A content analysis of codes of ethics from fifty‐seven national accounting organisations

Farrell, Brian; Cobbin, Deirdre M.

doi:10.1111/1467-8608.00189

Cited by 55 publications

(36 citation statements)

References 10 publications

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“…Through the presence of a code of ethics, a professional association signals its members' competence and integrity, and it provides social legitimization to its members Cobbin, 2000 andFroehlich, 1997). Another function of a professional code of ethics is to serve as a means for professional socialization.…”

Section: Codes Of Ethicsmentioning

confidence: 99%

“…Another function of a professional code of ethics is to serve as a means for professional socialization. One way to understand the function of a professional code of ethics is based on the social contract theory, manifested through the relationship between the profession and the society as a whole (Farrell & Cobbin, 2000). Each profession receives benefits from and has responsibilities to society, and the code of ethics assures that the members of the profession are aware of this social contract and stick to it.…”

Section: Codes Of Ethicsmentioning

confidence: 99%

“…There are three types of codes of ethics: aspirational (inspirational), regulatory (prescriptive), and educational (Farrell & Cobbin, 2000, Frankel, 1989and Froehlich, 1997. Inspirational codes are intended to empower individuals to be ethical; they present an ideal that individuals should attempt to reach.…”

Section: Codes Of Ethicsmentioning

confidence: 99%

“…Cross-cultural studies of code of ethics focused on similarities and differences between countries (Eining & Lee, 1997, Farrell & Cobbin, 2000, Farrell et al, 2002and Langlois & Schlegelmilch, 1990. For example, Eining and Lee (1997) focused on attitudes toward information ethics dilemmas of privacy, accuracy, access, and property.…”

Section: Codes Of Ethicsmentioning

confidence: 99%

“…Farrell et al (2002), in their study, observed that country-specific items were concerned with employee relations and political issues and concluded that difficulties would be encountered in developing a code of ethics for multinational corporations. Multinational corporations and other professional organizations, however, have developed codes of ethics (Farrell & Cobbin, 2000).…”

Section: Codes Of Ethicsmentioning

confidence: 99%

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A global perspective on library association codes of ethics

Shachaf

2005

Library & Information Science Research

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This study of 28 countries involves comparative content analysis of the English versions of codes of ethics proposed by professional associations. It yielded an empirically grounded typology of principles arranged in twenty categories. The most frequently identified principles were professional development, integrity, confidentiality or privacy, and free and equal access to information. While confidentiality and privacy, and equal access to information, appear in all existing typologies of library and information science ethics, other principles, such as copyright and intellectual property, democracy, and responsibility toward society, which appear in almost all other typologies, were evident in fewer than half of the codes. This empirical study provides a global perspective on library association code of ethics.

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Section: Codes Of Ethicsmentioning

confidence: 99%

Section: Codes Of Ethicsmentioning

confidence: 99%

Section: Codes Of Ethicsmentioning

confidence: 99%

Section: Codes Of Ethicsmentioning

confidence: 99%

Section: Codes Of Ethicsmentioning

confidence: 99%

See 3 more Smart Citations

A global perspective on library association codes of ethics

Shachaf

2005

Library & Information Science Research

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Employee Identities in Corporate Codes of Ethics: The Equal, Responsible, Subordinating, and Self‐Monitoring Employee

Winkler

2011

Can J Adm Sci

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The article invites the reader to engage in a critical perspective. It emphasizes the role of language in formal corporate documents and the discursive practices of language use. It presents the results of a study that analyzes the corporate codes of ethics of the German Dax30‐companies. The study conceives codes of ethics as texts deploying discursive practices in order to position the various actors addressed in the documents. Four distinct identities have been elaborated: the equal, the responsible, the subordinating, and the self‐monitoring employee. This study demonstrates that codes of ethics propose various subject positions of the employee and through this positioning aim to regulate the identification processes. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.

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Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research

Fisher

Garnsey

Hughes

2016

Intell. Sys. Acc. Fin. Mgmt.

145

112

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Natural language processing (NLP) is a part of the artificial intelligence domain focused on communication between humans and computers. NLP attempts to address the inherent problem that while human communications are often ambiguous and imprecise, computers require unambiguous and precise messages to enable understanding. The accounting, auditing and finance domains frequently put forth textual documents intended to communicate a wide variety of messages, including, but not limited to, corporate financial performance, management's assessment of current and future firm performance, analysts' assessments of firm performance, domain standards and regulations as well as evidence of compliance with relevant standards and regulations. NLP applications have been used to mine these documents to obtain insights, make inferences and to create additional methodologies and artefacts to advance knowledge in accounting, auditing and finance. This paper synthesizes the extant literature in NLP in accounting, auditing and finance to establish the state of current knowledge and to identify paths for future research.of achieving human-like language processing for a range of tasks or applications' (Liddy, 2001). This implies, as demonstrated throughout this paper, that 'there are multiple methods or techniques from which to choose to accomplish a particular type of language analysis' (Liddy, 2001). We reference a variety of analytical methods that incorporate NLP data, at various 'levels of linguistic analysis' (Liddy, 2001). However, since 'NLP is considered a discipline within Artificial Intelligence (AI)' we focus most heavily on the AI-related applications of NLP (Liddy, 2001). Despite the plethora of analytical methods that are associated with and use data produced by NLP, it comprises a unique set of 'computational techniques' that should not be confused or conflated with the many analytical tools referenced in the text that follows.Fifty years ago Goldberg (1965) stated: 'it is scarcely an exaggeration to say that the problem of communication is the axial problem in accounting'. Accounting practice is replete with written documents intended to communicate such messages as, but not limited to: current accounting standards, past and expected future corporate performance (along multiple dimensions), policies and practices embodied by financial statements and the results of financial statement audits. The growth in digital and social media usage by businesses has further increased the volume of unstructured text documents. Since the dissemination of these documents and messages is now largely automated by and through computers, we believe that NLP research and applications have considerable potential to enhance communication in the areas of accounting, auditing and finance. Our paper is motivated by the desire to determine the state of the extant literature in NLP in accounting, auditing and finance so as to inform and guide future research efforts. ObjectivesThis paper examines the NLP literature in accounting, auditing and fi...

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A content analysis of codes of ethics from fifty‐seven national accounting organisations

Cited by 55 publications

References 10 publications

A global perspective on library association codes of ethics

A global perspective on library association codes of ethics

Employee Identities in Corporate Codes of Ethics: The Equal, Responsible, Subordinating, and Self‐Monitoring Employee

Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research

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