing. These findings demonstrate the influence of individual and contextual factors on felt responsibility across different roles. Recommendations are made for further empirical research on felt responsibility across roles and additional internal communication on social responsibility for devolved public procurement contexts. (shrink)

We live in times of 'apology mania', says Lee Taft, or at least 'national conversation' about the role and meaning of apologies. Roy Brooks talks of an 'age of apology'. Some 10 years after these pronouncements, little has changed. Apologies are ubiquitous and debated in the public and political domain. And they continue to be used and imported into legal jurisdictions. For instance, legislation removes civil liability for saying 'sorry' in certain contexts and may reward apologies in mitigation of sentence.

The notion of role morality suggests individuals may adopt a different morality depending on the roles they undertake. Investigating role morality is important, since the mentality of role morality may allow agents to believe they can abdicate moral responsibility when acting in a role. This is particularly significant in the literature dealing with professional morality where professionals, because of their special status, may find themselves at odds with their best moral judgments. Here I tell four stories and draw out (...) some distinctions. I conclude that role morality is a genuine and useful distinction. However, I suggest that the purported distinction between role morality and professional morality is over‐determined. Therefore, alleged conflicts between the demands of role and profession (such as the different pressures on Pinto designers as employees and as engineers) are not conflicts between different kinds of demands, but rather conflicts arising from divergent roles that most workers will encounter regularly. Another analytical perspective is to look at moral choices at work in terms of power and the ability to bring about change. Finally, I draw the implication that we should stress moral awareness at a fairly abstract level for all employees and reinforce the moral primacy of individual choice. (shrink)

In discussions of professional standards and ethical values it is reasonable to consider who will develop the codes of conduct and guidelines for behavior that will reflect the standards and values of the community. Also worthy of consideration is whether the standards or guidelines are enforceable, and how and to what extent they will be enforced. The development of guidelines or professional codes of conduct is a responsibility that has been adopted by many professional societies. Useful to (...) this discussion is an examination of the rationale behind the development of ethical codes by professional societies. The Ethics in Science Committee of the Council of Scientific Society Presidents (CSSP) has examined the codes of some of its member societies and some observations regarding them are pertinent. The nature and uses of ethical statements, codes and guidelines developed by professional societies are multiple and diverse. Their enforcement raises both practical and ethical concerns. (shrink)

Objectives: To analyse legislation and medical professional positions concerning the doctor’s role in assisted dying in western Europe, and to discuss their implications for doctors.Method: This paper is based on country-specific reports by experts from European countries where assisted dying is legalised , or openly practiced , or where it is illegal .Results: Laws on assisted dying in The Netherlands and Belgium are restricted to doctors. In principle, assisted suicide is not illegal in either Germany or Switzerland, but a (...) doctor’s participation in Germany would violate the code of professional medical conduct and might contravene of a doctor’s legal duty to save life. The Assisted Dying for the Terminally Ill Bill proposed in the UK in 2005 focused on doctors, whereas the Proposal on Assisted Dying of the Norwegian Penal Code Commission minority in 2002 did not.Professional medical organisations in all these countries except The Netherlands maintain the position that medical assistance in dying conflicts with the basic role of doctors. However, in Belgium and Switzerland, and for a time in the UK, these organisations dropped their opposition to new legislation. Today, they regard the issue as primarily a matter for society and politics. This “neutral” stance differs from the official position of the Royal Dutch Medical Association which has played a key role in developing the Dutch practice of euthanasia as a “medical end-of-life decision” since the 1970s.Conclusion: A society moving towards an open approach to assisted dying should carefully identify tasks to assign exclusively to medical doctors, and distinguish those possibly better performed by other professions. (shrink)

Background: The COVID-19 pandemic has produced high stress in nurses, affecting their professional quality of life. Different variables affect psychological stress response and professional quality of life. In this context, the role of professional values represents an interesting object of research. Objectives: To analyze the relationship between professional values, perceived stress, and professional quality of life among nurses during the COVID-19 crisis. Research design, participants, and research context: Descriptive cross-sectional study. Participants were 439 registered nurses (...) from the public health system. Perceived stress, professional quality of life, and professional values were evaluated by using measuring instruments adapted and validated in the geographic context of research. Data were collected online in December 2020 during the second wave of the COVID-19 pandemic in Spain. Ethical considerations: This study was approved by the Ethics Committee on Clinical Research of the Principality of Asturias. Findings: Within professional values, ethics obtained higher scores showing the primacy of ethical values among nurses. Moderate correlations between ethics, mastery, expertise, and compassion satisfaction were found. Frontline nurses informed high perceived stress. The correlations between professional values and compassion satisfaction were higher in non-frontline nurses. A moderate negative correlation between perceived stress and compassion satisfaction was found in both groups, which implies that the higher the stress, the lower the satisfaction in the helping relationship. Conclusion: Professional values positively influence compassion satisfaction during the COVID-19 pandemic. Compassion satisfaction presents a negative correlation with fatigue compassion and burnout in frontline and non-frontline nurses. Given the functionality of values both to guide clinical practice professionally and ethically, and prevent dissatisfaction with one’s professional quality of life by reinforcing compassion satisfaction, it is necessary to reinforce them with an intensive and cross-sectional learning during the university training. (shrink)

Several studies describe intersectoral collaboration in Western healthcare as hampered by lack of coordination of care and treatment and incoherent patient pathways. We performed an ethnographic study following elderly patients from admission to an emergency unit (EMU) to discharge and further treatment and care at other facilities in the healthcare system. The aim was to explore how health professionals work together across sectors in the Danish healthcare system and how they create patient pathways for elderly patients (+65) with multiple chronic (...) illnesses. Intersectoral collaboration was identified as distant relations between large numbers of health professionals, where communication was conveyed by electronic health record (EHR) formats which promoted information delivery that focused on patients’ immediate symptoms. Other significant ‘mediators’ of communication were the telephone that seemed to resemble face‐to‐face communication and the patient who delivered information from one professional to another. We suggest that the communication among professionals at various facilities interacts with the format and functionalities of the EHRs, which typically fall short in delivery of information across sectors, because the often complex needs of patients with multimorbidity do not fit in with the available functionalities of the EHR. (shrink)

Since the 1990s, the essential function of teacher trainers in academic courses has gradually attained more attention from scholars. Also, the teacher trainers’ professional development has acquired worldwide attraction following the concept that teacher trainers are deeply liable for educator education quality. The present mini-review of literature indicates that while teacher trainers have several complicated functions, they obtain the least preparation or opportunities for professional development to perform such functions. Consequently, they require getting the related knowledge and skills (...) after accepting the role of teacher trainers. Besides numerous aspects affecting teacher trainers’ professional development, teaching skills, and knowledge have important functions that are at the center of attention in this mini-review of literature. In brief, several implications are presented for the instructional addressees. (shrink)

The adversary professions--law, business, and government, among others--typically claim a moral permission to violate persons in ways that, if not for the professional role, would be morally wrong. Lawyers advance bad ends and deceive, business managers exploit and despoil, public officials enforce unjust laws, and doctors keep confidences that, if disclosed, would prevent harm. Ethics for Adversaries is a philosophical inquiry into arguments that are offered to defend seemingly wrongful actions performed by those who occupy what Montaigne called "necessary (...) offices."Applbaum begins by examining the career of Charles-Henri Sanson, who is appointed executioner of Paris by Louis XVI and serves the punitive needs of the ancien régime for decades. Come the French Revolution, the King's Executioner becomes the king's executioner, and he ministers with professional detachment to each defeated political faction throughout the Terror and its aftermath. By exploring one extraordinary role and the arguments that can be offered in its defense, Applbaum raises unsettling doubts about arguments in defense of less sanguinary professions and their practices.To justify harmful acts, adversaries appeal to arguments about the rules of the game, fair play, consent, the social construction of actions and actors, good outcomes in equilibrium, and the legitimate authority of institutions. Applbaum concludes that these arguments are weaker than supposed and do not morally justify much of the violation that professionals and public officials inflict. Institutions and the roles they create ordinarily cannot mint moral permissions to do what otherwise would be morally prohibited. (shrink)

We argue that the practice of engineering does not exist outside the domain of societal interests. That is, the practice of engineering has an inherent (and unavoidable) impact on society. Engineering is based upon that relationship with society (inter alia). An engineer’s conduct (as captured in professional codes of conduct) toward other engineers, toward employers, toward clients, and toward the public is an essential part of the life of a professional engineer, yet the education process and professional (...) societies pay inadequate attention to the area. If one adopts Skooglund’s definition of professional ethicsI (how we agree to relate to one another), then the codes of professional conduct lay out a road map for professional relationships. As professionals, engineers need to internalize their codes and to realize that they have a personal stake in the application of codes as well as the process of developing the codes. Yet, most engineers view professional codes as static statements developed by “others” with little (or no) input from the individual engineer. Complicating the problem, questions of professionalism (such as ethics) are frequently viewed as topics outside the normal realm of engineering analysis and design. In reality, professional responsibility is an integral part of the engineering process. (shrink)

This article describes the causes and health consequences of environmental degradation and social injustice. These issues, which impact primarily on the poor and underserved (both in the United States and internationally) are rarely or inadequately covered in the curriculums of traditional health care professions. The discussion offers ways for health care professionals to promote equality and justice and uses the example of Rudolph Virchow’s social activinsm to illustrate how one physician can lead society toward major public health gains. There is (...) also an examination of the roles of institutions and organisations in enhancing environmental preservation and promoting social justice. Specific curricular suggestions from history and the humanities are offered for those teaching and mentoring new health professionals. (shrink)

This article explores the role of organizational professionals in the evolutionary development of business. Such professionals are currently defined in the fields of human resources development, organizational development and human performance improvement as executive and strategic coaches, training professionals and consultants. Their work seeks to improve the human systems on which organizational processes depend. This article explores (a) areas of convergence and divergence among these fields; (b) how these professions might contribute to the conscious evolution of humane, sustainable and viable (...) organizational cultures; and (c) the challenges and issues these professions must effectively address. (shrink)

This article sets out to examine the role of teacher research and enquiry in the professional development of teachers. The context derives from the initiative of the Scottish Executive to enhance the status and working conditions of teachers. We consider the extent to which continuing professional development activities arising out of the Chartered Teacher Programme encourage teachers to value research, equip them to become research-minded and support them to engage in research and enquiry in their own professional (...) contexts. (shrink)

This study investigates the role of advantageous comparisons and professional commitment in earning management rationalization. Our study adopted a laboratory between-subject experimental design with 139 accounting students. The results show that advantageous comparisons and professional commitment affect the rationalization of earning management actions. Moreover, compared to participants with high levels of professional commitment, those with low levels of professional commitment view earning management as a more appropriate action when they are engaged in earning management and viewing (...) the egregious example of that action. This finding is important because it explains how personal psychological factors affect the ethical cognitive processes of accountants. This study complements the lack of previous studies and argues that the propensity to compare acts of delinquency depends on an individual's commitment to their profession. We also emphasize the importance of investigating this issue outside of the US context. The results of this study may be helpful to managers, practitioners, academics, and accounting researchers with a better understanding of the potential impact of exposure to earning management practices and an individual’s professional commitment to earning management behaviour. Further, based on this study, all stakeholders may be better positioned to suggest possible remedies and mitigate these behaviours. (shrink)