This research explores the relationship between work context and professional ethics. Specifically, we analyze through an online survey of professional accountants the degree to which changing work conditions have altered individual accountants ’ commitment to the core professional value of auditor independence. We argue that certain changes in the condition of work have made some categories of accountants more susceptible to the logic of commercialism rather than the logic of professionalism. We find general support for this argument. We observe that (...) accountants working outside of public accounting have a higher commitment to independence than do accountants working in the context of public accounting firms. We further observe that accountants in large international accounting firms report lower commitment to auditor independence than do others in public accounting. And we observe that older accountants report stronger commitment to auditor independence. One finding, however, contradicts our general thesis. We find that commitment to one’s client does not necessarily result in a loss of commitment to the core professional value of independence. We conclude that changes in the context of work have contributed to the demise of ethics among professional accountants and suggest that further research be done to elaborate the relationship between client commitment and independence commitment. (shrink)

Dismissal is a major issue for distributive justice at work, because it normally has a drastic impact on an employee’s livelihood, self-esteem and future career. This article examines distributive justice under the US’s employment-at-will (EAW) system and New Zealand’s just-cause dismissal system, focusing on the three main categories of dismissal, namely misconduct, poor performance and redundancy. Under EAW, employees have limited protection from dismissal and remedies are restricted to just a few so-called exceptions. Comparatively, New Zealand’s just-cause system delivers much (...) more just outcomes, both in terms of remedies and punishments. Despite a few shortcomings, it should be considered as a reasonable reference for policy changes in the US. (shrink)

Union security has long been an industrial relations controversy. While compulsory unionism supporters say it benefits the working class, right-to-work advocates denounce it as an unethical infringement of individual rights and freedom. Unfortunately, neither side has adequately addressed the shortcomings of their viewpoint, nor the broader worker concerns about effective representation beyond just "unionism". In this paper, we examine the ethical and practical problems of compulsory and voluntary unionism and propose a new resolution, compulsory proportional representation, that has the advantages (...) of: ensuring workers' freedom to associate or not associate, promoting freedom to contract, allowing free competition in representation in line with anti-trust principles, improving industrial peace and efficiency, enhancing fairness and social justice, and addressing the employer-employee power imbalance. It is superior to either voluntary unionism, which often lead to management unilateralism, or compulsory unionism, where workers are compelled to join unions against their will. (shrink)

The evidence suggests that employers discriminate against ex-offenders in the labour market. The problem is potentially serious as it involves a substantial proportion of the population, especially the male population. Since research has shown that most people with prior convictions stop offending by their late 20s or early 30s, the validity of selection based on criminal record remains questionable. This paper examines the need for legal protection of ex-offenders by limiting employers' access to, and use of, information on criminal background. (...) The rights and interests of the various parties involved, employers, ex-offenders, and the general public, are discussed. Approaches to the legal protection of ex-offenders in Australia are reviewed and legislative changes proposed. (shrink)