Moral Accountability Research Articles

Research on the Construction of Professional Ethics of Accounting Personnel

Abstract: Accounting basic professional ethics refers to the behavior and norms that accountants should follow. It reflects the professional skills, professional ethics and influence on the social economic environment of accountants. With the development of the times, financial information has become the basis for the parties to participate in the decision of the social market economy, so the importance of the basic professional ethics of accounting has become increasingly prominent. In recent years, accounting fraud has become more and more serious due to the irregularities of accountants' basic professional ethics, which has affected the development of the social market economy. Therefore, it is urgent to strengthen the construction of accounting professional ethics, improve the moral standard of accountants, resolutely crack down on false accounts, standardize the order of our accounting market and eliminate corruption. Although accounting ethics receives a lot of attention today, many scholars still treat it as a separate discipline, rather than just combining it with false financial statements, fraud, and fraudulent activities. This article delves into the ethical standards of accounting practitioners in China and explores the reasons for this phenomenon from different perspectives. Through this work, it proposes some effective measures to promote the fairness and transparency of China's accounting work and create a healthy financial environment for society.

The Business Angel, Being Both Skilled and Decent

In this review, we explore the scientific landscape regarding Business Angels (BAs), a person who decides to offer their skills to improve the community where they live, distinguishing the different ways in which it is possible to contribute. This systematic review starts with a precise definition of what a BA is in terms of goals, strategies, and intervention area, which could be in social, environmental, technological, or educational areas, differentiating a BA from other kinds of stakeholders, revealing some precise influences due to different cultures or entrepreneurial ecosystems. We are talking about a person who is authoritative not only in terms of competence, knowledge, and skills but who is also noteworthy in terms of moral stature and accountability. We used three databases, SCOPUS, WOS, and EBSCO, using VosViewer to create cluster mapping to differentiate the various areas of research on this topic. We revealed three clusters, namely Business Angel, entrepreneurship, and venture capital, that clarify different facets of the construct. BA activities are very different from conventional strategies and protocols. BAs can operate in innovative areas, bring their own technologies to improve capabilities, handle projects related to sustainability and innovation, and even address social functions and social cohesion.

Ethics in a Culture of Dharma

The diversity of human existence and survival calls for multiple reconsidered approaches to knowing and understanding lives. The standard procedures of knowing have so far been reflective of an understanding which is distant from the everyday realities of people. Ethical approaches used in research need to be sensitive not just to the context of enquiry but also to the varied ways of experiencing, engaging and negotiating with everyday life. The present article discusses the everyday ethics of engagements in the field through examples from ethnographic enquiries in different ecologies within India. Ethics of transparency, accountability, sensitive procedures, authenticity and mutuality in the relationships established in the field and beyond are argued to be vital to the research process. Dharma is understood as the basis of the universe in the Indian philosophy. Dharma encourages openness, sensitivity, and mutual respect towards all forms of life, embracing multiplicity and alterity. The article explores the nuances of four ethnographic studies from India to understand the choices and positions of the researchers in the light of Dharma as an approach while navigating the dynamic elements of the field enabling them to reduce the distinction between self and other.

Use of Offensive Animal Metaphor as an Interactional Activity in Online Forum Discussions

ABSTRACT This paper investigates offensive animal metaphors in blog comments about the management of donations of money and medical relief during the coronavirus pandemic in China. Rather than understanding the metaphorical usage of language as a cognitive process, we consider its situational usage as a social action and invoke insights from Conversation Analysis. Based on data retrieved from Sina Weibo, we show how discussants use animal metaphors to accomplish varying actions and construct intelligibility between themselves and others about the relationship between actions, moral accountability, and description of social events. We therefore argue that CA with its focus on topicality, action and societal membership can complement the cognitive understanding of the proximity between the source and the target domains.

Ethical Artificial Intelligence Framework Theory (EAIFT): A New Paradigm for Embedding Ethical Reasoning in AI Systems

The rapid development of artificial intelligence (AI) has created several ethical issues, including bias, a lack of transparency, and privacy concerns, demanding the incorporation of ethical governance directly into AI systems. This study introduces the Ethical Artificial Intelligence Framework Theory (EAIFT), a novel approach to incorporating ethical reasoning into AI. It emphasizes real-time oversight, open decision-making, bias detection, and the ability to change ethical and legal norms. EAIFT advocates for establishing "ethical AI watchdogs" that automatically monitor and ensure the ethical operation of AI systems, together with dynamic compliance algorithms that can adapt to regulatory changes. The paradigm also encourages transparency and explainability to build user trust and detect and correct biases to ensure fairness. This paper employs a qualitative methodology that combines stakeholder interviews, content analysis, and expert commentary to evaluate EAIFT's potential to increase ethical accountability in various areas, including healthcare, banking, and criminal justice. The findings suggest that EAIFT outperforms existing ethical frameworks by proactively reducing biases, increasing transparency, and ensuring adherence to ethical standards. While presenting a comprehensive and adaptable technique, the study also acknowledges limitations in empirical testing and the need for additional research to widen EAIFT's applicability to future ethical challenges in artificial intelligence. The paper suggests future research subjects, such as empirical testing in different scenarios, a more in-depth examination of ethical risks, and the inclusion of the framework into new AI technologies to promote responsible AI governance by societal norms and values.

Does Lack of Commitment Undermine the Hypocrite's Standing to Blame?

ABSTRACTAccording to an influential account of standing, hypocritical blamers lack standing to blame in virtue of their lack of commitment to the norm etc. which they invoke. Nevertheless, the commitment account has the wrong shape for it to explain why hypocrites lack standing to blame. Building on the lessons of that critique I propose a novel account of what undermines standing to blame – the comparative fairness account. This differs from the commitment account and the other prominent account of why hypocrites lack standing to blame offered in the literature: the moral equality account. Finally, I observe that, intuitively, lack of commitment undermines standing to blame and that many hypocrites might lack standing for that reason also. Moreover, typically the hypocrite's failure to address their own faults is a feature in virtue of which, other things being equal, the hypocrite is less committed to the norm in question. These two observations provide the basis for an error theory of the commitment account's appeal, despite its inability to explain why, qua hypocritical blamer, one lacks standing to blame.

Influence of Ethical PR Practices on Corporate Image during Scandals in Tanzania

Purpose: The aim of the study was to assess the influence of ethical PR practices on corporate image during scandals in Tanzania. Materials and Methods: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: The study indicated that maintaining ethical standards significantly mitigates reputational damage. Ethical PR strategies, including transparency, accountability, and timely communication, help companies navigate crises more effectively. Transparency ensures that all relevant information is disclosed promptly, fostering trust among stakeholders. Accountability demonstrates a company's commitment to taking responsibility for its actions, which can help regain public trust. Timely communication ensures that the company controls the narrative, reducing the spread of misinformation. Studies indicate that companies employing ethical PR practices during scandals tend to recover faster and sustain less long-term damage to their corporate image. Additionally, these practices can turn a crisis into an opportunity to showcase the company's integrity and commitment to ethical standards, potentially strengthening its reputation in the long run. Overall, ethical PR practices are crucial in safeguarding and enhancing corporate image during and after scandals. Implications to Theory, Practice and Policy: Situational crisis communication theory (SCCT), stakeholder theory and image restoration theory may be used to anchor future studies on assessing influence of ethical PR practices on corporate image during scandals in Tanzania. Encourage organizations to establish proactive ethical guidelines for PR professionals. Advocate for the establishment of a regulatory framework that mandates ethical practices in PR. This policy can help standardize ethical behavior across the industry, enhancing corporate accountability.

The Effect of Ethical Leadership on Innovative Work Behaviors: A Mediating–Moderating Model of Psychological Empowerment, Job Crafting, Proactive Personality, and Person–Organization Fit

The study assesses a model designed to investigate the mediating impact of psychological empowerment, job crafting, and proactive personality, and to examine the moderating influence of person–organization fit on the relationship between ethical leadership and employee innovative behavior. A sample of 782 full-time employees from various industries in Jordan were surveyed to gather data on ethical leadership, innovative work behaviors, psychological empowerment, job crafting, proactive personality, and person–organization fit. The study employed an empirical research design, with data collected through surveys. The results reveal a positive correlation between ethical leadership and innovative work behavior, with psychological empowerment, job crafting, and proactive personality as the mediators in this relationship. The link between ethical leadership and innovation work behaviors is also moderated by person–organization fit. The study’s model suggests that ethical leadership practices enhance innovation. Prioritizing ethical principles, transparency, fairness, trust, and accountability cultivates a culture valuing ethics and encouraging innovation. The results provide insights to boost empowerment and proactive behaviors and highlight the importance of a person–organization fit that aligns values for an innovation-friendly workplace. Fit considerations should also be incorporated in recruitment and retention processes. The study makes significant theoretical contributions by synthesizing insights from ethical leadership theory and developing a comprehensive framework to understand how ethical leadership influences innovative work behavior. The research also extends prior work by examining the moderating role of person–organization fit by emphasizing the importance of aligning individual and organizational values in fostering innovation.

Subsidiarity, sphere sovereignty, and state sovereignty

An important question for liberal political theory is whether its account of political morality is compatible with religious political thought. This paper examines one aspect of that broad question, namely the compatibility of the Christian pluralist tradition with liberalism's account of state sovereignty. According to Cécile Laborde, a central commitment of liberalism—and perhaps its most radical—is the claim that the state possesses a form of sovereignty that she dubs ‘competence-competence’. This refers to the state's meta-jurisdictional authority to decide the areas of competence of associations within it. The Christian pluralist tradition, in contrast, emphasises the independent authority of various kinds of social groups and the external limits this places on the state. The paper argues that, despite appearances to the contrary and the claims of many pluralist thinkers, these two views are compatible. It does so through a detailed examination of the two main strands of Christian pluralism, namely subsidiarity and sphere sovereignty, and by comparing pluralists’ and liberals’ approaches to the regulation of religious groups.

An ethical framework for human-robot collaboration for the future people-centric manufacturing: A collaborative endeavour with European subject-matter experts in ethics

Envisioning humans and (smart) robots collaboratively working on the manufacturing shop floor, sharing spaces, tasks and objectives, reflects the ambitious goal that the ideal factory of the future aspires to attain. However, ensuring the effective implementation of this novel form of labour organisation remains an ongoing area of research. Key aspects such as the future role of workers, potential psychological risks, and the overall ethical considerations of human-robot (H-R) collaboration warrant further investigation until the underpinning safety challenges have been addressed. This study presents a novel ethical framework for H-R collaboration in manufacturing, which involved 30 subject-matter experts in ethics within the European context in a collaborative design process conducted through a year-long three-round data collection qualitative Delphi study. The ethical framework adopts a human-centric approach, recognising the influences that expand beyond the specific context of H-R dynamics on the shop floor, towards organisational and societal governance for a more responsible integration of (smart) robotics into the professional settings. Ethics, in this regard, aims to foster ethical awareness and accountability in the processes and practices of design and innovation, involving all stakeholders who play a role in shaping the future of Industry 5.0.

Striking the balance: ethical challenges and social implications of AI-induced power shifts in healthcare organizations

AbstractThe emergence of new digital technologies in modern work organizations is also changing the way employees and employers communicate, design work processes and responsibilities, and delegate. This paper takes an interdisciplinary—namely sociological and philosophical—perspective on the use of AI in healthcare work organizations. Using this example, structural power relations in modern work organizations are first examined from a sociological perspective, and it is shown how these structural power relations, decision-making processes, and areas of responsibility shift when AI is used. In the subsequent ethical part, opportunities for a fairer organization of work, but also dangers due to possibly changed power relations are elaborated and evaluated by presenting a realistic scenario from everyday clinical practice. After combining a proceduralist account of organizational ethics with a virtue-ethical approach, it is argued that certain organizational and character dispositions are necessary for employers and employees to meet the challenge of changing structural power relations in the future. With the same goal, a summative sociological perspective discusses challenges to workplace co-determination.

Indonesian Law and Artificial Intelligence: Balancing Accountability, Ethics, and Innovation

Artificial intelligence (AI), which includes computing for perception, cognition, and action, raises complicated legal issues. This research investigates AI’s influence and legal implications, focusing on its autonomy in communication and creativity, which raises problems about language, intellectual property, and ethical accountability. Discussions differ depending on whether they are influenced by the Common Law or Civil Law systems. While Common Law defines AI as “computer-generated work,” Civil Law tends to see AI as a legal thing. This research aims to formulate a solid ground for an AI legal framework in the Indonesian national legal system. The research undertaken involves a thorough analysis of academic literature, focusing on the legal and ethical implications of AI, highlighting the need for a nuanced perspective to define its subjectivity. In conclusion, the complex interplay between artificial intelligence (AI) and legal principles involves reframing old terminology. Existing models for AI duty are called into question, and vicarious liability is one possible answer. AI is a derived law problem, so it needs to be carefully calibratedfor responsible innovation while also keeping ethics and technological progress in check.

Adverse consequence of monetary Avarice of Joe Keller in Arthur Miller’s ‘All My Sons’

The play primly deals with corrupted impact of avarice in the principal character of Joe Keller, who is completely motivated by a desire for monetary accumulation. The study reveals the collapse of social responsibility, business collaborations and moral accountability due to the monetary avarice of Joe Keller. The study aims to explore the outcome of Joe Keller’s monetary greediness up to the extreme extent of his suicide being failed to bear up criticisms of the family, social and moral pressure. The study is based on the qualitative research to analyze the circumstances, conversations and scenes that move around the principal character Joe Keller, who helplessly tries to defend the consequence of shipping the faulty parts as the right deed in the war but declines to get supports from Chris. The research selects the appropriate sources of information mainly from this play and secondarily collects from journals, theses and books. This research is meant to enable the readers to identify that extreme penchant for the monetary accumulation creates a gloomy circle; all achievement of affluence turns out vain and begins to lose his social direction in life and ultimately, he has no other way except ceasing own life.

The Ethical Dilemma of Academic Integrity and Job Security: A Quantitative Study on Moral Obligations in Competitive Academic Environments in Thailand

In a highly competitive environment, many faculty members must balance the competing moral demands of academic integrity and job security, which poses an ethical issue in academic life. This survey-based quantitative study tried to delve into this complex ethical dilemma by examining the relationship between academic integrity and job security among academicians in competitive educational environments and the role of moral obligations in establishing academic integrity in two selected top universities in Thailand with two hundred participants. A reflective measuring approach was used to assess the validity and reliability of the questionnaire’s latent questions, which included 1) academic integrity, 2) job security, 3) moral disengagement, and 4) self-determination. The structural model by SEM-PLS examined the relationships between these elements and utilized path analysis to evaluate the hypotheses, intending to advance our understanding of making moral choices in challenging academic contexts. The findings indicated that academic integrity is significantly influenced by self-determination and work stability, although higher job security resulted in moral disengagement. It was concluded that maintaining “good” standards of academic behavior requires ethical awareness and accountability.

ZAKAT DISCLOSURE INDEX BY ISLAMIC BANKS AND DEVELOPMENT FINANCIAL INSTITUTIONS IN MALAYSIA

Paying zakat and disclosing it transparently to stakeholders is one of the ways to demonstrate the Islamic ethical value and accountability of Islamic finance institutions (IFIs). Nevertheless, comprehensive zakat information disclosure practices by Islamic banks (IBs) and Development Financial Institutions (DFIs) have received less attention. Therefore, this study was conducted to develop a comprehensive Zakat Disclosure Index (ZDI) for IBs and DFIs and measure the ZDI level of these institutions. Content analysis was performed through financial statements, annual reports, annual integrated reports and annual sustainability reports for four consecutive financial years from 2016 to 2019. The entire population of 16 IBs and 6 DFIs was selected. The ZDI was developed with two categories based on the liability of paying zakat. The scoring was divided into three groups: (i) mandatory financial information versus voluntary financial information versus mandatory non-financial information versus voluntary non-financial information; (ii) mandatory versus voluntary; and (iii) financial versus non-financial. The result showed that the overall disclosure level was at 60 percent, where mandatory disclosure was at 43 percent and voluntary disclosure was at 17 percent, while for financial and non-financial information, the scores were not much different at 25 percent to 33 percent. The study’s implication lies in establishing astandardised zakat index, enhancing comparability among reporting entities. Furthermore, the study holds importance for regulators as it aids in assessing the sufficiency of existing regulations and guidelines. It can guide regulatory actions to uphold the principles of maqasid shariah in reporting practices.

ChatGPT as Co-Author? AI and Research Ethics

Should ChatGPT be viewed merely as a supportive tool for writers, or does it qualify as a co-author? As ChatGPT and similar language models are likely to become more prevalent in assisting with academic writing and research, it seems that we will face with two possibilities: an increase in ghostwriting that could finally undermine the integrity of the knowledge system, or the need to theoretical preparation to recognize the role of non-human contributors. Drawing on Actor-Network Theory, this article examines the question of whether this Chatbot meets, in principle, the requirements for co-authorship. Answering this question in affirmative, it delves into philosophical discussions concerning the agency, moral agency, and moral accountability of such technological entities.

Aktualisasi Nilai Budaya Siri’ Na Pacce dalam Akuntabilitas Non-Governmental Organization

Purpose: This research aims to actualize the cultural value of siri' na pacce in the soul of every individual in the accountability of a non-governmental organization (NGO). Research methodology: This type of research is qualitative with a data analysis process using an ethnographic approach which aims to understand the indigenous people's point of view, their relationship with life, to realize their vision of their world. The research was conducted at the gardening learning community Maros Youth Learning Center (MYLC), a learning center under the SRP Payo-payo organization in Maros, South Sulawesi. Results: The research results found that the actualization of siri' na pacce cultural values provides a strong and ethical accountability framework for the NGO. It enhances the running of the organization by fostering a sense of unity to achieve a common mission which is not only symbolized by material accountability, but also by non-material values, such as mutual respect, solidarity, and empathy. In the end, the values of siri' na pacce positively impact the organization's members as a whole. Limitations: Researcher has limitation in interacting with community donors due to limited space which refers to geographical challenges that hinder direct access to donors. Contribution: This research contributes to organizations regarding the implementation of accountability that is imbued with local cultural values, can strengthen accountability and ethics in NGO management because there are intangible, non-material elements.

Students' Perceptions of Business Ethics and Accounting Ethics Education among University Students Majoring in Economics and Business

Students' Perceptions of Business Ethics and Accounting Ethics Education among University Students Majoring in Economics and Business

DeepRing: Convolution Neural Network based on Blockchain Technology

Background: This paper addresses specific challenges in predictive modeling, namely transparency issues, susceptibility to data manipulation, and fairness concerns. To overcome these obstacles, the study introduces DeepRing, approach that combines Convolutional Neural Networks (CNNs) and blockchain technology. Objective: DeepRing aims to enhance prediction integrity, data security, and fairness, thereby improving the ethical considerations, reliability, and accountability of predictive models. Methods: involves iterative training of a CNN model on five diverse datasets, including CIFAR-10, Fashion-MNIST, MNIST, CIFAR-100, and a Hands dataset. The CNN architecture incorporates Conv2D layers, MaxPooling2D layers, and Dense layers. Training metrics such as accuracy and sparse categorical cross-entropy loss are monitored, with the Adam optimizer employed. While achieving high accuracy on Plam (0.5300), MNIST (0.9978) and Fashion MNIST (0.9673), DeepRing exhibits moderate performance on CIFAR-10 (0.9296) and lower accuracy on CIFAR-100 (0.5973). Results: demonstrate the effectiveness of DeepRing in improving accuracy and enhancing model performance across various datasets. However, further development and validation are essential for successful model implementation, further development and validation are essential for successful model implementation. Conclusions: Introduces DeepRing as an innovative solution to address key challenges in predictive modeling, specifically focusing on transparency issues, susceptibility to data manipulation, and fairness concerns. By combining Convolutional Neural Networks (CNNs) with blockchain technology, DeepRing aims to elevate prediction integrity, enhance data security, and promote fairness, thereby contributing to the improvement of ethical considerations, reliability, and accountability in predictive modelling.

Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Spiritual Dan Kecintaan Pada Uang Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan

his research aims to test the understanding of the accountant's code of ethics, spiritual intelligence, love of money on the ethical perceptions of accounting students regarding the ethical perceptions of accountants. The population was Stiem Bongaya accounting students class 2020, 2021 and 2022. The sampling technique used was Purposive Sampling. Thus, the number of samples used in this research was 175 accounting students. The analysis technique used is multiple linear regression. The results of the questionnaire data have been tested with classical instruments and assumptions in the form of normality, heteroscedasticity and multicollinearity assumptions. The data analysis method uses multiple linear regression techniques. The results of this research show that understanding the professional code of ethics for accountants has a positive effect, while spiritual intelligence and love of money have a negative effect on students' ethical behavior.