Topic 2-5 The impact of accounting information on ethical behavior has been extensively documented. Many ethical issues are imbedded within and around MCSs. Some critics use ethics arguments to question the basic foundations MCSs and capitalistic economies that empower manager to make economic decisions. However, Macintosh (1994) argues that “accounting and control systems can and do play a critical role in defining the moral constitution of an organization.” Management control systems are
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to Business Ethics Individual and Organizational Ethics Learning Goals After studying this chapter, you should be able to: 1 Describe the stages of moral and ethical development. 2 Explain and apply the core concepts used by individuals and organizations to make ethical decisions. 3 Describe some ethics-based initiatives for fostering diversity in organizations. 4 Explain the nature of stakeholder responsibility and its ethical basis. Individual Differences and Ethics Ethics Competency Anne
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CHAPTER 1 WHAT IS ETHICS?* Stories about “unethical” behavior in business abound. The recent scandals permeating the financial services, savings and loan, and other industries have caused a growing concern about ethics in the workplace. Success often appears to be measured in only dollars. The claim that “greed is good” seems to reflect the behavior of many people in our society. Indeed, the desire to possess more and more seems pervasive—and business, like other institutions, reflects the
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Pharmacy students, upon entering their institutions, have to abide by a code of conduct usually higher than other students following a different career path. Students specialising in law, marketing or accounting do not have to maintain the high standard of professionalism that pharmacy students have to demonstrate whilst in school. Students have deemed this set of rules unfair and professionals insist that it has to be maintained in order to fully understand the grasp of pharmacy as a profession
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St. Jude Children’s Research Hospital are responsible for establishing the objectives and policies. They select, appoint, support and review the performance of the Chief Executive Officers, approve annual budgets, strategic planning, accounting, ethics and compliance, insuring the availability of adequate financial resources and compliance, and performance of the organizations (St. Jude Children's Research Hospital, 2010). The middle tier of their operations consists of the Chief Executive Officers
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The Ethics Thing: Why It Matters More in Hard Times and Why It’s So Hard to Do What Makes Good and Smart People Do Dumb and Unethical Things? Professor Marianne M. Jennings W.P. Carey School of Business Ethical Lapses • • • • • • • • • • • • • • • • • • • • • • Student loan lenders: Sallie Mae and 17 universities Adelphia Boeing Cendant Computer Associates Tyco International T I t ti l General Electric Global Crossing Merrill Lynch Enron Qwest WorldCom Royal Shell Nortel Krispy Kreme Refco
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hence breaking their marketing code in Africa. BBC had investigated and found BAT is trying to attract more young African buyers of its product by adjusting marketing strategy to meet young people's needs. They are actually promoting and selling cigarettes in form of “single sticks”, which is attractive to young people of poor African countries like Nigeria, Malawi and Mauritius, who cannot afford to buy a whole packet of cigarettes. Now, there is nothing wrong with marketing one's product to target
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A Leadership Case Study of Tobacco and its Regulation Introduction In the following study the Author would like to find out, if there is a relationship between a regulatory system and between the moral and ethical questions of the case. The main objective of the case is to show how the private sector leadership can affect public policy outcomes. First of all, the Author would like to give an overview about the historical background of the Tobacco use. Moreover, tries to explain how it became
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Chapter Four Professional Accounting in the Public Interest, Post-Enron Purpose of the Chapter When the Enron, Arthur Andersen, and WorldCom debacles triggered the Sarbanes-Oxley Act of 2002 (SOX), a new era of stakeholder expectations was crystallized for the business world and particularly for the professional accountants that serve in it. The drift away from the professional accountant’s role as a fiduciary to that of a businessperson was called into question and reversed. The principles
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ACN Anti-Corruption Network for Eastern Europe and Central Asia Ethics Training for Public Officials A study prepared by the OECD Anti-Corruption Network for Eastern Europe and Central Asia (ACN) and SIGMA, a joint EU-OECD initiative, principally financed by the EU, in co-operation with the OECD Public Sector Integrity Network March 2013 ACN Anti-Corruption Network for Eastern Europe and Central Asia ETHICS TRAINING FOR PUBLIC OFFICIALS A study prepared by the OECD Anti-Corruption Network
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