There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ (...) and what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students'' and practitioners'' sensitivity to the ethical ramifications of earnings management. (shrink)

We address a previous finding in the business ethics literature in which accounting professionals in higher rank levels, i.e., “manager” or “partner” of auditing firms, appear to have lower moral reasoning ability than their junior counterparts. Prior investigations have relied upon a similar methodology for estimating ethical beliefs, namely testing “moral reasoning ability” using either the Moral Judgment Interview or Defining Issues Test. In the present study, we use a multiple vignettes approach to test for the existence of the (...) inverse rank-ethical beliefs effect. With only 2 of the 30 vignettes resulting in both managers and partners being more accepting of the ethically charged behaviors, the results presented here using this alternative methodology are generally not supportive of the inverse rank-ethical beliefs phenomenon. We also use a multivariate analysis in order to control for demographic characteristics. Our results suggest that the most robust predictor of ethical attitudes among accounting practitioners is age, not rank within a firm. (shrink)

This study examines the personal values and value types of Chinese accounting practitioners and students, using the values survey questionnaire developed and validated by Schwartz (1992, Advances in Experimental Social Psychology 25, 1–65). A total of 454 accounting practitioners and 126 graduate accounting students participated in the study. The results show that Healthy, Family Security, Self-Respect, and Honoring of Parents and Elders are the top four values for both accounting practitioners and accounting (...) students, although these values are not ranked in the same order. Social Power, An Exciting Life, Devout, and Accepting My Portion in Life are the lowest rated four values for the accounting practitioners whereas Devout, An Exciting Life, Detachment, and Accepting My Portion in Life form the bottom four values for the accounting students. Both accounting practitioners and students ranked Security as the highest value type and Tradition as the lowest one, and the students rated Self-Direction as significantly more important than the practitioners. With respect to gender differences, both the male accounting practitioners and students rated the value type Achievement significantly higher than their female counterparts and there were several significant gender differences in personal values for both accounting practitioners and students. In addition, the perceived values are linked to social and cultural factors as well as to the influence of Western values. (shrink)

In this research, we review the current level of ethics education prior to college and the emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on business ethics education in college using an ‘across the curriculum’ approach. We suggest that business schools and accounting practitioners can forge a more meaningful partnership than what currently exists through the traditional business advisory council prevalent at most schools of business. Ethical conduct is inherent in the practice of public (...) class='Hi'>accounting and a hallmark of the accounting profession. Accounting practitioners can play a significant and positive role in helping business schools to reexamine their obligations to society and their students by actively engaging in the exchange of views by academics on the necessity for ethics education as well as those of professional accounting bodies.1. (shrink)

For many years questions have been posed about the way ethics is taught in accounting education. The teaching of ethics is often criticized for emphasizing the legal dimension to the detriment of the moral one, among other reasons. This case study focuses on an accounting course intended to develop and stimulate students’ critical thinking on accounting and its role in daily life. The investigation is based on an empirical study that took place in the 2015–2016 academic year, (...) when the first author undertook non-participant observation and examined the final term assignment (a short essay) of the great majority of the 120 students enrolled in this course. One of the course’s main features was to expose the students to critical thinking, through analyses and discussions of the roles of accounting and accountants in organizations and society—using research articles as a backdrop to stimulate analysis and discussion. Our investigation suggests that the course is able to sensitize students to professional ethics and responsibilities. Our argument, broadly supported by an empirical case analysis, is that a course centered on a dialogical approach and critical thinking on the role of accounting and accountants in society may impact the development of ethical sensitivity in future accounting practitioners. (shrink)

For many years questions have been posed about the way ethics is taught in accounting education. The teaching of ethics is often criticized for emphasizing the legal dimension to the detriment of the moral one, among other reasons. This case study focuses on an accounting course intended to develop and stimulate students’ critical thinking on accounting and its role in daily life. The investigation is based on an empirical study that took place in the 2015–2016 academic year, (...) when the first author undertook non-participant observation and examined the final term assignment (a short essay) of the great majority of the 120 students enrolled in this course. One of the course’s main features was to expose the students to critical thinking, through analyses and discussions of the roles of accounting and accountants in organizations and society—using research articles as a backdrop to stimulate analysis and discussion. Our investigation suggests that the course is able to sensitize students to professional ethics and responsibilities. Our argument, broadly supported by an empirical case analysis, is that a course centered on a dialogical approach and critical thinking on the role of accounting and accountants in society may impact the development of ethical sensitivity in future accounting practitioners. (shrink)

This study investigates the impact of job satisfaction and personal values on the work orientation of accounting practitioners in China. Satisfaction with work varies across individuals and how individuals view work (i.e., work orientation) may depend not only on satisfaction with various facets of their work but also on their beliefs and values. We used the questionnaire from Wrzesniewski et al. (J Res Pers 31, 21–33, 1997) to measure work orientation. Job satisfaction was measured by the Job Descriptive (...) Index (JDI) developed by Smith et al. (The Measurement of Satisfaction in Work and Retirement. Rand McNally, Skokie, IL, 1969) and personal values were measured by the Schwartz Value Questionnaire Survey (Schwartz, Adv Exp Social Psychol 25, 1–65, 1992). Our sample consisted of 370 accounting practitioners from six major cities in China; 268 were females and 102 were males. We found that 41.9 % of the respondents viewed their work as a career, 37.6 % as a calling and 20.5 % as a job and that job satisfaction to be the highest among the “calling” group and lowest among the “job” group. There were no significant gender differences in the work orientation of the respondents. Our study showed that the value types achievement and hedonism and satisfaction with promotion were significant predictors of the career orientation, while the value type benevolence and satisfaction with the present job were predictors of the calling orientation. Dissatisfaction with work was the major predictor of the job orientation. Furthermore, length of employment was positively associated with both the calling and job orientation, but negatively associated with the career orientation. (shrink)

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference – even for (...) a specific “accounting tricks” vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm (PH) to individuals and those that were legal (but ethically questionable). We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an “accounting tricks” vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. (shrink)

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference - even for (...) a specific "accounting tricks" vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm to individuals and those that were legal. We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an "accounting tricks" vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. (shrink)

This exploratory study employs the Defining Issues Test to investigate the moral reasoning levels of a sample of 228 accounting students at Xi’an Jiaotong University, Xi’an, and 192 accounting practitioners from different regions of China. The results show that on average, the P scores of Chinese accounting students and practitioners are 45.02 and 33.57, respectively. When compared with the levels of moral reasoning of their peers in Western countries, as provided in Tables 1 and 2 (...) of Bailey et al. :1–26, 2010), Chinese accounting students exhibit post-conventional levels of moral development similar to the highest levels reported, whereas Chinese accounting practitioners report post-conventional levels of moral development similar to the lowest levels of post-conventional moral development reported by the practitioners in Western countries. Furthermore, female Chinese accounting students score significantly higher on the post-conventional level of the development stage than do the male Chinese students, but there is no significant gender effect in P scores between the male and female accounting practitioners. (shrink)

Health authorities increasingly request that general practitioners use information and communication technologies such as electronic patient records for accountability purposes. This article deals with the use of EPRs among general practitioners in Britain. It examines two ways in which GPs use the EPR for accountability purposes. One way is to generate audit reports on the basis of the information that has been entered into the record. The other is to let the computer intervene in the clinical process through (...) prompts. The article argues that GPs' ambivalence toward using the EPR makes them active in finding ways that turn the EPR into a meaningful tool for them, that is, a tool that helps them provide what they see as good care. The article's main contribution is to show how accountability and autonomy are coproduced; less professional autonomy does not follow from more requests to document one's work. Instead, new forms of autonomy are produced in the sociotechnical network that is made up by health policy and local engagements with patients and technology. (shrink)

Ethical sensitivity triggers the entire ethical decision-making process (i.e., recognition of ethical content in work situations). In this article, five factors are examined that affect tax practitioners' professional ethical sensitivity. The five factors that were examined include role conflict, role ambiguity, job satisfaction, professional commitment, and ethical orientation. Ethical content in work situations is examined in relation to professional ethics as enumerated by the American Institute of Certified Public Accountant's (AICPA) Statements on Responsibilities in Tax Practice (SRTP). Utilizing Hunt (...) and Vitell's (1986, 1993) General Theory of Ethics, a model of ethical sensitivity was constructed and empirically tested. Role conflict negatively and job satisfaction positively influenced tax practitioners' ethical sensitivity. Also, the covariates of the tax practitioner's professional risk level and type of employer were found to be significant. The significant factors are job specific. The tax firm may have the best opportunity to positively change a tax practitioner's ethical recognition abilities. Professional accounting organizations may need to evaluate if resources should be used to formulate, maintain, and publicize codes of conduct because of the lack of significance of professional commitment. (shrink)

Patients with advanced dementia are less likely than those with other terminal illnesses to receive palliative care. Due to the nature and course of dementia, there may be a failure to recognize the terminal stage of the disease. A possible and under-investigated explanation for this healthcare disparity is the healthcare practitioner who plays a primary role in end-of-life decision-making. Two potential areas that might impact provider decision-making are cognitive biases and moral considerations. In this analysis, we demonstrate how the cognitive (...) biases and moral considerations of practitioners related to clinical decision-making are inherent in clinical practice and may impact on providers’ accuracy related to diagnostic and treatment related decision-making associated with patients with advanced dementia. Anchoring, default, availability, representativeness and framing biases are cognitive biases based on the "Two System Model" that relate to decision-making in end-of-life care. In patients with advanced dementia, those biases may result in a tendency to adhere to traditional mandatory care, involving an aggressive approach to care, which values saving lives at all costs, without taking into account the possible suffering and long-term consequences. Aspects such as moral sensitivity and moral courage play an important role in ethical decision-making related to advanced dementia. Investigations of clinical decision-making that include the cognitive biases and ethical considerations of practitioners might advance the comprehensive understanding of the clinical decision-making process related to care of patients with advanced dementia and promote the quality of care given to this population. (shrink)

This paper1 aims to develop a model of practitioner narrative competence specifically for mental health care. I begin by considering the status of narratives as a form of evidence. Following Rita Charon and Cheryl Misak, I claim that there is no distinction to be made between evidence-based medicine and narrative medicine. I then explore Charon’s model of practitioner narrative competence, and suggest that it can be fruitfully adapted for mental health care contexts, a project for which I employ Jennifer Radden (...) and John Z. Sadler’s psychiatric ethics. This project brings together two independently promising accounts to develop what I refer to as the adapted model of... (shrink)

In this issue of the Hastings Center Report, Ann Hamric, John Arras, and Margaret Mohrmann highlight how contemporary accounts of the virtue of courage in health care often gloss over deeper problems in the underlying health care systems themselves. They express particular concerns about the appropriateness and personal costs of exhortations to health professionals to take courageous action in circumstances where this is “required only because of unethical institutional structures” (p. 39). They offer valuable points that are not adequately recognized (...) in discussions of courage as a professional virtue in health care practice. The call for more judicious appeals to health professionals to exercise courage in health care practice should clearly be heeded. A sole reliance on practitioner courage for exposing unethical workplace practices would be misguided. Nevertheless, there is still a legitimate place for encouraging health professionals to develop and act on courage. (shrink)

There is growing interest in the contribution of practitioner research towards bodies of knowledge and practice change. A practitioner or group of practitioners may carry out inquiry in order to better understand their own practice and client groups and to assess or improve service effectiveness. There is also increased interest in the place of ethical review (typically encapsulated within requirements to submit to a formal ethics committee) and broader processes of research governance. Drawing on the field of social work (...) this paper seeks to explore how practitioner research should respond to calls for ethical review and greater formal consideration of research projects. We adopt a four-fold discussion. First, we explore the meaning of practitioner research and sketch its progress and the ethical implications thereof within social work; second, we trace the factors accounting for growing interest in ethics review and committees; third, we outline issues raised by practitioner research vis-à-vis ethical review, the role of ethics committees, and processes of research governance. Finally, we suggest how procedures and practices can ensure that ethical principles are considered whilst also fostering practitioner research developments. (shrink)

This book explores the far-reaching ethical implications of recent changes in the organization and practice of the social professions, including social work, community and youth work. Drawing on moral philosophy, professional ethics and new empirical research, the author explores such questions as: * Can any occupation justifiably claim a special set of ethics? * What is the impact of the new 'ethics of distrust' on the autonomy discretion and creativity of practitioners? * How does inter-professional working challenge conceptions of (...) professional identities and roles? * Do 'professional ethics' act as an obstruction to constructive developments? Combing interviews with practitioners with developments in ethical theory, Ethics, Accountability and the Social Professions shows the complexity and range of issues at stake. (shrink)

This paper presents a reflective account of my teaching practice with health practitioners who work as school nurses in the secondary education system in regional Victoria, Australia. It highlights some of the issues and dilemmas that emerged during my experiences, as a social work educator, facilitating workshops about critically reflective learning as a cross-disciplinary enterprise. Using critical reflection, this paper also raises questions regarding how we might respond to some of the challenges to improve future approaches to teaching critical (...) reflection. (shrink)

This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of (...) all dimensions of the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

This essay will discuss the hegemonic role that texts have come to play in the historiography of subcontinental mathematical traditions. It will argue that texts need to be studied as records of practices of people's working lives, grounded in social hierarchies. We will take particular mathematical texts to show how different occupational registers have come to shape practices that defy the binaries of concrete and abstract, high and low mathematics or the pure and applied conundrum. Measuring, counting and accounting (...) practices as part of the routine work of practitioners performing their caste occupations then provide us with a spectrum of the computational activities that controlled and regulated the lives of people in the past. In the process the act of computing itself gained certain political values such as cunning and manipulation, identified with professions of village accountant and merchant, for example. Drawn from my earlier work on these records, I discuss the occupational role of the accountant as a political functionary who assessed and authenticated the measurements of land and produce in the village, making values of the labor performed by others, and creating avenues for his own proficiency as a mathematical practitioner. (shrink)

The work of general practitioners is infused by norms from several movements, of which evidence based medicine, patient-centredness, and virtue ethics are some of the most influential. Their precepts are not clearly reconcilable, and structural factors may limit their application. In this paper, we develop a conceptual framework that explains how GPs respond, across different fields of interaction in their daily work, to the pressure exerted by divergent norms. Data was generated from unstructured interviews with and observations of sixteen (...) Swedish GPs and family medicine residents between 2015 and 2017. Straussian Grounded Theory was used for analysis. We found that GPs’ maxims of action can be characterised in terms of dichotomous responses to demands from four distinct sets of norms, or “voices”: the situation, the self, the system, and the profession. From the interactions between these voices emerge sixteen clusters of maxims of action. Based on the common features of the maxims in each cluster, we have developed a conceptual framework that appears to be rich enough to capture the meaning of the ethical decisions that GPs make in their daily work, yet has a high enough level of abstraction to be helpful when discussing the factors that influence those decisions. Our four-dimensional model of GPs’ responses to norms is a first step toward a middle-range theory of quality from GPs’ perspective. It brings out the complexity of their practice, reveals tensions that easily remain invisible in more concrete accounts of their actions, and aids the transferability of substantive theories on GPs’ ethical decision making. By explaining the nature of the ethical conflicts that they experience, we provide some clues as to why efforts to improve quality by imposing additional norms on GPs may meet with varying degrees of success. (shrink)

This paper examines Australian taxpayers' perceptions of their idealized tax practitioner as well as their perceptions of their current tax preparer. The analysis was based on survey responses from 2,040 randomly selected Australian taxpayers who completed the "Community Hopes, Fears and Actions Survey" (author, 2000). Three dimensions were identified as underlying taxpayer judgements of their idealized practitioner. A minority of the sample indicated that their ideal was a creative, aggressive tax planning type, a person who was well networked and familiar (...) with tax office intelligence and enforcement priorities. A second type of idealized practitioner engaged in the cautious minimisation of tax. Unlike creative accountants, practitioners of this type avoided conflict, while being sophisticated about identifying opportunities to minimise tax. The most popular idealized type was the low risk, no fuss practitioner who was honest and risk averse. The data revealed that taxpayers are likely to find tax practitioners who have the attributes that they value most highly, but that when taxpayers' perceptions of their tax practitioner are combined with their ideals, only two substantive dimensions emerge, tax avoidance and doing the right thing. Our inability to distinguish tax practitioners who are seen to provide cautious and aggressive advice in practice has important implications for the growth of aggressive tax planning markets in the community. (shrink)

Clinical ethics consultants represent a multidisciplinary group of scholars and practitioners with varied training backgrounds, who are integrated into a medical environment to assist in the provision of ethically supportable care. Little has been written about the degree to which such consultants are accountable for the patient care outcome of the advice given. We propose a model for examining degrees of internally motivated accountability that range from restricted to unbounded accountability, and support balanced accountability as a goal for practice. (...) Finally, we explore implications of this model for training of clinical ethics consultants from diverse academic backgrounds, including those disciplines that do not have a formal code of ethics relating to clinical practice. (shrink)

Aims To examine the understanding of the ethical dilemmas associated with Big Data and artificial intelligence (AI) among Jordanian medical students, physicians in training, and senior practitioners. Methods We implemented a literature-validated questionnaire to examine the knowledge, attitudes, and practices of the target population during the period between April and August 2023. Themes of ethical debate included privacy breaches, consent, ownership, augmented biases, epistemology, and accountability. Participants’ responses were showcased using descriptive statistics and compared between groups using t-test or (...) ANOVA. Results We included 466 participants. The greater majority of respondents were interns and residents (50.2%), followed by medical students (38.0%). Most participants were affiliated with university institutions (62.4%). In terms of privacy, participants acknowledged that Big Data and AI were susceptible to privacy breaches (39.3%); however, 59.0% found such breaches justifiable under certain conditions. For ethical debacles involving informed consent, 41.6% and 44.6% were aware that obtaining informed consent posed an ethical limitation in Big Data and AI applications and denounced the concept of “broad consent”, respectively. In terms of ownership, 49.6% acknowledged that data cannot be owned yet accepted that institutions could hold a quasi-control of such data (59.0%). Less than 50% of participants were aware of Big Data and AI’s abilities to augment or create new biases in healthcare. Furthermore, participants agreed that researchers, institutions, and legislative bodies were responsible for ensuring the ethical implementation of Big Data and AI. Finally, while demonstrating limited experience with using such technology, participants generally had positive views of the role of Big Data and AI in complementing healthcare. Conclusion Jordanian medical students, physicians in training and senior practitioners have limited awareness of the ethical risks associated with Big Data and AI. Institutions are responsible for raising awareness, especially with the upsurge of such technology. (shrink)

This article seeks to show how Human Resource Management and Development practitioners can develop an ethics of practice by adopting a Humanistic Action Research approach toward their Continuing Professional Development (CPD). Central to this approach is the development of reflective practice skills, in itself a journey of development. I aim to give a flavour of what this practice has meant for me as a professional educator by sharing an account of my own CPD using this approach. This approach is (...) for the mature practitioner and it is located within Humanistic Action Research: to be appropriate, it necessitates a maturity of ego and not simply professional maturity and status. The article will discuss what this maturation process involves and will show its centrality to reflective practice. Within this framework of human inquiry, CPD requires an undertaking to engage in first person Action Research, where ‘I’ am the subject and object of my inquiry. At the heart of this approach is the pragmatic question at the centre of any approach to CPD ‘How do I improve my practice?’. (shrink)

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially (...) exploring tax practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test. (shrink)

This article seeks to show how Human Resource Management and Development practitioners can develop an ethics of practice by adopting a Humanistic Action Research approach toward their Continuing Professional Development . Central to this approach is the development of reflective practice skills, in itself a journey of development. I aim to give a flavour of what this practice has meant for me as a professional educator by sharing an account of my own CPD using this approach. This approach is (...) for the mature practitioner and it is located within Humanistic Action Research: to be appropriate, it necessitates a maturity of ego and not simply professional maturity and status. The article will discuss what this maturation process involves and will show its centrality to reflective practice. Within this framework of human inquiry, CPD requires an undertaking to engage in first person Action Research, where ‘I’ am the subject and object of my inquiry. At the heart of this approach is the pragmatic question at the centre of any approach to CPD ‘How do I improve my practice?’. (shrink)

ABSTRACT:A common complaint by academics and practitioners is that the application of international accountability standards (IAS) does not lead to significant improvements in an organization’s social responsibility. When organizations espouse their commitment to IAS but do not put forth the effort necessary to operationally enact that commitment, a “credibility cover” is created that perpetuates business as usual. In other words, the legitimacy that organizations gain by formally adopting the standards may shield the organization from closer scrutiny, thus enabling rather (...) than constraining the types of activities the standards were designed to discourage.There is a lack of research on why certain types of IAS are more prone than others to being decoupled from organizational practices. Applying a neo-institutional perspective to IAS, we theorize that the structural dimensions of the types of standards themselves can increase the likelihood of organizations adopting IAS standards in form but not in function. (shrink)

This article presents an account from people who are now academic researchers who supported people with learning disabilities in the 1970s and 1980s. It explores how a practitioners and an academic engaged in researching and teaching social welfare issues from a social model and critical rights perspective, remember and have come to terms with oppressive practices from the past. The paper includes instances of resistance to unethical systems and behaviours, but also painful memories of compliance. The authors reflect on (...) their ethical positions in their past practice and discuss the importance of remembering and acknowledging. (shrink)

Worldwide, antibiotic use is increasing, but many infections against which antibiotics are applied are not even caused by bacteria. Over‐the‐counter and internet sales preclude physician oversight. Regional differences, between and within countries highlight many potential factors influencing antibiotic use. Taking a systems perspective that considers pharmaceutical commodity chains, we examine antibiotic overuse from the vantage point of both sides of the therapeutic relationship. We examine patterns and expectations of practitioners and patients, institutional policies and pressures, the business strategies of (...) pharmaceutical companies and distributors, and cultural drivers of variation. Solutions to improve antibiotic stewardship include practitioners taking greater responsibility for their antibiotic prescribing, increasing the role of caregivers as diagnosticians rather than medicine providers, improving their communication to patients about antibiotic treatment consequences, lessening the economic influences on prescribing, and identifying antibiotic alternatives. (shrink)

We examine the impact of activated versus non-activated ethical norms on the aggressiveness of accounting decisions, in the presence of self-interest favoring aggressiveness. Using a case in which the accounting rules are ambiguous, we ask professional accountants to make an accounting decision as though they were in their own organization; we measure the ethical norms of their organization at the end of the experiment. Based on the focus theory of normative conduct, we argue that the general ethical (...) norms of the participants’ organizations are activated when the decision structure is such that the participant receives a recommendation from a subordinate, whereas those norms are not activated when the participant is making the decision alone. We find that higher ethical norms decrease aggressiveness when the decision maker receives a recommendation, whereas higher ethical norms have no impact on aggressiveness when the decision maker makes the decision alone. Our results demonstrate that general ethical norms, known to impact decisions having clear ethical content, can also curb accounting aggressiveness when these norms are activated. Furthermore, firm practices such as decision structure can activate norms. These findings are of interest to practitioners and regulators who seek to temper aggressive accounting. (shrink)

In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. John Blake is Professor of Accounting in the Department of Accounting and Financial Services (...) at the University of Central Lancashire, Preston PR1 2HE, in which Catherine Gowthorpe is Principal Lecturer, while Julia Clarke is a member of the Department of Business Studies, Manchester Metropolitan University, Aytoun Building, Aytoun Street, Manchester M1 3GH. (shrink)

Earnings management behavior is a concern of standard-setters, regulators and the accounting profession. This study examines the ethics of this practice using a national sample of 763 accounting practitioners, faculty and students. Possible determinants of the ethics of this practice such as perceived role of ethics and social responsibility, and personal moral philosophies (i.e. idealism and relativism) are explored. Results indicate a positive relationship between social responsibility, focus on long-term gains, idealism, and the ethical perception of earnings (...) management and negative relationship between focus on short-term gains, relativism and the ethical perception of this practice. Implications for the accounting profession as it deals with the issue of earnings management are discussed. (shrink)

This article considers how scientists involved in animal experimentation attempt to defend their practices. Interviews with over 40 scientists revealed that, over and above direct criticisms of the antivivisection lobby, scientists used a number of discursive strategies to demonstrate that critics of animal experimentation are ethically and epistemologically infenor to British scientific practitioners. The scientists portrayed a series of negative "others" such as foreign scientists, farmers, and pet owners. In this manner, they attempted to create a "socioethical domain" which (...) rhetorically insulated them from criticism while simultaneously problematizing the critiques of the anti- animal-experimentation public. Some of the implications for relations between science and the public, especially regarding scientific credibility, are discussed. (shrink)

Renewed Accountability for Access and Excellence provides a forum for contributing scholars and practitioners to advance the discussion of Tenuto’s democratic professional practice in education by sharing additional insights, perspectives, and implications for both policy and practice. Consistent with the model itself, this collective work is intended to encourage meaningful conversations and critical thinking about inclusionary practices, equitable access, excellence, and renewed accountability for teaching and leading.

eSports practice designates a unique set of activities tethered to competitive, virtual environments, or worlds. This correlation between eSports practitioner and virtual world, we argue, is inadequately accounted for solely in terms of something physical or intellectual. Instead, we favor a perspective on eSports practice to be analyzed as a perceptual and embodied phenomenon. In this article, we present the phenomenological approach and focus on the embodied sensations of eSports practitioners as they cope with and perceive within their virtual (...) worlds. By approaching eSports phenomenologically, we uncover ways in which its unique forms of virtual involvement overlap with as well as differentiate themselves from traditional structures of embodiment. (shrink)

The combination of increased availability of large amounts of fine-grained human behavioral data and advances in machine learning is presiding over a growing reliance on algorithms to address complex societal problems. Algorithmic decision-making processes might lead to more objective and thus potentially fairer decisions than those made by humans who may be influenced by greed, prejudice, fatigue, or hunger. However, algorithmic decision-making has been criticized for its potential to enhance discrimination, information and power asymmetry, and opacity. In this paper, we (...) provide an overview of available technical solutions to enhance fairness, accountability, and transparency in algorithmic decision-making. We also highlight the criticality and urgency to engage multi-disciplinary teams of researchers, practitioners, policy-makers, and citizens to co-develop, deploy, and evaluate in the real-world algorithmic decision-making processes designed to maximize fairness and transparency. In doing so, we describe the Open Algortihms project as a step towards realizing the vision of a world where data and algorithms are used as lenses and levers in support of democracy and development. (shrink)

It is only fair to hold someone accountable for outcomes over which they have sufficient control. The evidence-based approach to education (“evidence-based education,” or EBE) promises to give educators sufficient control over their students’ outcomes by providing access to interventions that are effective according to scientific research. I argue that EBE fails to secure sufficient control because the research on which it relies doesn't establish that interventions are generally effective. If they are to be fair, accountability practices must reflect the (...) limited control educators have, even when using evidence-based interventions that have improved outcomes in other settings. I glean relevant insights by considering accountability for medical practitioners within the context of evidence-based medicine (EBM). (shrink)

“Chiaroscuro” is a art technique that makes use of light and shade to suggest depth and solidity on a flat surface. I argue that the standards regarding accountability in the second edition of the Core Competencies for Healthcare Ethics Consultation , are chiaroscuro, because, despite the offered lists of competencies, it is very difficult to imagine how consultants might be held accountable to such standards. It is not clear to which of the many suggested standards a consultant should be held (...) accountable, and even if one stipulates that only the tabulated competencies are meant as standards, the vague wording makes it hard to know how a consultant might fail to meet the standards or perform excellently. In addition, because terms such as “ethics” and “ethical” are not defined in the document, we are left with no way to determine whether consultants have made appropriate recommendations. The document is useful as a point of discussion, but not yet ready to serve as a tool for holding practitioners accountable. (shrink)

In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. John Blake is Professor of Accounting in the Department of Accounting and Financial Services (...) at the University of Central Lancashire, Preston PR1 2HE, in which Catherine Gowthorpe is Principal Lecturer, while Julia Clarke is a member of the Department of Business Studies, Manchester Metropolitan University, Aytoun Building, Aytoun Street, Manchester M1 3GH. (shrink)

The majority of Dutch physicians feel pressure when dealing with a request for euthanasia or physician-assisted suicide. This study aimed to explore the content of this pressure as experienced by general practitioners. We conducted semistructured in-depth interviews with 15 Dutch GPs, focusing on actual cases. The interviews were transcribed and analysed with use of the framework method. Six categories of pressure GPs experienced in dealing with EAS requests were revealed: emotional blackmail, control and direction by others, doubts about fulfilling (...) the criteria, counterpressure by patient’s relatives, time pressure around referred patients and organisational pressure. We conclude that the pressure can be attributable to the patient–physician relationship and/or the relationship between the physician and the patient’s relative, the inherent complexity of the decision itself and the circumstances under which the decision has to be made. To prevent physicians to cross their personal boundaries in dealing with EAS request all these different sources of pressure will have to be taken into account. (shrink)

Health care is provided in many contexts—not just hospitals, clinics, and community health settings. Different institutional settings may significantly influence the design and delivery of health care and the ethical obligations and practices of health care practitioners working within them. This is particularly true in institutions that are established to constrain freedom, ensure security and authority, and restrict movement and choice. We describe the results of a qualitative study of the experiences of doctors and nurses working within two women’s (...) prisons in the state of New South Wales (NSW), Australia. Their accounts make clear how the provision and ethics of health care may be compromised by the physical design of the prison, the institutional policies and practices restricting movement of prisoners and practitioners, the focus on maintaining control and security, and the very purpose of the prison and prison system itself. The results of this study make clear the impact that context has on professional practice and illustrate the importance of sociology and anthropology to bioethics and to the development of a more nuanced account of professional ethics. (shrink)

The doctor-patient relationship has evolved to respect “the autonomy and patients’ rights”. One of the cornerstones in such autonomy is the opportunity for patients to draw living wills, also known as advance directives. However, information about AD available to patients remains scarce largely due to the lack of involvement of General practitioners for several reasons. The aim of our study was to evaluate current general practitioner residents’ behavior concerning their role in informing their patients about AD. We built a (...) French nationwide survey from GPR class of 2012 to 2014. Two thousand three hundred ten residents completed our survey. 89.8% declared their willingness to offer patients the opportunity of writing AD. When asked about the usefulness of AD, 73.6% of residents responded that these are a suitable help for patients, but 19.7% considered that AD are essentially geared towards frail patients. Among residents who want to inform patients about AD, 14.7% wanted to involve all patients. Only 20.5% thought that elderly people should be systematically informed about AD. When the question involves other frail people in various disease areas, information seems relevant for 60.1% of GPR considering patient with cancer or malignant hematologic disease and for 56.2% about patients affected by neurodegenerative disease. When considering the routine use of AD, 20.5% of GPR would take them into account only if they are in agreement with the patient’s decision. The results of the survey indicate that GPR would rather choose to decide who should be informed about AD, and when to take AD into account for ethical concerns. (shrink)

Alasdair MacIntyre’s critique of managerial capitalism is well known, with some arguing that MacIntyrean thought is antithetical to contemporary capitalist business. Nevertheless, substantial efforts have been taken to demonstrate how different business activities constitute MacIntyrean practices, which points to an incoherence at the heart of MacIntyrean business ethics scholarship. This article proposes a way of bridging these perspectives, suggesting a reimagined MacIntyrean approach to business that is thoroughly ‘practice-led.’ A detailed comparison of accounting and management shows that while neither (...) are practices in ‘good order,’ they differ in significant ways: where management does not meet the criteria for a MacIntyrean practice, accounting is a ‘distorted’ practice. This leads to a categorisation of practice-led business activity, whereby the traditional tasks of management are subsumed, shared or subordinated to practices and practitioners. Insights on how this can be implemented are drawn from the ‘communities of practice’ literature and a consideration of professions. (shrink)

This work develops a phenomenological account of mindfulness, and related phenomena. It is divided into two main parts. The aim of part one is to articulate a pre-phenomenological sketch of mindfulness by drawing on passages from some of the classic works of Western literature and everyday life, through an interpretation of the Satipaṭṭhāna Sutta and by the means of a critical analysis of the contemporary attempts to account for these phenomena. Part two adds further detail to the sketch by entering (...) a dialogue with the phenomenology of Edmund Husserl. A key distinctions made here is between the transcendental horizon and the open horizon. This difference allows cultivating mindfulness to be defined as the practice of tuning-out of the transcendental horizon and tuning-in to the open horizon. Mindfulness—the potential fruit of tuning-in-tuning-out—is defined as the feeling of being tuned-in to the open horizon.A key findings of this research is that tuning-in-tuning-out is a difference practice than the phenomenological epoché; whereas the latter discloses the transcendental horizon, the former discloses the open horizon—on which the transcendental horizon is dependent. These findings open up the possibility of a phenomenological description of certain phenomena that are closely related to mindfulness. Some of these phenomena are: Mindful attention, which is defined as the function of foregrounding a sub-horizon within the open horizon and the pushing of the other sub-horizons into the background. Concentration : the narrowing down of the open horizon to one of its sub-horizons. Insight : the activity of isolating a sub-horizon, discerning its thingly possibilities, zooming out, isolating a second sub-horizon and discerning its thingly possibilities, and then contrasting the two in such a way that their difference becomes vividly present. (shrink)

Background: Randomized controlled trials have been criticized for their inability to identify and differentiate the causal mechanisms that generate the outcomes they measure. One solution is the development of realist trials that combine the empirical precision of trials' outcome data with realism's theoretical capacity to identify the powers that generate outcomes. Main Body: We review arguments for and against this position and conclude that critical realist trials are viable. Using the example of an evaluation of the educational effectiveness of virtual (...) reality simulation, we explore whether Partial Least Squares Structural Equation Modelling can move statistical analysis beyond correlational analysis to support realist identification of the mechanisms that generate correlations. Conclusion: We tentatively conclude that PLS-SEM, with its ability to identify ‘points of action’, has the potential to provide direction for researchers and practitioners in terms of how, for whom, when, where and in what circumstances an intervention has worked. (shrink)