Ethical Decision-making Strategies Research Articles

Ethical Issues in Accounting: A Comprehensive Review and Analysis

Ethical conduct in accounting is paramount for maintaining trust and credibility in financial reporting. This research paper comprehensively reviews and analyses ethical issues in accounting, exploring theoretical frameworks, historical perspectives, case studies, and practical strategies for ethical decision-making. It examines the regulatory framework and professional standards governing accounting ethics, highlighting their impact on practice. Case studies such as the Enron scandal, Satyam Computer Services fraud, and Lehman Brothers collapse provide insights into real-world ethical dilemmas and their consequences. The paper also discusses the role of technology in shaping ethical practices, emphasizing the importance of transparency, data security, and professional judgment. Furthermore, it delves into the significance of ethical leadership and organizational culture in mitigating ethical risks within accounting firms and corporations. By synthesizing qualitative and quantitative data from diverse sources, this paper offers valuable insights for accounting professionals, educators, regulators, and policymakers in fostering a culture of integrity and professionalism within the accounting profession.

The Influence of the Implementation Analysis on the Advanced Risk Management Enterprise : The Role Of Environmental, Social and Governance Performance

The objective of this study is to investigate the extent to which Enterprise Risk Management Advanced (ERMADV) implementation impacts firm performance and value moderated by ESG performance. The assessment of ERMADV implementation level is done by using eight components derived from governance and firm operating activities whose measurements are founded on Organization for Economic Cooperation and Development (OECD) principle and COSO ERM-Integrated Framework. Board Gender Diversity, Board of Commissioner Size, Firm Size, Leverage as well as Return on Equity (ROE) were further used in this study as control variables. This study includes companies concerning the manufacture and mining industry that is registered on the Indonesia Stock Exchange website from year 2015 to 2021. The findings of this research show that ERMADV significantly affects firm performance and value. In addition, it was discovered that ESG plays a large moderating influence. ESG suggests that an advanced ERM framework will prioritize risks associated with ESG-related aspects if it is resilient and integrated. As a result, this strategy will direct organizations in developing ethical decision-making strategies, improving financial performance and firm value.

Ethical values and principles to guide the fair allocation of resources in response to a pandemic: a rapid systematic review

BackgroundThe coronavirus 2019 pandemic placed unprecedented pressures on healthcare services and magnified ethical dilemmas related to how resources should be allocated. These resources include, among others, personal protective equipment, personnel, life-saving equipment, and vaccines. Decision-makers have therefore sought ethical decision-making tools so that resources are distributed both swiftly and equitably. To support the development of such a decision-making tool, a systematic review of the literature on relevant ethical values and principles was undertaken. The aim of this review was to identify ethical values and principles in the literature which relate to the equitable allocation of resources in response to an acute public health threat, such as a pandemic.MethodsA rapid systematic review was conducted using MEDLINE, EMBASE, Google Scholar, LitCOVID and relevant reference lists. The time period of the search was January 2000 to 6th April 2020, and the search was restricted to human studies. January 2000 was selected as a start date as the aim was to capture ethical values and principles within acute public health threat situations. No restrictions were made with regard to language. Ethical values and principles were extracted and examined thematically.ResultsA total of 1,618 articles were identified. After screening and application of eligibility criteria, 169 papers were included in the thematic synthesis. The most commonly mentioned ethical values and principles were: Equity, reciprocity, transparency, justice, duty to care, liberty, utility, stewardship, trust and proportionality. In some cases, ethical principles were conflicting, for example, Protection of the Public from Harm and Liberty.ConclusionsAllocation of resources in response to acute public health threats is challenging and must be simultaneously guided by many ethical principles and values. Ethical decision-making strategies and the prioritisation of different principles and values needs to be discussed with the public in order to prepare for future public health threats. An evidence-based tool to guide decision-makers in making difficult decisions is required. The equitable allocation of resources in response to an acute public health threat is challenging, and many ethical principles may be applied simultaneously. An evidence-based tool to support difficult decisions would be helpful to guide decision-makers.

Experiences and Perceptions Gained by Student Nurse Externs Working During a Pandemic.

There are no data available presenting the experiences and perceptions of student nurse externs (SNEs) working during the COVID-19 pandemic. This qualitative study was conducted with 12 SNEs to determine their experiences and perceptions during the summer of 2020. The Colaizzi method was used to identify and analyze statements. Four main themes emerged from the data: 1) appreciating holistic compassionate care, 2) progressing from fear toward hope, 3) desiring ethical decision-making skills, and 4) recognizing communication barriers. Implications include emphasizing communication, ethical decision-making strategies, disaster preparedness, and externships as a way to bridge the gap between education and practice.

"I Had No Idea That Other People in the World Thought Differently to Me": Ethical Challenges in Small Animal Veterinary Practice and Implications for Ethics Support and Education.

Although veterinarians encounter ethical challenges in their everyday practice, few studies have examined how they make sense of and respond to them. This research used semi-structured interviews and a qualitative methodology (phenomenological and constructivist/interpretivist approaches) to explore ethical challenges experienced by seven small animal city veterinarians and their ethical decision-making strategies. Thematic analysis of the interview transcripts identified four broad ethical issues: The first concerned disagreements about the best interests of the animal; the second centered on clinical uncertainty about the most appropriate treatment for the animal; the third involved factors influencing ethical reasoning and decision making; and the fourth concerned how ethics education might prepare veterinary students for future ethical decision making. An overarching theme identified in the analysis was one of enormous personal distress. Furthermore, a sense of veterinarians being interested in how others might think and feel about ethical challenges came through in the data. The results give insight into how veterinarians experience and respond to ethical challenges. The research also provides empirical information about everyday practice to inform future education in ethics and ethical decision making for veterinary students.

A neo-institutional perspective on ethical decision-making

Drawing on neo-institutional theory, this study aims to discern the poorly understood ethical challenges confronted by senior executives in Indian multinational corporations and identify the strategies that they utilize to overcome them. We conducted in-depth interviews with 40 senior executives in Indian multinational corporations to illustrate these challenges and strategies. By embedding our research in contextually relevant characteristics that embody the Indian environment, we identify several institutional- and managerial-level challenges faced by executives. The institutional-level challenges are interpreted as regulative, normative and cognitive shortcomings. We recommend a concerted effort at the institutional and managerial levels by identifying relevant strategies for ethical decision-making. Moreover, we proffer a multi-level model of ethical decision-making and discuss our theoretical contributions and practical implications.

The Grounds and Strategies for Ethical Decision-making in Canadian Principalship

This article describes Canadian school principals’ (n=177) perceptions of the factors that constitute their ethical decisions, the grounds, and the strategies for ethical decision-making in their school work. For the participants, primary factors that made decisions ethical were truthfulness and honesty; alignment with values; doing what is best for students and the learning community; and the challenge and pressure of knowing that ethical considerations are the bottom line when it comes to making the right decisions. Their personal and professional grounds for making ethical decisions were confidence in personal ability to consistently make good ethical decisions; faith in the abilities of others to make ethical decisions; and knowledge of the relevant professional ethical codes. Discussing their strategies for ethical decision-making at work, participating principals emphasized self-discipline as a means to deter unethical decisionmaking; past experiences/precedence as aids in making the right ethical decision; referral to a relevant ethical code as support for decision-making; and, advice and feedback from others as moral support and accountability mechanisms. This study provides educational leaders with a better understanding of the nature, grounds, and strategies for improved ethical decision-making in school administration.

Ethics Commentary: Ethical Issues in Psychosomatic Medicine (Consultation-Liaison Psychiatry)

Psychiatrists who practice in medical settings are often called on to provide their recommendations in medical situations with challenging ethical dilemmas. Although not necessarily trained ethicists, psychiatric consultants are often expected to be expertly versed in the field of medical ethics. It is thus imperative for psychiatrists working in medical hospitals to be familiar with important ethical concepts and questions and have a framework within which they can conceptualize their cases. In this paper, we review the “Four Topics Method,” which provides a framework to help with ethical decision-making strategies for patients in a medical setting. We then discuss three cases using this framework, outlining the ethical dilemmas in question and highlighting important themes.

The Influence of Temporal Orientation and Affective Frame on Use of Ethical Decision-Making Strategies

This study examined the role of temporal orientation and affective frame in the execution of ethical decision-making strategies. In reflecting on a past experience or imagining a future experience, participants thought about experiences that they considered either positive or negative. The participants recorded their thinking about that experience by responding to several questions, and their responses were content-analyzed for the use of ethical decision-making strategies. The findings indicated that a future temporal orientation was associated with greater strategy use. Likewise, a positive affective frame was associated with greater strategy use. Future orientation may permit better strategy execution than a past orientation because it facilitates more objective, balanced contemplation of the reflected-upon situation and minimizes potential self-threat associated with past behavior. A positive affective frame likely improves strategy execution because it facilitates active analysis of the experience. Future directions and implications of these findings are discussed.

A study of an ethics education topic for undergraduate nursing students

The study aims to explore nursing students' perceptions of the relative value of various aspects of the ethical component of the undergraduate topic, 'Ethics and Law applied to Nursing' (topic NURS2104). To enable time for reflection on ethics in nursing, sampling occurred 1 year after successful completion of the above-mentioned topic and after successful completion of all but the final clinical experience components of the Bachelor of Nursing (BN) degree. A significant proportion of respondents perceived ethics education as relevant to professional practices. It is also noteworthy that the ethical decision-making strategies that had been incorporated into the topic (NURS2104) became transformed by the clinical experience of each particular student. While results of this study are not conclusive, they nevertheless provide important information for future nursing students on the evolutionary development of ethics education.

George Williams in Thailand: an Ethical Decision-Making Exercise

This article presents a classroom ethical decision-making exercise designed to help students make reasoned ethical decisions while gaining insight into their own and others' ethical decision-making strategies. During the exercise, students individually analyze an original mini-case, then meet in small groups to reach consensus on the advice and ethical decision-making strategy to offer the entrepreneur in the case. The exercise satisfies three learning objectives for students: understanding ethical decision-making strategies, increasing awareness of one's own ethical decision-making criteria, and understanding the bases for diverse group members' (often different) ethical decision-making strategies. Evidence of student learning shows that these three learning objectives are exceeded in that the exercise also spurs students to integrate their learning of ethical decision making with their learning of the organizational behavior concepts of group dynamics, conflict management, and personality.

Blowing the whistle on healthcare fraud: Should I?

The purpose of this article is to explore some of the factors involved when a nurse practitioner (NP) is confronted with a healthcare fraud situation. Ethical concepts and decision-making strategies are provided, as well as practical legal considerations. Government Internet Web sites; healthcare management, ethics, and nursing journals. There are many forms of healthcare fraud. Healthcare fraud saps financial resources from the healthcare system and from individuals. The decision to blow the whistle on a colleague or organization is not an easy one and has potential for great discomfort. There are ethical decision-making strategies and practical considerations for the process of whistle-blowing should it become necessary. NPs may be confronted daily with billing and reimbursement issues. Being prepared to recognize healthcare fraud and knowing the ramifications of whistle-blowing are important tools to have in one's practice repertoire.

Ethics content in community health nursing textbooks.

Nurses learn ethics content and ethical decision-making strategies through textbooks, basic curricula, continuing education, and professional experience. The author describes an ethics content analysis of community health nursing textbooks, offers suggestions for the improvement of ethics content for textbooks, and raises awareness of the need for more emphasis on public health ethics in nursing and public health professional education.