Accounting Faculty Ethical Codes: A Time for Action?
AACSB eligibility standards state that accounting academic units must establish expectations for ethical behavior by faculty and administrators. Obviously, this requirement can be met in a variety of ways but the most direct is to establish an accounting faculty ethical code. This paper reports on a two phase empirical study of 70 AACSB accredited accounting doctoral programs in the U.S. The purpose of the study was to determine the extent to which the accredited accounting doctoral programs have adopted separate faculty codes of ethics. No separate codes for accounting academic units were found. Implications of these findings are discussed in this article. We believe the lack of specific ethical codes for accounting educators is of concern given the importance of ethics in both the educational process and in the business world. There is a need for a serious dialogue in the accounting academy about this issue.
Confidentiality of student records: The professor's obligation
Abstract Recent Federal legislation has secured more firmly the rights of students to control the accumulation and dissemination of information about them. This situation would seem to compel professors to be more knowledgeable of student rights so as not to abuse them. This paper reviews the current status of student rights vis-a-vis their educational records and discusses a potential dilemma for the professor created by the legislation which established those rights. Knowledge of the law is particularly important to the accounting professor because his or her typically close liaison between the student and employment recruiter increases the risk of violation.
Realist Review of Programs, Policies, and Interventions to Enhance the Social, Emotional, and Spiritual Well-Being of Aboriginal and Torres Strait Islander Young People Living in Out-of-Home Care
The child protection system in Australia includes out-of-home care (OoHC) for children and young people at risk of harm and neglect. In Australia, Aboriginal and Torres Strait Islander children and young people are 9 times more likely to be placed in care than non-Aboriginal young people (Australian Institute of Health and Welfare, 2015). Australia’s history of colonization and subsequent policies have caused trauma to individuals, families, and communities and resulted in poor physical and mental health and mistrust of services. This review was undertaken to identify programs and policies currently in place that aim to improve the mental health and well-being of this vulnerable population. It provides an analysis of both the strengths of the current system as well as what has been inadequately addressed based on literature in the area.By incorporating an Aboriginal perspective, this review focuses on social, emotional, and spiritual well-being (SESWB) and the aspects of a child’s life and community that promote this. A realist review of the academic and grey literature was conducted in 2014. It included an extensive search of government and non-government (NGO) publications. The review identified nine programs or policies that are designed to improve the SESWB of Aboriginal young people in OoHC in local and international settings. These are the Aboriginal and Torres Strait Islander Child Placement Principle, cultural support plans, Aboriginal Community Controlled Organisations (ACCOs), family group decision-making, therapeutic care, and Panyappi Mentoring Program. Given that culturally competent service provision is important to SESWB, the review concludes that an increase in monitoring and evaluation is necessary to determine the effectiveness of programs and ensure their implementation and sustainability when warranted. Policy and research work is needed to adapt and devise programs promoting the SESWB of Aboriginal young people (at both the individual and system levels), determine their effectiveness, and ensure they are sustained when warranted.