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Improving Ethical Compliance in Accounting and Business: An Ethics Code-Focused Value Self-Confrontation Approach

Donald L. Ariail et al.

Research on Professional Responsibility and Ethics in Accounting2024https://doi.org/10.1108/s1574-076520240000026002book-chapter
AJG 1ABDC B
Weight
0.71

What the paper says

Abstract Professional and corporate codes of ethics (Codes) are commonly used, but they are not consistently effective. Research has indicated the importance of values included in Codes, but there is little research exploring how to improve the effectiveness of Code values. There are proven pedagogies that can be used in ethics training, notably, the values-focused approach known as value self-confrontation (VSC). VSC comes from the field of psychology and has been researched for over 50 years. This theory-based methodology is effective at increasing the importance of targeted values and positively changing attitudes and behaviors. Based on our thematic review of extant VSC literature, we develop a simplified VSC implementation strategy and instrument called code value self-confrontation (CVSC). CVSC involves a self-confrontation between a participant’s personal values and the values of the organization. This confrontation can create value dissonance in the participant, which can increase the importance given to the values of the organization. VSC has been effective at positively impacting pro-organization behaviors as well as societal issues such as equality, race relations, and environmentalism. By increasing the importance of ethical values, organizations can be rewarded with behavioral changes that translate into more ethical work behaviors and decision-making.

4 citations

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https://doi.org/https://doi.org/10.1108/s1574-076520240000026002

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@article{donald2024,
  title        = {{Improving Ethical Compliance in Accounting and Business: An Ethics Code-Focused Value Self-Confrontation Approach}},
  author       = {Donald L. Ariail et al.},
  journal      = {Research on Professional Responsibility and Ethics in Accounting},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.1108/s1574-076520240000026002},
}

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Evidence weight

0.71

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.99 × 0.4 = 0.40
M · momentum0.60 × 0.15 = 0.09
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.