As mentioned at the beginning of this article, the very existence of codes of ethics
or professional conduct is driven by the accountancy profession's public interest obligation.
State and local music teacher associations that are affiliated with MTNA and which have any of these prohibited restrictions in their constitution and bylaws, codes of ethics
, operational policies, membership requirements, or elsewhere will have the opportunity to remove them.
In an attempt to investigate the association between national culture and the adoption of the IFAC Code within IFAC members, Clements, Neill, & Stovall, (2009b) employed Hofstede's cultural dimensions and tested the impact of cultural differences on the convergence of international accounting codes of ethics
But this does not mean that they have not been influenced by the codes of ethics
of the old system.
Within the addiction and mental health counseling professions, codes of ethics
represent consensus standards of conduct, reflecting the professions' aspirations, expectations and obligations.
Although many different health care professions have their own sets of official codes of ethics
, it has been questioned if practitioners really follow the ethical guideline (Chonko, Wotruba, & Loe, 2003).
As for whether the process of ignoring questions is ethical, the answer is "It depends." As a profession, if we look to codes of ethics
to provide an absolute minimum standard by which we operate, and actively seek ways in which to work around ethical issues, then we could make the case that staying on message regardless of the question asked is ethical.
While codes of ethics
cover many circumstances, ethics evolve as business does and must come from an individual's instinct to do the right thing.
As a former member of the IMA Committee on Ethics and a current member of the Tennessee Society of Certified Public Accountants' Committee on Professional Ethics, I continue to promote the inclusion of the following whistleblowers clause in codes of ethics
: "If the ethical conflict still exists after exhausting all levels of internal review, it may be appropriate to notify parties outside the organization regarding significant matters."
Medical codes of ethics
have generally failed to recognize competing values and moral conflicts inherent in health care rendered in different organizational settings, including private practice.
Codes of ethics
are one of the important hallmarks of a profession.
* Codes of ethics
and moral persuasion are not enough to carry the day--in spite of 5,000 years of wonderful spiritual guidance, people continue to go off the path.