Moral Accountability Research Articles

Laws on Protection of Whistle Blowers

Whistleblowing, an act often shrouded in complexity and controversy, emerges as a vital mechanism in upholding ethical standards and accountability within our societal framework. It embodies the courageous act of revealing malpractices, illegalities, or unethical behavior within an organization by insiders who are driven by a sense of duty or personal values and choose to unveil hidden truths that could otherwise remain concealed. Today, the significance of whistleblowing reverberates across various sectors, from corporate environments to government entities and non-profit organizations. It acts as a moral compass, steering us toward transparency, accountability, and the preservation of ethical standards. This paper delves into the multifaceted history and global landscape of whistleblower protection laws and their evolution. The rise of legal protections and frameworks for whistleblowers marks a positive shift. Nations across the globe have recognized the need to shield these individuals from retaliation, offering safeguards and avenues for reporting that prioritize their safety and well-being.

Sports Governance and Ethics: Investigating Global Efforts to Ensure Fair Play and Integrity in Sports

Purpose: The main objective of the study was to investigate global efforts to ensure fair play and integrity in sports.
 Methodology: The study adopted a desktop research methodology. Desk research refers to secondary data or that which can be collected without fieldwork. Desk research is basically involved in collecting data from existing resources hence it is often considered a low cost technique as compared to field research, as the main cost is involved in executive’s time, telephone charges and directories. Thus, the study relied on already published studies, reports and statistics. This secondary data was easily accessed through the online journals and library.
 Findings: The findings revealed that there exists a contextual and methodological gap relating to sports and ethics- investigating global efforts to ensure fair play and integrity in sports. Preliminary empirical review revealed that ethical leadership sets the tone for an organization's culture and significantly influences the ethical conduct of athletes, officials, and stakeholders. Therefore, it is imperative for sports organizations to prioritize the development and reinforcement of ethical leadership at all levels. In addition to that, the studies have underscored the significance of anti-doping programs in preserving fair play in sports. These programs have proven effective in detecting and deterring the use of performance-enhancing substances. However, there is an ongoing need for continuous improvement in anti-doping strategies, with a particular emphasis on enhancing detection methods and ensuring consistent enforcement across all sports and regions.
 Unique Contribution to Theory, Practice and Policy: The Institutional theory, ethical leadership theory and Diffusion of Innovation theory may be used to anchor future studies relating to sports. The study recommended for strengthening of ethical leadership, enhancing transparency and accountability, continuous improvement of anti-doping measures, promoting of cross cultural sensitivity among others.

Godly accountability: reflection on ethics for zakat accountants

Purpose - This research aims to explore the forms of accountability of zakat institutions and their importance and to uncover the meaning of accountability from zakat accountants.Method - To achieve this goal, this study uses qualitative methods with a phenomenological approach. There are three key informants interviewed in this study. Data analysis in this study was divided into four stages: bracketing, noema, noesis, and eidetic reduction.Result - This study found that accountability is reflected in financial reporting and accountability is essential for zakat institutions to increase good governance and trust in the community. Accountability can be interpreted as having faith and ethics, righteousness, accountability to God, and accountability to humans.Implication - Internalizing ethics to become a zakat accountant is more honest and professional and upholds integrity in carrying out its duties.Originality - This research discusses the meaning of accountability from zakat accountant’s perspective and forms of accountability in zakat institutions. Empirical findings can be used to develop insight into accountability in zakat institutions.

The role of scientific journals in times of war

In times of war raging on European soil, the academic community can help by doing what it knows best – documenting important evidence and publishing research. The experience of the Croatian Medical Journal (CMJ) editors during the Homeland War shows how a scientific journal can help during wartime (Marušić & Marušić, 2002). The CMJ published numerous scientific articles on various aspects of war (Marušić & Marušić, 2012; Marusic, Markulin, Lukic, & Marusic, 2006). To attract more authors to write about war and to improve the quality of the submissions CMJ editors introduced an authorhelpful prereview (Marusic & Marusic, 2001). CMJ editors worked with the authors to help them prepare their manuscripts until they were ready for an external peer review. Editorial staff working closely with authors formed the cornerstone of CMJ editors' work and became a unique approach in the world of medical journals (Marušić & Marušić, 2002, 2022).In October 2022, the directors of the postgraduate doctoral program Translational Research in Biomedicine (TRIBE), decided to use that experience and together with the editorial board of the ST-OPEN journal, which is now led by the former editors of CMJ, launch the Giving Voice project to help Ukrainian authors write reports about the war in Ukraine. We named the project Giving Voice because we wanted to give a platform to voices that often are not heard loud enough, particularly those that do not belong to academic elites: students, refugees, vulnerable and marginalized groups, and others whose lives have been disrupted by war.In collaboration with the ST-OPEN editorial staff, we are inviting interested authors from Ukraine to send us their manuscripts. ST-OPEN is an interdisciplinary journal so we welcome contributions from all scientific fields. We will re-employ the author-helpful prereview. Our help will include assistance with study planning, statistics, writing, and English language editing to make the obtained data publishable. Other experts who would like to become a part of our network of mentors are more than welcome. All articles will go through a formal external review process, so we cannot guarantee that all will be accepted for publication, but we will do our best to make them publicationready.Although many projects are aimed at helping the academic community in Ukraine, to our knowledge, our approach is unique. Additional details about the Giving Voice project, already published articles, and similar projects are listed on the project website (Sapunar, 2022). As members of the academic community, we can make a difference within our professional realm. We should not only be a simple service for publishing articles but also, perhaps more importantly, agents of change for the scientific community. As directors of the TRIBE doctoral program, we aim to educate scientists to solve research problems and write reports about them. We should not only try to provide future scientists with knowledge and skills or gather them around the key values – we should also help create enlightened agents of change and equip them with leadership qualities accompanied by social and moral accountability (Frenk et al., 2010). We will extend the same efforts to the authors and mentors who decide to take part in the Giving Voice project.

The Impact of the Global Pandemic on Ethics, Professionalism, and Judgment in Accounting and Financial Reporting

The Impact of the Global Pandemic on Ethics, Professionalism, and Judgment in Accounting and Financial Reporting

The Vice of Social Comparison in Kierkegaard: Nature, Religious Moral Psychology, and Normativity

This paper argues for the thesis that social comparison is, for Kierkegaard, a vice. The first part of this article reconstructs Kierkegaard’s understanding of the nature of social comparison. Here, I bring attention to his anthropological but also political and sociological observations that pertain to social comparison and its links to modernity. The second part reconstructs the moral psychological account of social comparison in Kierkegaard, drawing on some of the available secondary literature. I complement Kierkegaard’s consideration of social comparison in relation to worry and humility with his account of the non-cognitive aspects of its operationality. The third part demonstrates that social comparison is a vice. Therein, drawing on the previous sections of this article, I identify Kierkegaard’s naturalistic argument engaged to present social comparison as a non-moral and non-religious vice (functionalism), pointing toward its intermeshing with the moral religious.

Disclosing Otherness: Situated Knowledges and the Politics of Ethnographic Approaches to the #WeAreNotWaiting Movement in Type 1 Diabetes and Beyond

In this article, I reflect on my empirical engagement in the global (digital) health movement #WeAreNotWaiting in the context of Type 1 Diabetes. I want to take my relationships and interactions in this community as a starting point to discuss the multifacetedness of doing ethnographic research in health-political activist communities while not being affected by the health conditions the research participants are affected by and not sharing their explicit personal-political aim. Building on Donna Haraway’s conceptualization of situated knowledge and Kim TallBear’s notion of ethics of accountability, I empirically retrace three accounts of disclosing otherness in my empirical engagement that were generative for my understanding of the movement. I suggest that the moments where one needs to explain oneself, where one is met with skepticism, or experiences tensions, might be uncomfortable and challenging but can be generative. To engage with them can contribute to the accountability of the ethnographer.

The challenges hampering South African economic growth integration process in the sub-region

The study aims to assess the issues and challenges hampering policy implementation in the Southern African region for economic growth. Qualitatively, this paper collected data and analysed them based on content, using secondary sources from different domains, including Google Scholar, and Scorpius repositories. Findings demonstrate that the design and structure of the African regional development within the integration schemes is around inward-looking industrialization intended to facilitate economic participation costs for member states. This often remains unevenly distributed among member states. Most countries in Africa linger highly reliant on agriculture and yet suffer from high levels of unemployment and food insecurity on the continent. The study contributes to the existing debate on regional and economic integration in the Southern African sub-regional for social-economic development with the adoption of ethical value leadership and accountability. In these situations, it is logical to expect the “African regional integration in the Southern African Development Community (SADC) sub-regional schemes to be most focused on developing synergies that may exist to promote both socio-economic development and regional security across borders. This may hamper policy implementation through good governance and an ethically valued approach.

Physicians’ duty to climate protection as an expression of their professional identity: a defence from Korsgaard’s neo-Kantian moral framework

The medical profession is observing a rising number of calls to action considering the threat that climate change poses to global human health. Theory-led bioethical analyses of the scope and...

Etika Dalam Penelitian Akuntansi: Suatu Analisis Dan Review Blibliometric

This study aims to determine the development and relevance of ethics in Islamic accounting. The data used in this study were 94 indexed research publications with the theme of Islamic Accounting for the period 2003 to 2022. The data were then processed and analyzed using the R Biblioshiny application program to determine the bibliometric map of the development of the role of ethics in Islamic accounting. The results show that the number of publications on the development of Islamic accounting research has increased significantly. The results showed that the journal with the highest productivity with the theme of Islamic accounting is the Islamic Accounting Journal. The authors who wrote the most were Kamla R and Yacoob H. “Accounting” became the longest trending topic until 2020 and “Islamic Accounting” became the most used topic in 2018.

Cautionary Considerations for The Role of Artificial Intelligence in Healthcare

Dear Editor Artificial Intelligence (AI) has the potential to revolutionize healthcare by making it more accessible and adaptive. The use of AI technologies, including large language model tools (LLMs), offers exciting possibilities for improving health outcomes and supporting healthcare professionals, patients, researchers, and scientists. However, it is crucial to approach the integration of AI in healthcare with caution, taking into consideration the lessons learned and potential risks highlighted by experts. One of the key considerations raised in the field of AI in healthcare is the potential for biased data used to train AI systems. Biased data can lead to the generation of misleading or inaccurate health information, exacerbating existing disparities and hindering equitable access to care. To mitigate this, it is important to ensure that AI systems are trained on diverse and representative datasets, reducing biases and promoting inclusiveness and equity (1). Ensuring the reliability and accuracy of AI-generated responses, particularly in LLMs, is another critical aspect that requires attention. Although LLMs can produce responses that appear authoritative and plausible, there is a risk of these responses being completely incorrect or containing serious errors, especially in the context of health-related information. Rigorous evaluation, expert supervision, and transparent quality assurance mechanisms are necessary to ensure the reliability of AI-generated insights and prevent potential harm to patients (2,3) The protection of sensitive health data and the preservation of patient privacy are paramount in the development and deployment of AI technologies. It is crucial to establish robust consent procedures, implement secure data storage practices, and prioritize data protection measures. Striking the right balance between data accessibility and privacy protection is essential to maintain public trust and ensure the responsible use of AI in healthcare (4,5). Furthermore, the potential misuse of AI technologies, including LLMs, for the dissemination of health-related disinformation poses a significant concern. Highly convincing false health information generated by AI systems can be difficult for the public to differentiate from reliable sources. Proactive measures, such as regulation and monitoring, are necessary to prevent the spread of health-related disinformation, preserve public trust, and uphold the integrity of healthcare systems (6,7). In harnessing the potential of AI to improve human health, it is imperative for policy-makers, healthcare professionals, and technology firms to prioritize patient safety, protection, and well-being. Ethical principles, transparency, accountability, inclusiveness, and responsible governance should underpin the design, development, and deployment of AI technologies in healthcare. While AI holds immense promise in transforming healthcare, it is essential to approach its implementation with caution. By learning from the challenges and risks highlighted by experts, and by adhering to ethical principles and responsible practices, we can maximize the benefits of AI while minimizing potential adversities. This will not only ensure the well-being of individuals but also contribute to the advancement of healthcare for all. Keywords: artificial intelligence, technology, healthcare

What drives the attainment of goals of ethical education in higher institutions? The perception of professional accountants and accounting educators

PurposeThis study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions.Design/methodology/approachThe study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is based on 417 valid responses, and the hypothesized relationships are tested using ordinary least square (OLS) regression.FindingsThe results indicate that ethics-related courses (ERC), methods of teaching ethics (MTE) and methods of ethics interventions (MEI) have a positive and significant impact on achieving the objective set for EEI in accounting programs.Research limitations/implicationsThis study provides valuable insights for accounting educators and professional body managers in developing accounting ethics curricula in universities and professional accounting institutions.Originality/valueThis study involves accounting educators and professionals and applies ethical theories of egoism, deontology and utilitarianism to demonstrate the role of ethical interventions in accounting programs in achieving set objectives from a developing country context.

Legal and ethical accountability of fossil fuel corporations: Need for a new social contract

To stabilise climate change, fossil fuel businesses must accept responsibility for their part in the deterioration of environmental circumstances. Unfortunately, the regulatory structure is inadequate, making it challenging to hold fossil fuel businesses accountable. There is a significant increase in lawsuits against fossil fuel companies to make them accountable for their pollution. This study analyses litigations to hold fossil fuel companies responsible for climate change. We illustrate the present disadvantages, which can only be altered by crafting considerable modifications to business conduct's legal and ethical framework. The Social Contract Theory of Thomas Hobbes could be used to describe how businesses may be held accountable in the contemporary global economic system by re-engaging the social contract between citizens and government. This study contributes to the literature on climate change by stressing the convergence between fossil fuel firms' legal and ethical responsibilities to achieve genuine emission reduction through negotiating a new social contract.

A systematic review of the link between public service motivation and ethical outcomes

ABSTRACT Preventing unethical behaviour is a concern across cultures and is important for sustaining integrity and stakeholder trust in governance regimes. Encouraging self-regulation of ethical behaviour and accountability of public sector personnel has attracted multidisciplinary attention. A large body of literature has examined the link between public service motivation (PSM) and public personnel’s enactments of various ethics-related behaviours. Scholars disagree, however, about whether PSM is significantly associated with ethics-related outcomes. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, we conducted a systematic literature review of 59 articles focusing on the PSM-ethics linkage to provide an integrated summary of how PSM affects ethical outcomes. We conclude that the empirical evidence addressing the PSM-ethics linkage is growing, but the mechanisms by which PSM influences ethical behaviour are not yet clear. In this article, we use prosocial organisational behaviour (POB) model to explain how PSM can influence ethical outcomes for public sector employees based upon our systematic literature review.

Why the Moral Equality Account of Hypocrisy Does Not Fail After All

The Moral Equality Account of Hypocrisy (ME) is a prominent theory of why hypocrites lack moral standing to blame. Hypocrites make exceptions for themselves and thereby implicitly deny moral equality, which is an essential premise of moral standing to blame. ME has recently faced challenges from philosophers who deny that it is the hypocrite’s rejection of moral equality that causes her to lose moral standing to blame. I have distinguished three main challenges which I discuss and rebut in this article: “The Internal Blame and Blame of Fictional Characters Challenge”, which I attribute to Todd (2019), and “The Hypercrite Challenge” and “The Inegalitarian Norm Challenge”, which are due to Lippert-Rasmussen (2021). The article begins by offering an account of ME. It fills in a few gaps in the theory, by explaining why it is necessary for a blamer to invoke a special right to blame and by determining the type of right that standing to blame is. It also distinguishes between the question of why hypocrisy is wrong or bad, and the question of why it undermines moral standing to blame. I hold that several theories provide plausible answers to the first question, but only ME has so far given a good answer to the second question. When distinguishing properly between these two questions, we see that ME can respond satisfactorily to the three challenges.

A Tracer Study on the Bachelor of Secondary Education Graduates of St. Paul University Surigao A. Y. 2017-2022

A tracer study is a research method commonly used in the field of education to assess the outcomes and impact of an educational program or institution on its graduates. It involves tracking and gathering data on the employment status, career paths, and overall experiences of program graduates over a specific period after they have completed their studies. The tracer study titled “A Tracer Study on the Bachelor of Secondary Education Graduates of St. Paul University Surigao A.Y. 2017-2022″examined the employability of graduates and assessed the effectiveness of the teacher education program outcomes. Data was collected from a sample of 35 graduates using an adapted-modified questionnaire and analyzed using various statistical tools. The study revealed that the majority of participants were females aged 22 to 25, with a bachelor’s degree as their highest educational attainment. English was the most specialized area, and most respondents graduated in 2017. Within six months of graduation, approximately 51.43% were employed and 48.57% were unemployed, with employed graduates occupying teaching positions at different levels and others pursuing various occupations. Competencies learned in college, such as communication, critical thinking, and problem-solving skills, were deemed useful in their first jobs. The study also identified attributes acquired during undergraduate studies, including communication, critical thinking, research, problem-solving, social and ethical responsibility, productivity, accountability, leadership, teamwork, and pursuit of academic excellence. Graduates rated the teacher education program outcomes and their knowledge in teaching, global competence, reading proficiency, effective communication, pedagogical competence, technological proficiency, knowledge integration, transformative education, assessment competence, ethical responsibility, creativity, empathy, and lifelong learning as very effective. The study concluded by recommending targeted support and preparation for challenging areas of licensure examinations, measures to enhance employability and job placement assistance, and efforts to bridge the education-employment gap. Additionally, specific programs, resources, mentorship initiatives, and curriculum improvements were proposed to support graduates’ success and professional growth. Regular assessment, collaboration with industry professionals, continuous learning promotion, and partnerships with stakeholders were suggested to ensure program effectiveness and foster innovation in teaching and learning.

Impact of Teaching Accounting Ethics on the Ethical Decision-Making of Future Managers

This study aims to emphasize the necessity of dealing with cognitive moral development from the undergraduate level and contribute to the literature by testing two major ethical decision-making models considering perceived overall harm and perceived social pressure concepts that emerge from the literature with a combined approach. For this purpose, the ethical decision-making processes (Rest Model) and moral intensity components (Jones Model) are used to better understand individual factors as well as a standalone ethics course impact on the moral sensitivity and ethical decision-making process. So, the ethical differences between business undergraduate students who took the accounting ethics course, undergraduate students, and MBA students who did not take this course are compared. To do the research, the participants responded to scenario-based questions where an accounting officer is forced to capitalize expenses fraudulently. The analysis is realized using T-test, One-Way Anova and Two-Way Manova tests to shed light on the interaction and the differences between groups. Generation, work experience, and gender are other individual factors used for cross-group comparison. Overall, all hypotheses of the research are partially accepted. The results highlight that the students who do not take the ethics course are significantly negatively different from the MBA students and the students who take the ethics course in terms of overall harm. Other findings conclude that a student who has taken an ethics course is as aware of ethical decision-making processes and moral sensitivity as someone in professional life. Keywords: Accounting Ethics Course; Ethical Decision-Making; Moral Intensity; Individual Factors

A Tracer Study on the Bachelor of Elementary Education Graduates of St. Paul University Surigao A.Y. 2017-2022

A Tracer study is a research method that tracks and collects data on the outcomes and experiences of graduates to assess the effectiveness of educational programs. This research study titled “A Tracer Study on the Bachelor of Elementary Education Graduates of St. Paul University Surigao A.Y. 2017-2022” aimed to trace the employability of graduates and assess their rating of the effectiveness of the teacher education program outcomes. The researchers collected data from 45 graduates using an adapted-modified questionnaire and analyzed using various statistical tools. The findings showed that most of the graduates were female and within the age range of 21-24. Most participants were single, held a bachelor’s degree as their highest educational attainment, and graduated in 2018. The Licensure Examination for Teachers (LET) was taken by 31 graduates, with professional education subjects identified as the most challenging area. Six months after graduation, at least 62% of the graduates who responded remained unemployed, while those employed mostly worked as grade school teachers. The competencies learned during college, such as communication, information technology skills, critical thinking, and problem-solving, were reported as valuable in their first jobs. Graduates highlighted the development of attributes such as communication and relational skills, academic excellence, critical thinking, research, problem-solving, leadership, teamwork, social and ethical responsibility, productivity, and accountability during their undergraduate studies. Graduates rated the nine teacher education program outcomes as very effective. The study’s conclusion recommends targeted support for licensure exam preparation, enhancing employability and job placement, and bridging the education-employment gap.

Pengaruh Pemahaman Kode Etik Akuntan dan Religiusitas terhadap Perilaku Etis Mahasiswa Akuntansi

The problem of professional ethics in accounting has become the center of public attention so that all professions are required to work professionally. This study aims to analyze the effect of understanding the accountant's code of ethics and religiosity on the ethical behavior of accounting students. This research is a causative research using a quantitative approach. The data used in this study is primary data with data collection techniques using questionnaires. The population in this study were students majoring in accounting for the 2018/2019 academic year, Faculty of Economics, Padang State University. The sample technique used in this research is purposive sampling. The number of samples in this study were 146 students from 231 accounting students at Padang State University. The hypothesis in this study was tested using multiple linear regression analysis with IBM SPSS 22. The results of this study (1) understanding of the accountant's code of ethics has a significant positive effect on ethical behavior of accounting students at Padang State University and (2) religiosity has no effect on ethical behavior of university accounting students Padang Country.

Dilemmatic Challenges of Budgeting for Poverty in Local Government in Indonesia

This study aims to identify risk conditions in budgeting inhibiting Local Government when ensuring pro-poor budgeting each year. Qualitative was used in this study, and Semi-structured interviews were conducted with senior managers and local government staff involved with managing pro-poor budgeting. The main findings, first, is the dilemma in determining budgeting priorities in the region, then at the end of the budgeting process in the budget battle that is raised in the expectations. The emerging political risks evolve from maximizing interests by realizing political promises as a form of moral accountability