Management Control Systems (MCS) fyller en viktig funktion genom att kontrollera och styra anställda i rätt riktning för att uppnå strategiska mål. Denna process kan möta motstånd i form av kontrollaversion. Studien syftar till att utforska ett möjligt samband mellan kontrollaversion och hur tajt tre specifika styrsystem upplevs inom företagsmiljöer. Undersökningen bygger på en kvantitativ metod och datainsamlingen sker genom en enkätundersökning riktad till yrkesverksamma inom olika branscher. Resultaten visar ingen statistisk signifikans mellan styrsystemens tajthet och kontrollaversion. Emellertid visar kompletterande kvalitativa data på tendenser som indikerar att välmotiverad och värdeskapande kontroll är mer accepterad. Vidare betonas att balansen mellan tydliga mål och förväntningar, tillsammans med autonomi och flexibilitet, är avgörande. Dessutom verkar begrepp som övervakning ha en koppling till kontrollaversion. Slutsatsen understryker behovet av ytterligare forskning för att djupare förstå de komplexa dynamikerna i hur styrsystem och deras utformning påverkar anställdas attityder.

Yes

Yes

Yes

A great deal of attention has been paid in the last several decades to improving the ethical decisions of public accountants. A variety of approaches to meeting this goal have been advanced, from increasing the coverage of ethics in the classroom, to improving the effectiveness of regulatory responses to breaches in ethical conduct. Little attention has been paid to researching accounting ethics from the perspective of ethical theory. This thesis adds to the relatively thin body of research in that area. Chapter one briefly covers the history of accounting ethics in the United States, from the organization of the American Association of Public Accountants in the early 20th century, to the relatively recent scandals surrounding Enron, WorldCom, and Arthur Andersen. This brief history is followed by an overview of the regulatory approach to improving ethical conduct, which leads into a discussion of the study of professional ethics in accounting and the importance of professional codes of ethics in regulating behavior. The background of the AICPA's Code of Professional Conduct and several criticisms of the Code are then discussed. Chapter two offers a rationale for applying a framework of ethical theory to the study of accounting ethics, and discusses an important limitation of that approach. Chapter three presents an overview of those ethical theories most directly applicable to the study of accounting ethics, which will serve as a foundation for the analysis presented in chapter four. Chapter four analyzes the AICPA's Code of Professional Conduct from the perspective of the ethical theories presented in chapter three. Finally, chapter five offers several suggestions for enhancing the moral reasoning skills of public accountants and accounting students.

Yes / The devastating COVID-19 disease outbreak of 2020 is likely to cause a profound rethink of how national and international communities deal with such outbreaks whether they are caused naturally, accidentally or deliberately. This paper suggests that now is the time to build on two decades of work within the BTWC and for States Parties to agree on a Biosecurity Code of Conduct under the Convention as proposed by China. Over the past two decades, as part of their attempts to strengthen the BTWC and thereby to help prevent the development of biological and toxin weapons, States Parties have given considerable attention to the potential utility of Codes of Conduct for life and associated scientists. This paper reviews these debates about this novel dual-use ethical challenge within the Convention and concludes that a Code of Conduct should be agreed at the 2021 Review Conference, but that radical reorientation of the mandatory education of such scientists will also be needed to make the agreed code effective.

The main task of my master's thesis is to identify the function of the code of conduct in multinational corporations, it's real gain in the proces of solving various situations and the measure of it's implementation into the supply chain. Through the comparison of two codes of conduct of multinational corporations is shown the measure of involvement and efficiency of standards stated in these codes applicable in real business environment. Theoretical part is an introduction needed to gain an overall knowledge about this theme. Main part is dedicated to code of conduct, it's content, categories and meaning in business. Also the business ethics is involved and the demand for implementation it's principals into business practices of multinational corporations. Practical part uses the knowledge gained from my bachelor's thesis about influence of globalisation on multinational corporation Nike, Inc, which are extended by up-to-date information. The choice of european corporation IKEA has the contribution to comparison and evaluation of codes of conduct of two different companies in wide range of aspects. The main effort is according to the collected information and their further analysis to evaluate the purpose and efficiency of code of conduct in everyday use of companies.

The overall aim of this research was to understand the essential elements/factors that contribute to the effectiveness of the content of codes of conduct in the public service in addressing corruption. The ultimate objective was to compare the South African public service code of conduct with practical guidelines to determine whether it complies with international practice. The international guidelines used in this research were that of the Organisation for Economic Co-operation and Development on codes of conduct, the Technical Guide to the United Nations Convention against Corruption, the United Nation’s International Code of Conduct for public officials and the Council of Europe’s Model Code of Conduct for public officials. The findings of this research confirmed that the South African public service code of conduct is deficient in some areas and it is recommended that these deficiencies be addressed, having regard to the provisions of the International Guidelines. / Dissertation (MPhil)--University of Pretoria, 2012. / Auditing / unrestricted

Syfte: Syftet med uppsatsen är att få förståelse för hur chefer leder hållbarhet och motiverar de anställda genom utbildning att jobba med frågor som rör uppförandekoden. Metod: Studien har utförts genom en kvalitativ metod och genom semistrukturerade intervjuer av 10 chefer som arbetar på olika affärsområden i ett stort företag i Mellansverige. Materialet presenteras och analyseras genom tematiskt analys av data för att slutligen redovisa resultat kopplat till forskningsfrågorna. Resultat & slutsats: Resultat av studien visar att ledarens engagemang är en viktig komponent för att medarbetarna ska bli motiverade att utföra en uppgift som utgår från hållbarhet. Utbildning av hållbarhet relaterat till företagets uppförandekod råder det delade meningar om och det önskas andra metoder för lärande. Studien visar också att uppföljning av hållbarhetsutbildning behöver genomföras kontinuerligt för att kunskaperna ska bibehållas hos medarbetaren. Förslag till fortsatt forskning: Då denna studie behandlar ledarnas perspektiv föreslår vi att fortsatta studier kan fokusera på medarbetarnas åsikter och identifiera de anställdas uppfattning om motivationsfaktorer angående hållbarhet. På grund av tidsbegränsning är vårt förslag att det behövs ytterligare studier som omfattar fler respondenter för att kunna bekräfta våra slutsatser. Förslagsvis kan en mer omfattande kvantitativ studie inom området genomföras. Uppsatsens bidrag: Studien visar att ledarens engagemang har stor inverkan på de anställdas motivation att utföra en uppgift som omfattar hållbarhet. Vi kan se att utbildningen av medarbetarna på företaget inom hållbarhet har resulterat i en långsiktighet i affärsbeslut. Studien visar även att utbildningen behöver förbättras för att kunskaperna ska kunna integreras i den dagliga verksamheten ytterligare. / Aim: The purpose of this paper is to obtain an understanding of how managers are leading sustainability and motivates employees through education to work on issues related to the code of conduct. Method: The study has been carried out by a qualitative method and through semistructured interviews with 10 managers working in different business areas in a large company in central Sweden. The material is presented and analyzed through thematic analysis to finally present results related to the research questions. Result & Conclusions: Results of the study show that the leaders’ commitment is an important component for employees to be motivated to perform a task based on sustainability. There is a disagreement and desire of other methods to educate in sustainability related to the company's code of conduct. The study also shows that monitoring of sustainability education needs to be carried out continuously for knowledge to be retained in the employee. Suggestions for future research: Since this study deals with the leaders’ perspective, we suggest that future studies focus on employee engagement and identify the employees' perception of motivational factors regarding sustainability. Because of the time constraints our suggestion is that further studies involve more respondents to confirm our conclusions. Furthermore, we believe that a comprehensive quantitative study could be contributing for future research. Contribution of the thesis: This study shows that the leaders’ involvement has great impact on employee motivation to perform a task involving sustainability. We can discern that the training of company employees in sustainability has resulted in a longterm business decision. The study also shows that training needs to be improved for knowledge about the code of conduct should be integrated into the daily operations further.

2 pp. / 6-4-6; A Sports Ethics Program is a companion piece to the Josepheson Institute's Character Counts program. Utilizing the same principals as their Pursuing Victory with Honor sports ethics program, 6-4-6 is targeted at youth ages 5-13. Sportsmanship, teamwork and fun are the focus of this easy "user friendly" set of lessons and manual. It is designed to meet the needs of volunteer coaches and increase positive parental involvement in youth sporting events. Portable challenge games that focus on the six pillars of character begin each practice and are the basis for the program. Parents, coaches, and youth sign codes of conduct at the beginning of the sports season to establish expectations for all.