886,608 research outputs found

    Ethics as a risk management strategy: the Australian experience

    Get PDF
    This article addresses the connection of ethics to risk management, and argues that there are compelling reasons to consider good ethical practice to be an essential part of such risk management. That connection has significant commercial outcomes, which include identifying potential problems, preventing fraud, the preservation of corporate reputation, and the mitigation of court penalties should any transgression arise. Information about the legal position, examples of cases, and arguments about the potential benefits of ethics are canvassed. The orientation of this article is essentially Australian. It is hoped that it may provide some insights of value to other countries

    An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

    Get PDF
    The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting

    Applied information ethics

    Get PDF
    What do ethics mean in the context of Information and Knowledge Management in the business sector? Professional practice in librarianship and information management rarely approaches the life-and-death situations characteristic of medical practice, or the life-changing circumstances characteristic of legal practice. It is perhaps understandable then that the professional ethics of information work has never attained the same status as medical or legal ethics. Nevertheless over recent decades there has been growing recognition that professional information work of involves significant ethical issues

    THE IMPACT OF THE ELECTRONIC CULTURE ON ETHICS AND MANAGERIAL CULTURE

    Get PDF
    This paper undertakes to investigate the rich documentary material which has putforth or suggested that the improvement process of corporate practices continues and that there aremore and more companies, firms, etc. and even countries interested in understanding andimplementing these principles. This interest stems from these entities’ desire to become reliablepartners for the countries with tradition in the field, which in time will lead to an increasingalignment of different cultures in the field of corporate governance.The opening of the markets, globalization, the access to advanced technology, determine new formsof ethics. These new forms of ethics, as well as the ethical management tools, ethical standards,codes of ethics, reports of corporate social responsibility or social labels related to them, generateprestige and joint stock that are in turn converted into opportunities for sustainable developmentand long-term profit. In addition, the widespread use of the computer began to substantially modifythe management decisions and to shape the organizational culture along new directions ofelectronic culture.The concept of electronic culture refers to the organizational culture that forms within acommunity. This community widely uses the computer as an important tool in the process of intra-and extra- organizational communication, as well as the basis for decisions and actions of itsconstituents, influencing the major attitudes, behavior and performance of its members.Business, Culture, Decision making, Electronics, Ethics, Globalization, Information,Management, Responsibility.

    ETHICS BUILT IN: A DIALOGIC APPROACH TO MANAGEMENT INFORMATION SYSTEMS ETHICS EDUCATION

    Get PDF
    The study of ethics is unarguably a key component of Management Information Systems (MIS) education. From the early days of the discipline, concerns abounded that computing and information were fraught with the possibility of misuse, leading the profession to determine that it had an obligation to do its utmost to encourage ingrained ethical practice. I propose a new approach to ethics teaching in Management Information Systems, one that addresses the need to inculcate habits of ethical thought as an integral part of the design, deployment and use of Management Information Systems. Students would learn the necessity of including ethical analysis at the beginning rather than at the end of MIS initiatives because ethics would be presented as “built in”, an essential organic element of major MIS topics. The habits of ethical thought would be supported by introducing students to models and frameworks using a dialogic approach

    Emerging good practice in managing research data and research information within UK Universities

    Get PDF
    Sound data intensive science depends upon effective research data and information management. Efficient and interoperable research information systems will be crucial for enabling and exploiting data intensive research however it is equally important that a research ecosystem is cultivated within research-intensive institutions that foster sustainable communication, cooperation and support of a diverse range of research-related staff. Researchers, librarians, administrators, ethics advisors, and IT professionals all have a vital contribution to make in ensuring that research data and related information is available, visible, understandable and usable over the mid to long term. This paper will provide a summary of several ongoing initiatives that the Jisc-funded Digital Curation Centre (DCC) are currently involved with in the UK and internationally to help staff within higher education institutions prepare to meet funding body mandates relating to research data management and sharing and to engage fully in the digital agenda

    Managing intellectual capital : individual rights and the public interest

    Get PDF
    Managing intellectual capital and intellectual property is a challenging task, especially for knowledge-based organisations vested with a public interest. Scientific ethics and freedom of information may clash with copyright law or with other intellectual property enactments, thereby engendering conflicts of interest. International law and treaties make for a complex regulatory framework. World-wide advocacy of the open access principle has led to some statutory changes, but its proponents mostly assume that copyright owners will act voluntarily. The implications for knowledge management are elucidated

    Apprenticeship and Conservation Incentives

    Get PDF
    Apprentice programs offer a method to encourage responsible individual behavior by laying the foundation for successful collective property rights. Apprenticeship has three purposes: to restrict the rate of entry, to affect the quality of the participant, and to create the conditions for collective action for sustainability. Apprenticeship could be an important fishery management tool, particularly in decentralized, adaptive management regimes that require ongoing, multi-party negotiation for success. It is not vocational training; instead it serves a public purpose: to create the conditions for stewardship and participation in management. This perception of collective property right mimics customary practice in some successful traditional fisheries such as the Maine lobster fishery where customary practice has been demonstrated both to have conservation benefits and to lower enforcement costs. Case information from Maine’s new, statutory lobster apprentice program is discussed. Apprenticeship creates conditions for responsible behavior by creating a stable population that can develop long term assurances about expected behavior and can develop credible internal monitoring and sanctions. In addition to requiring a personal investment of time, it provides information about fishing ethics and non-fishing information about basic biology, ecology, and participation in the management system. This, because it changes the frame of reference, should affect individual behavior both fishing and as participants in management. Apprenticeship focuses on the individual fishing as the principal actor in conservation. The apprenticeship approach bolsters both co-management and, for that matter, conventional limited entry programs as well

    The Discourse of Management and the Management of Discourse

    Get PDF
    Discourse is a pervasive tool of management; one might even say that discourse is what managers do. A widespread assumption among managers is that discourse is not only a pervasive tool, but an effective one for precise communication of information, for making decisions, and for enlisting action, essentially a transmission tool. This paper maintains that the transmission view is a limited conception of language use, one which leads to a faulty conception of what managers do. It ignores the need for an ethics of communication and misjudges the creative aspects of language use. Management discourse is a far more complex and fluid phenomenon, one requiring not just effective use, but management itself. In other words consideration of the discourse of management leads us to the need for the management of discourse.
    corecore