Ethics and Business Conduct in Defence Establishments: An International Review

Abstract

The defence integrity system relies on numerous elements, including systems of internal controls to regulate the ethical and business conduct of employees. Often these regulations are formalised in Codes of Conduct. This article, based on the internal controls programmes of defence ministries and armed forces in 32 nations, forms an international study of the state of current regimes to address this issue in defence establishments. It assesses programmes on the basis of whether they are compliance-or ethics-based, the strength of regulations pertaining to bribery, gratuities/gifts and hospitality, conflicts of interest, and postemployment procedures, as well as training and dissemination of ethics and business conduct programmes. While some countries had well-developed regimes, others had poorly developed regulations in many cases, suggesting a pressing need to raise standards internationally in the field of ethics and business conduct in defence establishments.

Antecedents and Impacts of Students’ Ethical Perception in Accounting Learning Process

“…According to Magahy and Pyman (2009), the application of conflict of interest as one characteristic of objectivity is generally much weaker because the difficulties to determine what constitute as conflict of interest. The poor definition and the lack guidance of conflict of interest make it difficult to be applied in the real world.…”

“…First, many researches in Indonesia emphasize on the influence of professional commitment and independency toward ethical behavior (Indrayanti 2010;Ramdani 2010;Yuliani 2010). Objectivity and professional responsibility are two fundamental principles that are rarely held as focus of a research; in fact those principles are difficult to be applied in the real business world and are therefore significant to be mastered by accountants (Gaffikin and Lindawati 2012;Magahy and Pyman 2009;Scott 2005;Solbrekke 2008;Sullivan and Rosin 2008). Second, the impact of ethical behavior to prevent fraud is also rarely tested in researches in Indonesia.…”