FOCUS: Ethics in the Accountancy Profession in Ireland

Accountants confronted with ethical dilemmas are expected to comply with their ethical guide or seek advice from their professional body. This study of Chartered Accountants in Ireland records their views on the usefulness of a Code of Ethics, the efficacy of their professional Institute and the need for ethics courses in Continuing Professional Development. Peter Clarke is a lecturer in the Department of Accountancy, University College Dublin, Dublin 4; Nancy Hill and Kevin Stevens are members of the School of Accountancy, DePaul University, Chicago.     

FOCUS: Ethics in Need of Regulation

How much real impact on business behaviour is achieved by ethical debate and discussion? The author contends that little ethical change will come about unless it is the subject of regulation and institutions, as instanced in equal opportunities, corporate governance and the quality of financial services. Dr Clarke is a member of the Department of Sociology, University of Liverpool, P.O. Box 147, Liverpool L69 3BX.     

FOCUS: Business Ethics Research: A Cultural Perspective

Why do certain ethical values and beliefs work within the realities of organisation life, while others do not? Research into corporate culture in its various expressions can provide a means of relating corporate rhetoric to actual performance and provide a deeper understanding of the conditions for practical change. Dr Brigley is a member of the Centre for the Study of Organisational Change in the School of Management, University of Bath, Claverton Down, Bath BA2 7AY. He wishes to acknowledge the benefits received from discussion with his colleagues in the Centre and especially with its Director, Dr Paul Bate.     

After Andersen: An Experience of Integrating Ethics into Undergraduate Accountancy Education

This paper challenges a pervasive, if not always explicit assumption of the present state of theorising in business ethics. This is the idea that a workable theory of organizational ethics must provide a unified perspective on its subject matter. In this paper we will sketch the broad outlines of an alternative understanding of business ethics, which focuses on constraints on corporate conduct that cannot reasonably be rejected. These constraints stem from at least three different levels or spheres of social reality, i.e. the preconditions of a well-ordered society, the internal morality of economic activity and the preconditions of autonomous agency.     

FOCUS: Business Ethics in Austria

Our Associate Editor for Austria describes the unique national features which underlie the recent development of modern business ethics in his country. Univ.-Prof. Dr Franz Rupert Hrubi is a member of the Abteilung für Philosophie, the University of Economics and Business Administration, A 1090 Vienna, Schlagergasse 6, Austria.     

FOCUS: Ethics in Business and Health

"The NHS may not, on a tight definition, be a business, but it has an obligation to its financial stakeholders (the tax-payers), and this implies an ethical obligation to be business- like. This means it must be as well-managed as it is well-meaning." The author is Chairman of St George's Healthcare NHS Trust. Until 1988 she was Head of the Department of Politics at Queen Mary and Westfield College, University of London, where she is now Visiting Professor. She is a non-executive director of Norwich Union and of the HMV Group and her most recent book is Business Ethics at Work , Cambridge University Press, 1995.     

FOCUS: Ethical Problems in Ethics Research

Current research in business ethics gives serious cause for concern because it may be designed more to advance academic careers than to encourage ethical business. The author is completing his doctoral thesis in business ethics at the Management School, Imperial College, London.     

FOCUS: Information Technology and Business Ethics

'Those who understand the underlying technology on which the modern business depends have a professional, social and moral obligation to look to the needs of their neighbours who lack that understanding'. Professor Ennals is a member of the Business Information Technology Research Unit of Kingston Business School, Kingston University, Kingston-on-Thames KT2 7LB, England, where he has shared in developing the new Business Information Technology degree.     

FOCUS: The Ethics of HIV/AIDS and the Workplace

How should companies handle the issue of HIV/AIDS and cope with the ethical dilemmas which result? Should they adopt a defensive policy or aim for a more humanistic policy? Dr Goss is Senior Lecturer in Organizational Behaviour in the University of Portsmouth Business School.     

从企业文化视角再议饭店会计伦理的构建

基于以人为本的根本宗旨、中国特色社会主义经济与社会可持续发展的战略思想、传承中国优秀的历史文化与创新发展的现代文化三个层面相结合,对企业文化建设进行新视角的解读,餐饮企业构建饭店会计伦理,应遵循全局性、客观性、竞争性和效益性的原则,要倡导和贯彻社会主义"荣辱"道德观和核心价值观,大力推进企业文化体制建设,宣传饭店会计伦理建设的先进业绩,积极争取政府有关机构与相关社团机构对会计伦理建设的大力支持。     

Organizational Trustworthiness: An International Perspective

Although trust has been widely recognized as a vital component ofrelationships and a critical element to the success of organizations,the literature describing trust and trustworthiness is known for itsvarying perspectives and its inconsistencies. Trustworthiness has beenidentified as a condition precedent to the development of trust.Building upon the established constructs of interpersonaltrustworthiness, we propose a related model containing the sevenconstructs of Competence, Legal Compliance, Responsibility to Inform,Quality Assurance, Procedural Fairness, Interactional Cour-tesy, andFinancial Balance. Citing evidence from trust-related literature, weidentify the utility of these seven constructs in encompassingorganizational trustworthiness as a subjectively perceived aspect oforganizational effectiveness. We analyzed questionnaire data andconducted comparative world-region analyses.     

FOCUS: Business Ethics in Europe Current Developments in German Business Ethics

Germany is at the leading edge of European reflection on the nature and requirements of ethical business. Two scholars in the field provide a survey of the main lines of discussion in the current German business ethics scene, and discuss three important books which are helping set the scene for further developments. Prof. Dr. Horst Steinmann holds the Chair for Business Administration and Management at the University of Erlangen-Nürnberg, Lange Gasse 20, D-90403 Nürnberg, and Dipl.-Hdl. Brigitte Kustermann is research assistant to the same chair.     

FOCUS on Business Change and Ethics*: The Ethics of Change Management: Manipulation or Participation?

Managerial effort has been moving from maintaining a “steady state” to wrestling with the challenge of continuing change and the ethical dilemmas which this can present. Is it possible to formulate an “ethics of change” to guide individuals in such circumstances? The author is a senior lecturer at Cranfield University, Bedford MK43 OAL, UK, and a visiting research associate at the London School of Economics. His principal interests concern the management of organisational change in settings where technology is either the key driver of change, or is the key enabler of some aspect of organisational or process redesign.     

FOCUS: Ethics in Competition Morality and Competitive Advantage

Successful business activity in the market is commonly likened to evolution and the survival of the fittest, in which there is little, if any, place for ethics. The author questions various assumptions underlying this view, and suggests that competition can bring out the best as well as the worst in human character. He is a member of the Department of Philosophy in the Faculty of Letters, Reading University, Whiteknights, Reading RG6 2AH. This paper was first presented at a Seminar on Teaching Business Ethics held at London Business School on Friday, 10 March, 1995.     

FOCUS: Risks in Business Ethics and Venture Capital

By creating new ventures and new job opportunities venture capital is essential to a dynamic economy. But it should also be fair and ethical at every stage. Professor Fassin explores the various ethical issues which arise between venture capitalists, entrepreneurs and investors. He teaches at the University of Mons (FUCAM) and has written widely on management. From 1988-1991 he was Secretary General of the European Venture Capital Association. He is partner of the Veerick School of Management of the University of Ghent.     

FOCUS: A New French Course in Business Ethics

The Ecole Supérieure de Commerce de Rennes has recently introduced a final year group-taught compulsory course in Business Ethics. Its organisers here describe and discuss their aims, methods and results. Michael Brent is Head of the Human Resources Department at Groupe ESC Rennes, 2 rue Robert-d'Arbrissel, 35065 Rennes, and has an MA in Philosophy and diplomas in business and marketing, as well as several years European consultancy experience. Susan Grinsted teaches production management and related subjects at Rennes, with a first degree in Metallurgy and a PhD in Engineering as well as several years UK industrial experience and a previous appointment at Warwick University, England.     

International Marketing Ethics from an Islamic Perspective: A Value-Maximization Approach

International marketing practices, embedded in a strong ethical doctrine, can play a vital role in raising the standards of business conduct worldwide, while in no way compromising the quality of services or products offered to customers, or surrendering the profit margins of businesses. Adherence to such ethical practices can help to elevate the standards of behavior and thus of living, of traders and consumers alike. Against this background, this paper endeavors to identify the salient features of the Islamic framework of International Marketing Ethics. In particular, it highlights the capabilities and strengths of this framework in creating and sustaining a strong ethical international marketing culture. At the heart of Islamic marketing is the principle of value-maximization based on equity and justice (constituting just dealing and fair play) for the wider welfare of the society. Selected key international marketing issues are examined from an Islamic perspective which, it is argued, if adhered to, can help to create a value-loaded global ethical marketing framework for MNCs in general, and establish harmony and meaningful cooperation between international marketers and Muslim target markets in particular.     

FOCUS: Research in Business Ethics* Business Ethics Research: Shaping the Agenda

“The most significant outcome of effective business ethics research would be an improvement of ethical standards and ethical behaviour in organizations”. So how can such research be made effective? The author is Lecturer in Management Studies, University of Cambridge, and Fellow of Lucy Cavendish College.     

The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics

The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s (2008, http://www.geert-hofstede.com/hofstede_dimensions.php) cultural dimensions in an attempt to empirically explain accounting organizations’ decisions about whether to adopt the IFAC Code or to retain their organization-specific code. Our results indicate that accounting organizations in cultures with high levels of Individualism and Uncertainty Avoidance are less likely to adopt the model IFAC Code. Organizations in high Individualism and Uncertainty Avoidance societies are therefore less likely to surrender the setting of ethical standards to an outside, international organization.