This edition of Research on Professional Responsibility and Ethics in Accounting includes articles from a distinguished group of authors. The topics cover many aspects of professional responsibility and ethics in accounting, including whistleblowing, professional skepticism, earnings management, cognitive style and ethics.

This work critically examines diversity, discrimination, and inclusion in the English-speaking Caribbean nations, with a specific emphasis on persons with disabilities. The chapters include an evaluative analysis on the extant theoretical and empirical literature on persons with disabilities in employment, exploring the nature of their disability, the role of information technology in gaining and retaining employment, and an analysis of the laws and relevant policies which prohibit the discrimination against persons with disabilities in the Caribbean region. Though the enactment of legislation outlawing the discrimination of persons with disabilities is not widespread in the Caribbean, a few select territories have taken positive steps towards recognition of the need to achieve inclusion of persons with disabilities and accept the diversity of the Caribbean populace. After exploring the general state of disability and discrimination in the Caribbean region, the authors analyze workplace accommodations provided to persons with disability, particularly as relations to IT and assistive devices, before focusing on workplace stigmas related to mental health disability and employment law. In addition to literature-based analyses, the book includes qualitative case studies, with the goal of providing benchmarks in organizational responses to employees with disabilities. Further, the authors highlight lessons to be learned from other countries in addressing inequality in the workplace for disabled persons. With its analysis of employment as well as socio-economic and legal issues, this interdisciplinary text will serve as a useful resource in not only understanding the organizational challenges faced by persons with disabilities in the region but also the necessary legislation needed to address discriminatory practices on a wider scale.

Empathy, diversity, inclusion, and soft skills are key building blocks of an innovative workforce challenged to respond to the ever growing needs of the COVID-19 -era. Organizations that value Diversity & Inclusion are looking for ways to manage the shift of workers and skills from the traditional based manufacturing concept to the 21st century vision incorporating new technology and tools. Creativity and innovation grows from the skills that differentiate humans, emphasizing a diverse workforce. This project looks at next steps, using diversity and inclusion in an efficient manner, discovering and training new skill sets, and building sustainability into the creative process. This book offers both academic and practitioner the highlights of best practices of successful companies in the 'New Normal' conditions caused by the worldwide pandemic. The focus is practical, applied and interdisciplinary. This book provides professionals who want to improve their understanding of innovation relevant research to help organizations navigate the changing competitive global environment. It also is ideal for professors, librarians, researchers, scholars, practitioners, senior executives, leaders and managers, and HR professionals.

This book provides transdisciplinary analyses of the automotive plastics production and recycling system, including prognoses, scenarios and solutions for corporate sustainability management. A book on plastics, not written by a plastics guy. But a sustainability guy. Plastics schizophrenia and the automotive abyss: The industry is facing a severe challenge. It is the inevitable and promising change towards a sustainable economy. However, the automotive industry is primarily concerned with the CO2 emissions from cars when driving, while the rise of lightweight plastics, electric drive and heavy batteries make the production and end-of-life phase ever more important. Therefore, the currently increasing use of non-sustainable virgin plastics in cars has to be tackled. The plastics and the automotive industry now have a chance, and this chance is the Recycling Renaissance. This book offers: * Holistic and transdisciplinary overview on sustainability and automotive plastics from all angles including economy, ecology, technology, and politics with a focus on Europe * Concise analyses, prognoses, tools and a roadmap with solutions for companies, developed together with international experts from industry and academia * Strong scientific basis and independent research including a Europe-wide survey, expert interviews, and workshops * More than 80 illustrations and 15 tables including a SCOT analysis * Executive summaries after each chapter for fast reading "The uniqueness of this book lies within the different point of view on this topic from a critical, outstanding scientist." - Univ.-Prof. Dipl.-Ing. Dr.mont. Pomberger, Montanuni Leoben

From the Indigenous perspective, sustainability must be understood as a means of survival. In a climate of in-migration, clan and tribal communities have been forced to build sustainable solutions together to protect their sovereignty, recognition and mutual respect. In the midst of a global pandemic that threatens the economic and social well-being of millions of people, this edited collection addresses the social, economic, and environmental sustainability of tribes, clans, and Indigenous cultures across national and global origins. Acknowledging that these peoples around the globe have addressed threats to their survival for millennia, the authors showcase examples of indigenous groups spanning South Africa, Nigeria, Australia, New Zealand, Pakistan, Afghanistan, Bolivia and North America. Regional examples also come from Rwanda, Cameroon, Congo, Ethiopia, East Timor, Papua New Guinea, the Andaman and Nicobar Islands, Easter Island, and Nunavit, Canada. Breaking fresh ground by shining a light on sustainability journeys from outside the global mainstream, this book demonstrates how sustainable recovery and development occurs in respectful collaboration between equals.

Modern science is big business. Governments, universities, and corporations have invested billions of dollars in scientific and technological research in the hope of obtaining power and profit. For the most part, this investment has benefited science and society, leading to new discoveries, inventions, disciplines, specialties, jobs, and career opportunities. However, there is a dark side to the influx of money into science. Unbridled pursuit of financial gain in science can undermine scientific norms, such as objectivity, honesty, openness, respect for research participants, and social responsibility.
In The Price of Truth, David B. Resnik examines some of the important and difficult questions resulting from the financial and economic aspects of modern science. How does money affect scientific research? Have scientists become entrepreneurs bent on making money instead of investigators searching for the truth? How does the commercialization of research affect the public's perception of science? Can scientists prevent money from corrupting the research enterprise? What types of rules, polices, and guidelines should scientists adopt to prevent financial interests from adversely affecting research and the public's opinion of science?

Isolationism is an approach that many governments are increasingly beginning to take, which has consequences for both ordinary citizens and businesses. The research in this sixteenth volume of Developments in Corporate Governance and Responsibility examines isolationism at global, regional and local levels around the world to analyse this impact. In CSR in an age of Isolationism, David Crowther and Farzana Quoquab gather contributions from academics around the world who discuss the implications of isolationism on corporate social responsibility and society itself. This is achieved by looking at a mixture of regional changes together with case studies within several industries in order to develop a theoretical understanding and analysis. For its contributions towards an understanding of changes which do not yet seem to be widely recognized, this book is an essential read for researchers and postgraduate students of corporate governance and responsibility.

This book employs an interdisciplinary, cross-sectoral lens to explore the collaborative dynamics that are currently disrupting, re-creating and transforming the production and consumption of tourism. House swapping, ridesharing, voluntourism, couchsurfing, dinner hosting, social enterprise and similar phenomena are among these collective innovations in tourism that are shaking the very bedrock of an industrial system that has been traditionally sustained along commercial value chains. To date there has been very little investigation of these trends, which have been inspired by, amongst other things, de-industrialization processes and post-capitalist forms of production and consumption, postmaterialism, the rise of the third sector and collaborative governance. Addressing that gap, this book explores the character, depth and breadth of these disruptions, the creative opportunities for tourism that are emerging from them, and how governments are responding to these new challenges. In doing so, the book provides both theoretical and practical insights into the future of tourism in a world that is, paradoxically, becoming both increasingly collaborative and individualized.

The issue of debt and how it affects our lives is becoming more and more urgent. The "Austerity" model has been the prevalent European economic policies of recent years led by the "German model". Elettra Stimilli draws upon contemporary philosophy, psychology and theology to argue that austerity is built on the idea that we somehow deserve to be punished and need to experience guilt in order to take full account of our economic sins. Following thinkers such as Max Weber, Walter Benjamin and Michel Foucault, Debt and Guilt provides a startling examination of the relationship between contemporary politics and economics and how we structure our inner lives. The first English translation of Debito e Colpa, this book provokes new ways of thinking about how we experience both debt and guilt in contemporary society.

Edited and revised specifically for this volume, here are the best papers from the Tenth National Conference on Business Ethics, sponsored by Bentley College's Center for Business Ethics. Throughout, the contributors emphasize the ethical dimensions of problems and issues that confront the financial services and accounting industries, issues that are also of critical importance to business generally. Included among the contributors are members of the academic community, lawyers, government officials, and financial services and accounting professionals, each with his or her own special perspective, but all focused on the central theme: the importance of ethics and its proper role in the way financial services and accounting are done. Throughtful, challenging reading, not only for academics but for finance and accounting professionals as well.

Part I examines the ethics of the fiduciary relationship between principals and agents, defining the nature of trust and helping readers understand the fiduciary responsibility and conflicts of interest characteristic to the industry. In Part II, the contributors look at specific issues in ethics and financial disclosure, with particular focus on nonprofit healthcare organizations, financial derivatives, and confidentiality in a professional context as representative cases. More cases are presented in Part III, examining a variety of situations and events, such as the BCCI affair and the failure of banks. Part IV offers lessons from the past and a look toward the future, with such topics as the ethics of financial derivatives in the history of economic thought and the development of moral reasoning and professional judgment of auditors in public practice.

The tapestry of human behaviour in the marketplace today is turbulent, unpredictable, and chaotic. Yet it is also so diverse, rich and global that it presents a rare ethical and moral opportunity, and challenge, to out-behave competition and create enduring value. This is corporate ethics for corporate advantage. Corporate Ethics for Turbulent Markets: The Market Context of Executive Decisions focuses on the HOW of doing business - the economic, social, ethical, moral and spiritual values we bring to our business ventures - and how thereby we impact the world. The book focuses on the LEMS (legality, ethicality, morality, and spirituality) technique that we submit as a prescriptive benchmarking tool for all corporate thinking, deliberation, explanation, evaluation, choices, strategic implementation, accountability and moral responsibility. It demonstrates that by going beyond the legal obligation (legality) to do the "right thing" (ethicality), to do the "right thing rightly" (morality), and doing the "right thing rightly and for the right intentions" (spirituality), we can create a sure strategy for good decision making and implementation that can heal the world from its current addictions to corporate fraud in all its evil forms. Envisioning a moral reawakening, this book will challenge business students and executives alike to re-evaluate the moral justification of business choices, decisions, actions and their consequences. LEMS as a four-dimensional cross-checking skill for all that we think, do, become and be takes time and patience but it can surely heal an otherwise divided and broken world.

Today's organizational environment is characterized by high levels of cross-cultural, cross-national, and cross-religious communication, conflict, collaboration, and commerce. This environment produces myriad encounters between individuals who embrace different ideologies, religions and spiritual practices. As such, unanswered (and even unasked) questions about management, spirituality, and religion abound. This book, seeks to advance our understanding by asking the big questions. Blessed are Those Who Ask the Questions: What Should We be Asking About Management, Spirituality, and Religion in Organizations? is intended to be provocative in nature. Its chapters address novel ways that leadership, organizations, and organizational stakeholders mutually impact each other by their similarities and differences in religious, spiritual, and ideological traditions, cultures, and practices. Interdisciplinary in nature and firmly grounded in scholarly literature, this book identifies and maps out bold new trajectories for advancing the study of management spirituality, and religion (including but going far beyond Western, Christian conceptualizations of religion). Sometimes universal, sometimes quite specific, this volume identifies unexplored, underexplored, or unresolved issues in the field and proposes new streams of research. Diverse conceptual, empirical, theoretical, and critical treatments that honor a variety of inquiry styles and research methods push the boundaries of MSR research.

Edited by Diane L. Swanson and Dann G. Fisher Kansas State University A volume in Ethics in Practice Series Editors Robert A. Giacalone, Temple University and Carole L. Jurkiewicz, Louisiana State University Toward Assessing Business Ethics Education, edited by Diane L. Swanson and Dann G. Fisher of Kansas State University, is a sequel to their book Advancing Business Ethics Education in the Ethics in Practice IAP book series. The focus on assessment in this second book is a timely response to the urgent search among business schools for ways to teach and assess ethics at a time when the public's faith in corporations and business schools has been undermined greatly by the failure of both to respond to widespread corruption and scandals in the business sector. Although no one expects business education alone to resolve these problems, the distinguished scholars represented in this book advocate that business schools should at least do their part by exposing their students to decision models that incorporate ethical dimensions on behalf of corporate stakeholders and society at large. As the book's title conveys, it is then important to assess key learning objectives to insure that business students graduate knowing ethics fundamentals and armed with the ability to recognize ethical dilemmas and possible solutions during the course of their careers. This book will speak to all who are interested in accountability for business ethics education, especially business school deans, university administrators, faculty members, students, and prospective employers. This audience will find that the enterprise of assessing business ethics education is advanced in three ways. First, the book functions as a venue for distinguished scholars to share the innovative ways that they are assessing ethics coverage in courses and degree programs. Second, these authors identify what needs to be assessed and the means for doing so. Third, the book serves not only as a guide to assessment, but also as a platform for expanding and improving ethics coverage in business schools. Moreover, an important take away for readers is the provision of a simple formula, first advocated by Diane L. Swanson and William C. Frederick (University of Pittsburgh) in 2005, for delivering ethics education that minimizes assessment errors. By following this formula, business schools can provide assurances that ethics will not be assessed as being sufficient when it is woefully inadequate or even missing in the curriculum and that it cannot be distorted, diluted, or trivialized by uninformed coverage and still pass inspection. Avoiding these assessment errors is critical in an educational environment in which weak accrediting standards for ethics go hand in hand with spotty, uniformed coverage that would not be tolerated for other business disciplines.

Corporations have a social responsibility to assist in the overall well-being of their communities through the compliance of moral business standards and practices. However, many societies still face serious issues related to unethical business practices. Business Ethics and Diversity in the Modern Workplace investigates the ethical frameworks within modern corporations and their impact on the communities they serve. With a focus on autonomous decision making in complex quandaries, this book is an all-inclusive reference source for students, researchers, practitioners, and managers who are concerned with the various ethical dilemmas within businesses, as well as evaluating moral issues impacting societal welfare.

This volume overlooks the distinct expressions and awareness of volunteering in the lived reality of people from different regions of the world. By casting the net widely this book not only expands the geographic reach of experiences, models and case studies but also transcends the conventional focus on formal volunteering. It highlights institutional forms of volunteering specific to developing nations and also describes volunteering that is more loosely institutionalized, informal, and a part of solidarity and collective spirit. As a result this book provides a different look at the values, meaning, acts and expressions of volunteering. The chapters in this book consist of essays and case studies that present recent academic research, thinking and practice on volunteering. Working from the premise that volunteering is universal this collection draws on experiences from Latin America, Africa including Egypt, and Asia. This book focuses on developing countries and countries in transition in order to provide a fresh set of experiences and perspectives on volunteering. While developing countries and countries in transition are in the spotlight for this volume, the developed country experience is not ignored. Rather the essays use it as a critical reference point for comparisons, allowing points of convergence, disconnect and intersection to emerge.

Rarely discussed in courses on ethics is the topic of excuses, but in McDowell's view, excuses offer the most illuminating way to understand the true nature of ethical problems in the professions. He looks at excuses that professionals give when accused of acting unethically, and asks, when are they valid and when not? Problems of professional ethics are really problems of compliance, he argues, not ignorance of expectations. The study of excuses can help us understand what these problems are and offer insights into ways to solve them. Banks maintains too that our ethical expectations may need overhauling, given substantial changes that have occurred in how professionals do their work today. They can be easily persuaded that what they are doing is not unethical; it depends on the excuses they give themselves as well as others. Professionals know what's expected of them, but social and economic pressures make compliance difficult. Professionals in all fields, who struggle to be both successful and ethical, will find the book challenging, provocative, and yet sympathetic and reassuring too. It will also be an important resource for graduate students in courses exploring the relationship between business and ethics.

Excuses may be ways of avoiding professional responsibility, says McDowell, but they may also be the way in which general ethical principles are adapted to particular contexts. They may also indicate that ethical codes need to be reformulated to adapt to changes in how professional services are delivered. Specialization, urbanization and the systematic breakdown in community relationships, the globalization of the economy, system, and market pressures for success--for all these reasons, professionals today face problems much different from those faced by their counterparts earlier in the century. Excuses also raise the problem of whether any system of voluntary compliance, like professional ethics, can function when the decision on whether an excuse is valid or invalid rests with the actor, who can rationalize almost any self-interested action he or she might take. McDowell explores these issues and others in a fresh, readable style, with numerous anecdotal examples, and with evidence from many sources that the crisis is real and demands quick but lasting remedies.

"A society without truth—and the related quality of trust—will not long endure." —from the Preface

Ethics in corporate America has become a bottom-line issue. Scandals such as the junk bond debacle in the late '80s and the recent bankruptcy of Orange County, California, graphically illustrate just how devastating losses from corrupt business practices can be. Closing the rift between a company's public and private face, its avowed as opposed to actual behavior, is now more than ever the concern of the accountant.

Examining a firm's business records and practices has traditionally placed the accountant in the role of watchdog. And in a corporate world where ethical ambivalence can complicate even the most routine business decision, a trusted accountant can guide a company toward a revived sense of purpose, showing it how to live up to its own expressed ethical standards—leading the way to new business, increased profits, and cost savings. Ethics and the CPA details just how an accountant can assess a company's ethical health as part of a rigorous accounting regimen—and institute corrective measures.

The book begins by clearly defining the accountant's role in the area of "ethical services," with specifics on establishing and performing an audit on an ethics-based program for business, governmental, and not-for-profit entities. Issues such as the specific knowledge, competencies, and attitudes essential to the professional providing ethical services are also discussed.

The second part of the book takes the ethical pulse of the contemporary business environment, analyzing some notable ethical failures in well-known companies as well as the range of regulatory demands on CPAs, including the requirement for finding unethical/illegal behavior (SAS 82) and SEC oversight responsibilities. Also included are the results of an ethics survey report on CPAs given to state CPA societies, regulatory bodies, and industry.

Finally, part three looks at the framework and issues surrounding developing and leading an in-house ethics program, as well as the elements of an effective ethical program, developing an ethical oversight committee, benchmarking an ethics program, marketing ethical services, and the ethical challenges in the new millennium.

Ethics and the CPA is a practical handbook for the accountant on guiding one's clients toward an improved bottom line and financial stability—through impeccable conduct from the boardroom on down.

Ensuring your client's continued financial prosperity —with an in-house ethics program.

Keeping a firm financially healthy has become more and more a question of monitoring its ethical pulse. Assessing the on-the-job behavior of managers and employees and how closely it measures up to their expressed codes of conduct has now become part of a CPA's overall financial review function. And building an in-house ethics program that both leads and inspires has become one of the key measures of an accountant's success. Ethics and the CPA describes how to make "ethical services" part of the accounting regimen, with specifics on establishing and performing an audit on an ethics-based program for business, governmental, and not-for-profit entities. It also surveys the contemporary business environment, analyzing some notable ethical failures in well-known companies as well as the host of regulatory demands on CPAs, including selected laws and regulations illustrating the range of compliance expected in the United States. The book also provides the specifics of setting up an effective ethical program, developing an ethical oversight committee, benchmarking an ethics program, marketing ethical services, and the ethical challenges in the new millennium. The essential guidebook on how to incorporate ethical services into an existing accounting practice, Ethics and the CPA shows accountants how to make their clients' bottom line an ethical one.

This volume focuses on naval leadership and ethics with respect to the individual leader and how his or her values and actions affect military cohesion, mission success, and the profession of arms. Moving beyond the "right and wrong" of personal ethics to examine the broader field of professional military ethics, this carefully selected collection of relevant materials from the Naval Institute's vast collection of articles recognizes the range of experience, perspectives, and opinions that are found in the sea services and argues that diversity does not preclude acceptance of common core values and standards of performance within any unit. Included are articles by Adm. Arleigh Burke and Vice Adm. James B. Stockdale that speak from long personal experience regarding the topics of integrity and moral courage.

This book offers a case-study approach to stakeholder theory that moves beyond theoretical analysis to the applied. As stakeholder theory has moved into the mainstream of management thinking in business ethics and a number of the management disciplines, there is an increasing need to explore the subtleties of stakeholder engagement via examples from practice. The case studies in this volume explore a number of aspects of the idea of stakeholder engagement, via the method of clinical case studies. Edited by leading scholars in the field of business ethics and stakeholder theory, this text affords a solid grounding in theory, brought to new levels of applied understanding of stakeholder engagement.

Instances of wrongdoing in and by organizations have featured heavily in news headlines in recent years. Why do organizational participants - employees, managers, senior officials - engage in illegal, unethical, and socially irresponsible behavior? The dominant view of wrongdoing as an abnormal phenomenon assumes that the perpetrator is a rational, proactive actor, working in isolation. However, Palmer develops an alternative approach in this book examining wrongdoing as a normal occurrence, produced by actors with no positive inclinations to engage in this practice, but whose behaviour is shaped by the immediate social context over a period of time. The book provides a comprehensive critical review of the theory and research on organizational wrongdoing. By using rich case study material, it illuminates different perspectives, potential explanations, policy implications, and suggestions for the way forward for the improvement of organizational efficiency and effectiveness.

Often highlighted for being a microcosm within the greater global context, Icelandic businesses and institutions provide the perfect opportunity to advance knowledge of corporate governance and business ethics amidst once-in-a-lifetime events such as the 2008 Financial Crisis and the COVID-19 pandemic. Corporate Governance and Business Ethics in Iceland provides real-world case studies of how institutions approach governance and ethics in a country where one organization's actions often have a massive ripple effect throughout the entire nation. The book offers valuable insights to businesses around the world including themes as diverse as board independence, stakeholder relations, crisis management, environmental practices, international business, marketing ethics and privacy across a wide range of industries. The combination of current case studies coupled with a practical approach to academic theory is suitable for a wide range of readers, from undergraduate students to CEOs and boards of directors. Contributing to innovative discussions surrounding Corporate Social Responsibility (CSR) and Environmental, Social and Governance (ESG) frameworks, Corporate Governance and Business Ethics in Iceland prompts sustainable and positive pathways forward.