128,448 research outputs found
Ethics in tax practice: A study of the effect of practitioner firm size
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
Responsible Autonomy
As intelligent systems are increasingly making decisions that directly affect
society, perhaps the most important upcoming research direction in AI is to
rethink the ethical implications of their actions. Means are needed to
integrate moral, societal and legal values with technological developments in
AI, both during the design process as well as part of the deliberation
algorithms employed by these systems. In this paper, we describe leading ethics
theories and propose alternative ways to ensure ethical behavior by artificial
systems. Given that ethics are dependent on the socio-cultural context and are
often only implicit in deliberation processes, methodologies are needed to
elicit the values held by designers and stakeholders, and to make these
explicit leading to better understanding and trust on artificial autonomous
systems.Comment: IJCAI2017 (International Joint Conference on Artificial Intelligence
Making lawyers moral : Ethical codes and moral character
This article argues that professional codes of conduct cannot perform the important task of ensuring that lawyers uphold high ethical standards. Instead, moral behaviour by lawyers requires the development of fixed behavioural attributes relevant to legal practice - what may be called a lawyer's professional moral character. At the same time, however, along with other factors, professional codes are important in that they can either contribute to or detract from the successful development of professional moral character. If so, it is argued that in order to have the best chance of assisting the character development of lawyers, codes should neither take the form of highly detailed or extremely vague, aspirational norms, but should instead guide ethical decision-making by requiring them to consider a wide range of contextual factors when resolving ethical dilemmas
Ethics in educational research: review boards, ethical issues and researcher development
Educational research, and research in the Social Sciences more generally, has experienced a growth in the introduction of ethical review boards since the 1990s. Increasingly, universities have set up ethics review procedures that require researchers to submit applications seeking approval to conduct research. Review boards and the rules and conditions under which they operate have been criticised as obstructive, unnecessarily bureaucratic, and even unethical. At the same time, review boards and their procedures have been acknowledged as contributing to consideration of the ethical conduct of research. This paper explores the issues related to ethical review and examines the wider ethical considerations that may arise during the research process. The paper concludes that a purely administrative process of review is inadequate to ensure the ethical conduct of research, especially qualitative research. Rather, it is argued that ethical research entails the resolution of a potential series of ethical dilemmas as they arise during research. As such, the ethical conduct of research is a matter of researcher formation and development
Practice-based conundrums and existentialist quandaries of a professional code of ethics
Ethical codes have long been considered indispensable tools in defining the proper conduct of counseling professionals. Revisions reflect the ideals of the industry to accommodate the evolving needs of clients and trends in treatment models, but the essence of the code is to convert principles befitting of the profession into concrete actions or considerations that abet professional decision-making. Acculturation into the profession involves ethics training intended to improve professionals’ ability to apply the code to situations that might arise in their practices, resulting in the most ethically appropriate action. However, such assumptions may be problematic. The idea of ethical competency and improvement in the code itself should be qualified to reflect the uncertainty of moral truths, including counselor training tailored to test competency, both before and during professional practice. In this article, the consideration that morals and ethics are distinct is spelled out and then challenged by drawing on Jean Paul Sartre’s existentialist critique of moral decision-making reality. In light of this critique and John Stuart Mill’s argument regarding the value of vigorous debate over philosophical ideas, suggestions are made regarding a potential approach to ethics competency education
The ethics of border guarding: a first exploration and a research agenda for the future
Although the notion of universal human rights allows for the idea that states (and supranational organizations such as the European Union) can, or even should, control and impose restrictions on migration, both notions clearly do not sit well together. The ensuing tension manifests itself in our ambivalent attitude towards migration, but also affects the border guards who have to implement national and supranational policies on migration. Little has been written on the ethics that has to guide these border guards in their work. Juxtaposing the ethics of border guarding against the ethics of the somewhat related military profession, this article attempts to (a) describe border guarding as a comparatively rule-guided profession; (b) outline the aim and basis of the ethics education that prepares border guards for their work; and (c) propose a research agenda for the future that should further our understanding of (a) and (b), but also help us improve the moral education of border guards
Ethical dilemmas of a clinician/researcher interviewing women who have grown up in a family where there was domestic violence
This article attempts to illuminate some of the ethical dilemmas of a clinician/researcher interviewing women about a sensitive topic- their experience of having witnessed domestic violence in the family they grew up in, as part of a grounded theory study. Vignettes are presented to illustrate the self-reflexive process of the researcher and how she understood the effects of the interview process on her and the participants. The authors argue that doing in-depth qualitative research interviewing is an intervention in the life of the participants, especially, but not only, when the researchers are clinically-trained. However, this clinical training may also be an important resource from which to draw from, to act ethically and understand some of the complexity of the interaction between researcher and participants.peer-reviewe
- …