Accounting, Ethics of

Duska, Ronald; Duska, Brenda Shay; Ragatz, Julie Anne

doi:10.4135/9781412956260.n6

Cited by 21 publications

(48 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Moreover, egoism theory might be in conflict with the principles of accountants' ethical code of conduct as accountants must have objectivity, integrity, due care, and protect public interest. Consequently, egoism theory has its limitation as a sufficient ethical theory for accountants (Duska & Duska 2003;Ho 2007;Koehn 2005). Egoism theory is not acceptable in Islam because it is essentially against the Islamic principles of justice, helping others, and altruism.…”

Section: Egoism Theorymentioning

confidence: 99%

See 1 more Smart Citation

Ethics and Ethical Theories from an Islamic Perspective

Al-Aidaros¹,

Shamsudin²,

Idris³

2013

IJIT

View full text Add to dashboard Cite

With the collapse of many organizations, many researchers are increasingly paying attention to such phenomenon. But ethical issues are not always clear cut; there are many grey areas that need to be threaded with care by organizations. To determine whether an action or decision is ethically carried out, ethical theories, developed mainly by Western scholars, are the current theoretical framework organizations have at their disposal. Theories such as relativism, utilitarianism, egoism, deontology, the divine command theory, and the virtue ethics, are all products of Western understanding of what ethics are and how they are applicable to help one's decision making process. Despite their utility, this paper intends to argue that the Western concepts and understanding of what ethics are limited and incomprehensive in explaining what is right and what is wrong. In its place, this paper argues that to understand the concepts of ethics that can extend beyond time and space. It has to be analysed from an Islamic perspective. Toward this purpose, this paper will compare and contrast between Islamic and Western perspectives of ethics, and highlight the main weaknesses and limitations of the former. Then, an argument on why Islam can provide the best understanding of ethics will be made.

show abstract

Section: Egoism Theorymentioning

confidence: 99%

“…Utilitarian theory has been criticized because it is difficult to prove what counts as value or good. One's good may be another's bad and vice versa (Duska et al 2003;Ho 2007;Koehn 2005). Moreover, professionals such as accountants and managers may find it difficult to define the best for all stakeholders (Ho 2007).…”

Section: Utilitarian Theorymentioning

confidence: 99%

Ethics and Ethical Theories from an Islamic Perspective

Al-Aidaros¹,

Shamsudin²,

Idris³

2013

IJIT

View full text Add to dashboard Cite

show abstract

“…To date, researchers have addressed many antecedent factors of whistle-blowing intentions; amongst them are human's personalities (Shawver, 2011;Liyanarachchi & Adler, 2010), organizational culture (Duska, 2012;Yekta et al, 2010;Sims & Keenan, 1998), ethical culture (Kaptein, 2011), ethical philosophies (Zakaria et al, 2015) and culture (Hwang et al, 2013). However, most of these studies failed to produce a finite set of variables to predict whistle-blowing intentions (Sim & Keenan, 1998).…”

Section: Introductionmentioning

confidence: 99%

The Theory of Planned Behaviour as a Framework for Whistle-Blowing Intentions

Zakaria¹,

Razak²,

Yusoff³

2016

RES

View full text Add to dashboard Cite

This study adopts the Theory of Planned Behaviour as an underlying model to investigate its relevance, by examining the link between attitude, subjective norm and perceived behavioural control to account for whistle-blowing intentions. The data were analysed using a structural equation modelling (SEM) technique with the use of Partial Least Square approach (PLS). Using a sample of 262 Malaysian police officers, the analysis showed that TPB provides a sound framework for predicting both internal and external whistle-blowing intentions. Additionally, both internal and external whistle-blowing intentions are significantly influenced by attitude. Subjective norm is found to positively influence internal whistle-blowing intentions, while perceived behavioural control positively influences external whistle-blowing intentions. Hence, it is hoped that the results of this study will be a useful source of information to law makers, policy makers, institutions, management and the like in supporting whistle-blowing practices and thus enhancing accountability and strengthening good corporate governance in work places.

show abstract

“…Ward, Ward, and Deck (1993) define ethics as a process used to determine what is right for a given situation balancing of both inner and outer considerations tempered by each individual's unique combination of experiences and learning. Ethics shapes the principles that provide prevailing justifying reasons for pursuing any course of action (Duska & Duska, 2003). It refers to the field of inquiry that concerns the actions of people, in situations where these actions have effects on the welfare of both oneself and others.…”

Section: Ethical Decision-makingmentioning

confidence: 99%

A Review of Research on Ethical Decision-Making of Purchasing Professionals

Ho¹

2012

IMBR

View full text Add to dashboard Cite

Purchasing professionals play a critical role in supporting the purchasing function. In addition to develop and maintain relationships with suppliers, they often serve as the communicator and negotiator to the external business community. It is essential to understand ethical decision-making of purchasing professionals for those who want to build reciprocal buyer-supplier relationships. This article aims to understand the trends and research opportunities of ethical decision-making of purchasing professionals based on a review of related literature. Some suggestions for future research are discussed.

show abstract

Accounting, Ethics of

Cited by 21 publications

References 0 publications

Ethics and Ethical Theories from an Islamic Perspective

Ethics and Ethical Theories from an Islamic Perspective

The Theory of Planned Behaviour as a Framework for Whistle-Blowing Intentions

A Review of Research on Ethical Decision-Making of Purchasing Professionals

Contact Info

Product

Resources

About