Professional Ethical Standards Research Articles

Antitrust-Compliant AI Industry Self-Regulation

The touchstone of antitrust compliance is competition. To be legally permissible, any industrial restraint on trade must have sufficient countervailing procompetitive justifications. Usually, anticompetitive horizontal agreements like boycotts (including a refusal to produce certain products) are per se illegal. The “learned professions,” including engineers, frequently engage in somewhat anticompetitive self-regulation through professional standards. These standards are not exempt from antitrust scrutiny. However, some Supreme Court opinions have nevertheless held that some forms of professional self-regulation that would otherwise receive per se condemnation could receive more preferential antitrust analysis under the “Rule of Reason.” This Rule weighs procompetitive and anticompetitive impacts to determine legality. To receive the rule-of-reason review, such professional self-regulation would need to: 1. Be promulgated by a professional body; 2. Not directly affect price or output level; and 3. Seek to correct some market failure, such as information asymmetry between professionals and their clients. Professional ethical standards promulgated by a professional body (i.e., comparable to the American Medical Association or American Bar Association) that prohibit members from building unsafe AI could plausibly meet all of these requirements. This paper does not argue that this would clearly win in court, or that such an agreement would be legal. Nor does it argue that it would survive rule-of-reason review.† It merely says that there exists a colorable argument for analyzing such an agreement under the Rule of Reason, rather than a per se rule. Thus, this could be a plausible route to an antitrust-compliant horizontal agreement to not engineer AI unsafely.

Peculiarities of Civil Law Status of Customs Intermediary under the Legislation of Ukraine and the EU

The article explores the features of civil law regulation of customs mediation under the legislation of Ukraine and the EU. The author identifies the characteristics that distinguish customs mediation from similar institutions in other areas of management. The author substantiates the position that the legal relationship established between customs authorities and participants of foreign economic activity with the participation of a third party is a type of economic binding legal relationship, i.e. the legal relationship for the provision of intermediary services. Within the framework of customs legal relations, contracts of a civil law nature are considered as a specific way of the state's influence on this sphere of public relations. With the participation of customs intermediaries, certain economic and legal relations are established between customs authorities and participants in foreign economic activity. The content of customs intermediary activities should be determined through the provision of services mediated by civil law agreements, representing the interests of foreign economic activity in relations with customs authorities, the provision of customs and related services, the implementation of legally significant actions aimed at customs procedures. The analysis of EU legislation in the study area led the author to conclude that at the EU level not only general qualification requirements for customs intermediaries are set, but also principles, values and rules of conduct that encourage customs intermediaries to achieve high standards of professional ethics and proper implementation their responsibilities. Given the specifics of customs mediation in the EU, the author concludes that at EU level it is impossible to unify the standards of customs services, so to date access to the profession of customs agent in each entity, the Member State is subject to national jurisdiction with its requirements for candidates to the level of their skills and knowledge. The author emphasizes that at the national level it is advisable to integrate certain elements of the legal regulation of customs brokerage to ensure competitiveness, provide quality services and overcome gaps in legislation.

ВІДПОВІДАЛЬНІСТЬ У КОНТЕКСТІ РОЗВИТКУ АКАДЕМІЧНОЇ ДОБРОЧЕСНОСТІ СТУДЕНТІВ У США

The paper considers the issues of responsibility in connection with the characteristics of the problem of academic integrity in the researches in the USA, whose experience is because the researchers and administration have developed a significant amount of information materials. The main purpose of this paper is to describe the peculiarities of interpretation of the concept of responsibility as a component of the value basis of academic integrity by the US researchers. The research methods used are analysis and content analysis. The understanding of responsibility as a value element of academic integrity is shown in researchers' papers, codes of ethics of university students, documents covering academic integrity policies and specialized manuals for students. Responsibility appears as one of the key aspects of academic integrity. The main approaches to defining the concept of responsibility in the researches in the United States include the study of responsibility in the context of academic integrity and its study in the context of general issues of rights and freedoms of students. At the present stage, various aspects of the problem of responsibility are considered at the scientific level, including the issue of measuring the level of responsibility, description of behaviors defined as responsible / irresponsible, and the role of responsibility in meeting the academic integrity of higher education. It is common to interpret the responsibility of students in relation to the standards of professional ethics of the future sphere of their professional activity. Key words: academic integrity, responsibility, values of academic integrity, students, higher education.

Personnel Policy Strategy of the National Police of Ukraine in the Context of Updating Administrative and Legal Principles of Protecting Human Rights and Freedoms

The author of the article presents the results of the legal and scientific researches analysis of the personnel policy strategy of the National Police of Ukraine in the context of updating administrative and legal principles of protecting human rights and freedoms.
 The modern challenges and directions of the personnel policy of the National Police of Ukraine in the conditions of social conflicts escalation are determined. It is stated that the improvement of the personnel policy of the National Police in all stages of its hierarchical structure and all its units has recently influenced, first of all, on the administrative and legal status of this state structure, focusing its activities on human rights and freedoms protection as a general state priority.
 The concept of “personnel policy” of the National Police of Ukraine is considered as a multidimensional process. It is focused on the implementation of legislative, organizational, administrative, research and other bases for the implementation of the main developing issue of the National Police and its structures; the regulation of procedures of structural units functioning and the police department competencies; defining the tasks, functions, rights, and responsibilities of personnel, as well as the responsibility level of police officers. It is determined that the personnel policy of the National Police is implemented through the totality of social functions of governmental institutions and determines the ways and means of provided reforms and the professionalism of their implementation. It is an important factor of the state integrity strengthening and the element of state regulation of the population lives and strategically determined by the general mission of the National Police. It involves promoting the implementation of state policy in the field of combating crime and ensuring public order, the realization of human rights and freedoms, interests of society and the state, the maintenance of public safety and the provision of services to persons in need within the limits of legislation.
 It is characterized by the general requirements for the competencies, functions, rights, and responsibilities of the personnel, as well as the responsibility level of police officers. According to the modern legislation, the National Police, as well as its separate units should be transparent in their actions, open enough for external control, including public control, its staff should be able to meet the needs of all segments of the population and structures of society in legal protection and maintaining security.
 It is proved that the ethical principles of the police officers’ activities are determined by the priority in serving the needs of individual citizens and society in the whole, by close cooperation and interaction with the population, territorial communities and public associations based on partnership and aimed at satisfying their needs, following the current legislation of Ukraine.
 It is determined that the perspective direction of the studied issue is the development of innovative methods and forms of training and advanced training of personnel capable to meet the professional requirements and ethical standards of policing.

An Exploratory Study Examining Instructional Decisions, Strategies, and Ethics in Social Work Education

Social workers make difficult decisions every day and must do so in keeping with professional ethical standards. This exploratory study examined the types of instructional strategies used to teach social work ethics and ethical decision-making along with the topics of ethics instruction. Using a mixed-methods approach, social work students, educators, and practitioners identified instructional strategies and ethics related topics addressed in social work education. Respondents identified lectures and analysis of ethical dilemmas as the top two instructional strategies. Common ethics related topics among all respondents included boundaries/dual relationships, confidentiality and privacy, as well as sexual relationships with clients. Likewise, respondents indicated confidence in their ability to identify and respond to ethics related issues in practice. Only a minority of respondents indicated that previous training or education was used as a resource to resolve ethical dilemmas. Topics related to social media, technology, and challenges dealing with employers and colleagues were lacking from ethics instruction. Ethics education should include a variety of proven instructional strategies to ensure social workers have the requisite skill and knowledge to resolve ethical dilemmas in practice. Moreover, the complexity of ethical issues and topics of instruction should reflect the nuances of contemporary practice. More research is needed to explore instructional strategies such as think aloud protocols to analyze how social workers resolve ethical dilemmas.

Connecting to the Heart: Teaching Value-Based Professional Ethics

Engineering programs in the United States have been experimenting with diverse pedagogical approaches to educate future professional engineers. However, a crucial dimension of ethics education that focuses on the values, personal commitments, and meaning of engineers has been missing in many of these pedagogical approaches. We argue that a value-based approach to professional ethics education is critically needed in engineering education, because such an approach is indispensable for cultivating self-reflective and socially engaged engineers. This paper starts by briefly comparing two prevalent approaches to ethics education in science and engineering: professional (teaching professional ethical standards, including codes of ethics) and philosophical (teaching ethical theories and their applications in professional settings). While we acknowledge that both approaches help meet certain ethics education objectives, we also argue that neither of these is sufficient to personally engage students in authentic moral learning. We make the case that it is important to connect ethics education to the heart, which is extensively driven by values, and present a value-based approach to professional ethics education. We provide some classroom practices that cultivate a safe, diverse, and engaging learning environment. Finally, we discuss the implications of a value-based approach to professional ethics education for curriculum design and pedagogical practice, including opportunities and challenges for engineering faculty eager to incorporate value-based inquiry into their classrooms.

Top Management Teams’ Academic Experience and Firms’ Corporate Social Responsibility Voluntary Disclosure

ABSTRACTCorporate social responsibility (CSR) disclosure is becoming increasingly important for modern corporations. Focusing on voluntary CSR disclosure and drawing on upper echelons theory, we propose that voluntary CSR disclosure is the manifestation of managerial preferences (e.g., managers’ professional ethical values and standards). Specifically, we argue that top executives with an academic background tend to have higher professional and ethical standards than their non-academic counterparts. These standards lead them to act with self-restraint and to perceive CSR disclosure as an opportunity rather than a threat. Compared with non-academic executives, therefore, top executives with an academic background provide stakeholders with more CSR information. Based on a sample of publicly listed firms in China, we find a significant difference in voluntary CSR disclosure between firms led by academic executives and firms without academic top executives. This difference is smaller for firms that are state-owned, firms that are audited by large audit firms, and firms with greater analyst coverage. We contribute to the literature on CSR voluntary disclosure by providing an in-depth analysis of the effects of top management teams’ academic backgrounds.

Independence of an Advocate in Disciplinary Proceedings: Comparative Approach with a Focus on Ukrainian Experience

This research brings a special focus on the notion of disciplinary liability of advocates, regarding their status in a legal system dedicated to universal standards of competitive fair trial. The article is based on experience of Ukraine in shaping an efficient system of the bar, with a wide comparative insight into the systems of disciplinary liability of lawyers in European counties. Universal standards of professional legal ethics are being peculiarly adverted. Safeguards of procedural independence of lawyers in disciplinary proceedings are presented regarding best European practices. It has been concluded that confidentiality is a cornerstone of professional status of a lawyer and limitations of this principal should be strictly envisaged by law. Otherwise, trustful relationships of a lawyer and his client would be challenged. Independence, due proceedings of investigation of disciplinary offences, proportionality are mentioned as basic principles on which the system of disciplinary liability of lawyers in a democratic society is being founded. Local bar associations play a leading role in protection of advocates’ professional rights and shielding them from unwanted attacks of any type, including infringements of procedural rights of lawyers, coming from law-enforcement authorities.

Przypadki znęcania się nad zwierzętami i reakcji na nie a etyka zawodowa lekarzy weterynarii: wątpliwości etyczno-prawne

Zachowanie lekarzy weterynarii – jako przedstawicieli zawodu zaufania publicznego – winno być zgodne z zasadami etyki zawodowej, w tym dotyczącymi reakcji na przypadki braku dobrostanu lub okrucieństwa wobec zwierząt. Celem pracy jest wskazanie punktów dyskusyjnych, takich jak, powiązane z możliwym znęcaniem się nad zwierzętami, normy prawne i wybory deontologiczne (a także ewentualne błędy), jak również niezgodność postępowania ze standardami etyki zawodowej. W pracy poddane analizie i zaprezentowane zostały wątpliwości i spory o charakterze normatywnym i moralnym w odniesieniu do różnych dziedzin działalności lekarzy weterynarii w zakresie ochrony zwierząt i okrucieństwa wobec nich. Przedstawione zostały postulaty deontologiczne i de lege ferenda, a także obserwacje z zakresu etyki zawodowej.

An investigation of the empathy with patients and association with communicational skills and compliance of professional ethics in medical students of Jahrom University of Medical Sciences: a pilot study from the south of IRAN

Background: Patients' right in the field of health services plays an important role in physician – patients’ relationship and is an important factor in health system management. Empathy and communication skills are nowadays one of the important issues in the field of treatment. Professional ethics are also an intrinsic part of the medical profession, and it is important to consider the components that influence professional ethics.The aim of this study was to determine the level of empathy and the relationship between these two components with respect to professional ethics. Methods: This cross-sectional study was conducted on 3 levels of clinical students by consensus sampling in Jahrom University of Medical Sciences. Data gathering included demographic information form, revised communication skills questionnaire, interpersonal reactivity index (empathy), and the questionnaire of compliance with professional ethics standards. Communication skills questionnaire consisted of 34 items in a 5-point Likert scale. The interpersonal reactivity index consisted of 28-items and 5-degree spectrum, and the professional ethics criteria questionnaire consisted of 31 questions in a five-option Likert scale. Results: The highest average in assessing compliance with professional ethics was in the domain of patient care with a value of 27.30 ±4.8; the highest average in the communication skills was in the domain of regulating emotions with a value of 24.04 ± 3.32, and in the area of ​​empathy it was related to personal distress skill with a value of 17.26 ±6.9. Based on the results of regression analysis, it was determined that empathy could significantly predict communication skills (p=0.0001). Also there are correlation between empathy and some sub domains in communication skills and compliance with professional ethics. Communication skills correlated to compliance of professional ethics. All of them was significant (p <0.05). Conclusion: Considering empathy as a human skill in medical care and its relationship with communication skills and compliance with ethical codes, it is necessary to train these skills in workshop programs to improve students’ knowledge and practice about them.

Концептуалізація страху в новинах про коронавірус

The main objective of the study is to identify and to characterize the main verbal methods of conceptualization of fear in the Ukrainian-language Internet news about the coronavirus. A method of analysis of relevant scientific information on the research topic was used, which contributed to the development of its concept. The method of interpretation of sociological research data was used, the Ukrainian-language Internet news about coronavirus was monitored. The concept of fear in the Ukrainian language consciousness is a complex cognitive structure that has a large number of components of sensory-emotional nature: fear, anxiety, disquiet. Fear is fixed in the language as a psychophysical condition, a person’s symptomatic reaction to danger, uncertainty, indeterminacy, therefore, it has a negative assessment. The conceptual analysis of the emoseme «fear» in the Ukrainian linguistic and cultural picture of the world postulates its connection with psychological lack of freedom. Mass media as the active agents of social development with all its dynamics, stagnation, crises and challenges are a powerful sociocultural factor of generating fear in the individuals and the communities. The media misuses the technique of “magic of numbers”, namely the expressively colored words (“victim”, “died”, “infected”, etc.) in the news headlines, which are primarily and usually uncritically perceived by the media consumer, without proper immersion in the body of news, without checking the message for reliability and accuracy. As a consequence, a poorly prepared text (according to professional journalistic and ethical standards) on extremely relevant social issues, multiplied by low media literacy and media criticism of the vast majority of mass audience, can become an excellent tool for misinformation and manipulation as well as shaping erroneous public opinion and touching off panic.

The university teachers’ professional ethics from the students’ perspective

The article’s purpose is to describe some results of the research of students’ representations about the professional ethics of University teachers. The sample includes full-time and part-time students of psychological and pedagogical education. The diagnostic instrument was questionnaire “Customer Perceptions of professional ethics of the specialist”. It was revealed that students mainly note the orientation of the teachers’ professional ethics standards to their own professional interests, note the compliance of teachers’ personal characteristics with ethical requirements, and consider the job instructions to be the basis for the content of ethical standards in the teacher’s activity. Differences in the views of full-time and part-time students were found. Full-time students pay more attention to teachers’ personal characteristics as proof of compliance with ethical standards. Part-time students give a higher evaluation of teachers’ orientation to the professional community interests and needs of other ethic application objects (not only professional and client), as well as give a higher evaluation of law and universal values and culture as origins of teachers’ professional ethics.

Profesyonel Etik Standartları İle Örgütsel Vatandaşlık Davranışı Arasındaki İlişkide Örgütsel Özdeşleşmenin Rolü: Ortaokul Öğretmenleri Üzerine Bir Araştırma (The Role of Organizational Identification in the Relationship Between Professional Ethical Standards and Organizational Citizenship Behavior: A Sample of the Secondary School Teachers)

Purpose – The aim of this study was to investigate the relationship between teachers' level of adoption of professional ethical standards, organizational citizenship behavior and organizational identification. Design/methodology/approach – The data used in the study consist of 214 secondary school teachers working in Bayburt. The questionnaire form was distributed to the teachers by hand and made face to face. Frequency analysis, reliability analysis and correlation analysis were performed by using SPSS program. After the confirmatory factor analysis was performed with the help of AMOS program, direct and indirect relations were determined by bootstrap method and the fundamental model was analyzed by structural equation modeling. Findings – According to the findings of the study, it was shown that the level of adopting professional ethical standards increased organizational citizenship behavior. In addition, it was seen that organizational citizenship behavior increased teachers' perception of organizational identification. In addition, it has been found that organizational identification has a partial mediating role in the effect of teachers' professional ethical standards on organizational citizenship behaviors. Discussion – In this study, it was shown that teachers' perceived professional ethics standards positively and positively affected organizational citizenship behavior and also organizational identification perceptions were positively and significantly affected within this relationship. The other result is that professional ethical standards have both direct and indirect effects on organizational citizenship behavior and organizational citizenship in a model with organizational identification. Thus, it is thought that this study can shed light on future studies about teachers.

Professional Ethics in Performance and Educational Technology

The purpose of the study is to discuss approaches for developing professional ethics in educational technology (ET) based on definitions of educational technology and performances in the field of instructional design and technology (IDT). We will do in several stages, first, we will review historical definitions of educational-instructional technology and discussions for ET field. Then, we will discuss each of definition of ET as previous concepts, focusing attention for rules to primary concepts and contents presented in each definition. We will also present historical approaches of the definitions which provided professional ethics perspective and ethics in society since 1960s. The process should indicate or address possible performance design approaches in ID steps for developing learning and teaching in learning environments as well as developing professional ethics in educational technology. This also indicates approaches in philosophy of educational technology and its theory, definition and applications of new technologies as well as professional ethics perspectives and AECT code of ethics. In the paper, we discuss the professional ethics strategies and steps from past to present that a project design teams should follow the strategies and rules for designing learning environments in education, industry, business and army based on philosophy of educational technology and professional ethics in performance with ID models by using newest technologies in society. The process compares both understanding global ethics strategies and considerations for research and product design by ID Models. The steps include understanding words in educational technology practice concept, psychological and instructional trends in instructional design (ID) as well as educational technology movement and using professional ethics rules for conducting multimedia projects in last decays. At the end of the study, conceptions of educational technology will be discussing as a last definition of educational technology. In addition to professional ethical standards in performance in the field, we will present the relationships between educational technology and application problems for creating instructional materials in society. All steps and standards in professional ethics based on AECT’s code and philosophical approaches in the field will be given at the end of paper.

UNIVERSITY EDUCATIONAL ENVIRONMENT AS A MEANS OF MANAGING THE PROFESSIONAL RESPONSIBILITY FORMATION IN A WOULD-BE TEACHER

The relevance of the article is due to the demands of the federal state educational standard and the “Teacher” professional standard, both of which set clear requirements for a would-be teacher. The school expects a Bachelor graduate to follow legal, moral and ethical norms, as well as the standards of professional ethics, while performing his/her pedagogical activities. Such expectations substantiate the importance of forming the professional responsibility in a would-be teacher. For this purpose, the university should train a would-be teacher through the appropriate use of the educational environment resources available at the institution. The goal of the article is to review the university educational environment as a means of managing the professional responsibility formation in a would-be teacher. We have chosen the environment immersion approach as the methodological foundation of our research. This approach presupposes indirect management of the professional responsibility formation through the synergy of educational, pedagogical, project and social activities at the university. The article is the summary of the Vyatka State University experience in accumulating the structural elements of the educational environment as a means of managing the professional responsibility formation in a would-be teacher.

Toward a psychotherapy science for all: Conducting ethical and socially just research.

Much has been written in recent years regarding the integration of social justice values with psychology and psychotherapy; however, the discourse surrounding social justice perspectives related to conducting psychotherapy research is scant. Psychotherapy researchers are beholden to various professional ethical standards, laws, and policies; however, adhering to these rules and guidelines may make research ethical, but not necessarily socially or politically just. In this article, the authors build on previous work from community, feminist, positive, and multicultural psychology perspectives as well as their own experiences as psychotherapy researchers, to propose a framework for approaching psychotherapy research from an ethical and socially just position. Examples from the authors' experiences conducting psychotherapy research with incarcerated individuals, community- and school-based research with youth, and research with sexual/gender minorities are provided to illustrate theoretical principles and provide practical recommendations. Barriers to implementing such a framework to psychotherapy research, as well as strategies to manage these challenges are also discussed. In addition, the authors propose a model that can be used to develop and evaluate the social justice process and content dimensions of a research study. (PsycINFO Database Record (c) 2019 APA, all rights reserved).

A time to speak and a time to keep silent: Professional ethics, conscience, and the medical interpreter

Summary Professional medical interpreter training initially emphasized the role of the interpreter as a “conduit” who faithfully and transparently rendered the messages of both the healthcare provider and the patient to each other for maximum understanding. Professional ethical standards required the interpreter to communicate only what the other parties were saying, without adding or deleting from the words spoken. However, as professional standards have evolved over the last three decades, and practice has challenged theory, it has become apparent that the “conduit” model at times is too restrictive. Since interpreters occupy the unique position of having the most complete awareness of what is transpiring among all parties linguistically and culturally, they often face the need to go beyond merely transferring information to mediating any miscommunications caused by institutional, language, or cultural barriers. As such, the interpreter's role has expanded to allow circumstances in which they may also act as “culture brokers” or even “advocates”. In reality, the dynamics of the interpreting session demand a balance of trust, power, and control among all participants. This article will focus on the professional parameters that guide interpreters in deciding when to move beyond a neutral role in the best interests of the parties involved or when intervention adversely affects desired outcomes.

«Неуместная» гуманность: как работают врачи в пенитенциарной системе России

В связи с тем, что Россия в последние годы занимается реализацией международных стандартов обслуживания заключенных, остро встает вопрос о качестве здравоохранения в местах их принудительного содержания. В статье описываются и анализируются особенности профессиональной идентичности медицинских работников в уголовно-исполнительной системе России. Положение врачей в формальной и неформальной организационной структуре рассматривается через призму концепции профессиональной автономии Элиота Фрейдсона и понятия тотального института Эрвина Гоффмана. Эмпирическим материалом являются 24 полуструктурированных интервью с медицинскими работниками, сотрудниками различных служб ФСИН РФ, бывшими осужденными, правозащитниками. Важным для понимания положения и идентичности врача в пенитенциарной системе является организационный фактор. Медицинские работники во ФСИН подчиняются не Министерству здравоохранения, а Министерству юстиции. Несмотря на это с 2014 г. врачи исправительной системы формально не подчиняются администрации исправительного учреждения, но на практике автономизации их профессии не произошло. В статье сделан вывод, что профессиональная идентичность врачей «разбавляется» ведомственной идентичностью и приобретает новые очертания, которые характеризуются смещением лояльности от пациента в сторону тотального института. Профессиональная автономия врача ограничена за счет невозможности самостоятельно принимать решения, относящиеся к профессиональной компетенции, а также невозможности следовать основным нормам профессионального этического кодекса. К таким нормам относится, в частности, врачебная тайна. Из-за того, что в пенитенциарных учреждениях медицинское обслуживание является менее значимой функцией по сравнению с режимной, врач может заниматься профессиональной деятельностью только через систему «взаимных уступок» с режимными сотрудниками и администрацией мест лишения свободы. Давление на медицинских работников и антитерапевтические действия в отношении заключенных со стороны режимных сотрудников врачи уравновешивают с помощью апелляции к своим исключительным и необходимым пенитенциарной системе профессиональным компетенциям. Эти и другие условия трансформируют отношения врач-пациент, создавая дополнительную дистанцию между ними.

Inhibitors Mechanisms of Group and Individuals Dishonesty

Objective : the purpose of this study is to present how the insertion of control mechanisms, such as auditing and professional ethical standards, would influence the dishonest behavior of individuals in particular, and within a group. Method : an experiment was performed with 204 participants in whom they would watch a die-rolling game and report the number shown by the dice. Nevertheless, the payment was tied to the number they reported and not to the number seen, thus making them dishonest. Originality/Relevance : it is the first study in Brazil that seeks to verify components of collective dishonesty: previous works only analyzed individual dishonesty. In addition, both nationally and internationally, it is the first research in which mechanisms that are capable of inhibiting collective dishonesty are analyzed. Results : it was possible to verify that the audit and the reading of some articles of the Professional Code of Ethics of the Accountant made the participants less dishonest: when the individuals were not subject to any control mechanism, 27% of the participants were dishonest; On the other hand, when they were subject to an audit process or after reading the PCEA articles, the percentage of dishonest ones was 9%. Theoretical/Methodological Constraints : in the experiment it was possible to corroborate the hypothesis of the research: the control mechanisms presented (audit and reading articles in the PCEA) resulted in more honest decisions. Social/Management Contributions : this work puts into question the research on dishonesty, not only its ethical and moral aspects, but also its financial impacts.

Inhibitory mechanisms on dishonesty of groups and individuals

Objective : the purpose of this study is to present how the insertion of control mechanisms, such as auditing and professional ethical standards, would influence the dishonest behavior of individuals in particular, and within a group. Method : an experiment was performed with 204 participants in whom they would watch a die-rolling game and report the number shown by the dice. Nevertheless, the payment was tied to the number they reported and not to the number seen, thus making them dishonest. Originality/Relevance : it is the first study in Brazil that seeks to verify components of collective dishonesty: previous works only analyzed individual dishonesty. In addition, both nationally and internationally, it is the first research in which mechanisms that are capable of inhibiting collective dishonesty are analyzed. Results : it was possible to verify that the audit and the reading of some articles of the Professional Code of Ethics of the Accountant made the participants less dishonest: when the individuals were not subject to any control mechanism, 27% of the participants were dishonest; On the other hand, when they were subject to an audit process or after reading the PCEA articles, the percentage of dishonest ones was 9%. Theoretical/Methodological Constraints : in the experiment it was possible to corroborate the hypothesis of the research: the control mechanisms presented (audit and reading articles in the PCEA) resulted in more honest decisions. Social/Management Contributions : this work puts into question the research on dishonesty, not only its ethical and moral aspects, but also its financial impacts.