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Idea Kodeksu Zawodowej Etyki w Rachunkowości by Accounting Association in Poland

100%
Żuraw P.
Annales. Etyka w Życiu Gospodarczym
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2012
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vol. 15
121-130
EN
Professional Ethics Code in Accounting constitutes a set of principles and values of everyday conduct of people whose work is connected with accounting. Accounting is an information system of enterprises, so it forms the basis of reliable management. Therefore information generated by accounting must be credible. Otherwise, the managing process would be based on false reports, which in consequence could lead to a fall of an economic subject, or it would at least cause the loss of clients, cooperators and associates` trust. Accounting Association in Poland as an organization with more than one hundred years` tradition for people connected with enterprise accounting out of concern for reliability and fairness of carried out and registered economic transactions, recommended the first in Poland ethics code directed to accountants as a professional group. Professional Ethics Code in Accounting is a set of norms which aim is to help people connected with accounting solve ethical dilemmas appearing in their job. It can be said that this code is, so to speak, an answer to unfair accusations formulated against accountants being (in some people`s opinion) a group of “criminals in white collars”. It is obvious that there are different people with different characters in each society. Pathologies were and will be present everywhere. Accountants` environment is not free of them, which is proved by accounting scandals in Poland and abroad (for example the case of Enron company in the United States). In order to avoid generalizing, it must be underlined that among the ones connected with accounting, there are a lot of honest people caring about the company`s good name.
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Kodeks etyczny samorządu zawodowego. Gwarancja bezpieczeństwa czy pułapka łatwowierności?

100%
Rotengruber P., Adam Mickiewicz University in Poznan, proten@amu.edu.pl
Annales. Etyka w Życiu Gospodarczym
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2015
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vol. 18
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issue 1
EN
Representatives of business ethics examine the economic challenges of our time. They believe that in the use of ethics they are able to keep under control this sphere of human activity. Alas, this attempt meets the following obstacle. This ethical claim does not work as an objective criterion for measuring good vs evil as long as it is not supported by epistemological evidence (on its validity). Therefore business ethicists focus their attention on the codes of ethics which they see as the expected solution to the problem. A code of ethics is drawn up by an economic organisation which – in this way – declares its acceptance. Meanwhile, this declaration leads to the question of how to sift the ethical guarantees from empty promises? Can the social addressee of an ethical code trust its author? This doubt relates in particular to professional associations. Having a legal prerogative they are expected to recognize their fiduciary duty of loyalty to their social interlocutor. When they do not want to meet these obligations, they may use a code of ethics as a tool of manipulation. Under those circumstances, the code is something opposite to what is expected.
3
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An ethical-professional code of a psychologist – a critical analysis of chosen issues

100%
Kucharski J.
Psychologia Wychowawcza
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2019
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vol. 57(15)
152-165
EN
The article contains a critical analysis of the Code of Ethics for Psychologists by the Polish Psychological Association, which is in place from year 1991 to 2018. The aim of the article is to point to inadequate, unclear, or leading to incoherent interpretations regulations found in this Code. The first part of the text describes functions and also benefits as well as dangers connected with ethical codes in general. The second part is an analysis looking for inaccuracies and incoherencies in the Code’s content. At the end, there are illustrated the main issues requiring an update or a thorough change in the future versions of the Code’s approach to capture the norms of psychologists’ profession.
4

Rola trenera w kształtowaniu postawy etycznej urzędnika administracji publicznej

88%
Król J.
Przegląd Prawa Publicznego
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2012
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issue 7-8
95-109
EN
Actually public administration is concentrated on carrying out their own tasks and civil servants use ethical aspects very infrequently in making decisions. In Poland we do not have general acts as Ethical Code with binding force for whole country. That is why civil servants do not use ethical standards or they forget to use them at work. The main purpose of publication The role of coach for civil servant’s ethical attitude in public administration is showing the tool, which will be helpful for civil servants to use ethical standards at their work. Coach is the greatest solution for public administration. This is the person, who has professional preparation for working with civil servants. Coach has to help to discover resources which are hidden in civil servants. It is obligatory to use them at work in the future. Coach should streamline to make decisions by using polish law system and ethical standards. Today system law in Poland do not have general Ethical Code without binding force and sanctions. Civil servants try to use their own ethical system. Of course in Poland we can find minor regulations which are connected with ethical behavior, for example the statute about civil servants. The most important is the article number 76 which make about impartiality as a duty of civil servants. If civil servants decided to take a bribe, they would have to be responsibility for act. The bribery is one of the serious way breaking impartiality. Moreover in publication we can read about preventive action of coach. Civil servants need help during decision process to make decision quickly and aptly. If they feel inside that their solution is by law and their own rules, they will be highly effective and they will not do corruptive acts. The most dangerous situation for civil servant is insecurity. Coach is a person who has to remove this state of mind. Of course coaches are connected their own ethical regulations. They have International Coaching Federation (ICF) and International Coaching Community (ICC). Coach will secure strong, impartial and efficient public administration. Cooperation between coach and civil servant is indispensable to understand a problem. Coach is responsibility to use all regulations which work in polish system law and they have to help find new solutions.
5
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Communication and Ethical Behavior in the Public Service

75%
Musaraj A., Gerxhi J.
Academicus. International Scientific Journal
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2010
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issue 01
11-21
EN
Setting up public administration which operates effectively and taking over responsibilities, both crucial on the point of view of the democracy indicators, requires great effort from all social stake holders in setting up and maintaining a public service organization. This notion implies the setting in function of the instruments and procedures that prevent undesirable behavior and provide encouragement of good behavior among operators of those services. While doing this, communication as a main component of the public service, calls for structure and control. Ethics or standards of behavior in the public sector are important political and public issues for every country, which is always held as a fundamental prerequisite for “good behavior” (good governance). The Code of ethics by which are expressed the values and standards in the civil service is one of the ethical elements of infrastructure. It enhances the function of orientation (giving instructions for action and behavior), and aims: respect for the law, respect for individuals, personal and professional integrity and efficiency in managing public resources, reinforcing the role and importance that the communication strategies and tools have. Professional association helps to develop judgment and of the necessary skills to enable white collar workers to apply communication strategy and tools and ethical principles in real circumstances. Objective progress can help create an environment where the white collar workers are willing to face and resolve communication problems and ethical disputes, they can even develop essential skills for effective communication and ethical analysis. The mechanisms of awareness about mission and processes of the public service, orientation and internal consulting in the civil service should be available to help white collar workers to apply basic communication and ethical standards in the workplace. Improvements in the legal framework is necessary for the proper functioning of public service, namely: to gain and maintain public confidence.
6
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Z prac Wydziału Filozofii Chrześcijańskiej Pierwszy w Europie „Kodeks Etyki Diagnosty Laboratoryjnego"

75%
Szałata K.
Studia Ecologiae et Bioethicae
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2008
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vol. 6
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issue 1
165-182
EN
The need to establish the Code of Ethics of a Laboratory Diagnostician stems from the development of medicine in which the specialized laboratory diagnostics has been playing an increasingly important role. Not only does it help determine accurate diagnostics which enables effective therapy, but also contributes to the development of wider health service and preventive medicine. It is thus understandable that with the service providers and patients becoming increasingly aware of the importance of laboratory diagnostics, it has gained the status of the profession of public trust. In practice, it means that laboratory diagnosticians set themselves high moral and professional standards, The Code of Ethics of a Laboratory Diagnostician, the signatories of which are individual laboratory diagnosticians through their representatives who attended the Extraordinary National Meeting of Laboratory Diagnosticians on January 13, 2006, will be very important in education of specialists, the Code expresses the moral awareness of the laboratory diagnostics community, and also provides the basis for assessment of professional involvement and moral stance of the members of the Corporation. The Code of Ethics of a Laboratory Diagnostician is grounded in generally accepted ethical standards as well as the principles originating from the professional tradition, the principal standard of conduct of a laboratory diagnostician involves consideration of the welfare of a human being, which should be protected both in the individual and social context, this principle provides for the obligation to respect human dignity and establishes reference for professional practice so that its primary objective would cover service to a patient in accordance with commonly respected values such as honesty, reliability and competency.
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Dobro odbiorcy w kodeksach etyczno-zawodowych psychologów: Głos w dyskusji

63%
Boski P.
Roczniki Psychologiczne
|
2013
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vol. 16
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issue 4
617-631
PL
Punktem wyjścia dla sformułowanych uwag w moim wystąpieniu jest artykuł Katarzyny Sikory, otwierający dyskusję na tematy etyczne związane z zawodem psychologa. Sam artykuł jest, w mojej ocenie, solidnym przedstawieniem tej problematyki na łamach kodeksów zarówno międzynarodowych, jak i krajowych. Moje uwagi na tym tle dotyczą sytuacji w Polsce. Charakteryzują ją jako daleko posuniętą dezintegrację polskich psychologów, spowodowaną słabością Polskiego Towarzystwa Psychologicznego (PTP) oraz nieuwzględnianiem kulturowego zakotwiczenia większości oddziaływań stosowanych w pracy psychologów. Ta druga uwaga dotyczy zarówno nieuwzględniania kulturowej odmienności odbiorców, jak i kulturowego zakotwiczenia importowanych do kraju produktów.
EN
The point of departure for the remarks made in my text is Katarzyna Sikorska's paper, opening a debate on ethical issues involved in the profession of psychologist. The paper itself is, in my opinion, a solid presentation of these issues as they appear in international and Polish codes. Against this backdrop, my remarks concern the situation in Poland. They describe this situation as advanced disintegration of the community of Polish psychologists caused by the weakness of Polish Psychological Association (PTP) and by the failure to take into account the cultural rootedness of most treatments used in psychologists' work. The latter remark refers to the failure to take into account both the cultural identity of clients and the cultural rootedness of products imported into the country.
8
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Kodeks etyczny jako narzędzie kształtowania zachowań etycznych w pozabankowych podmiotach pożyczkowych

63%
Jaworska M., Michniak-Szladerba J.
Zeszyt Naukowy Wyższej Szkoły Zarządzania i Bankowości w Krakowie
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2019
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issue 52
11-20
EN
The article deals with the issue of the development of ethical behaviour through practical implementation of ethical codes by organizations. The research covered selected non-bank lending institutions. They are not subject to close supervision of state authorities, which consequently results in the suspicion that the appearance of non-ethical behavior in their activities may be more frequent than in the case of banking institutions which are closely supervised. However, non-banking institutions may develop the trust of the stockholders through ethical codes that are properly prepared and implemented. Nevertheless, the results presented in the article show that this is not a common practice.
PL
Artykuł porusza kwestię kształtowania zachowań etycznych poprzez stosowanie w praktyce działania organizacji kodeksów etycznych. Badaniami objęto wybrane pozabankowe instytucje pożyczkowe. Instytucje te nie podlegają ścisłemu nadzorowi ze strony organów państwa, a co za tym idzie istnieje podejrzenie, że występowanie zachowań nieetycznych w obszarze ich działalności może pojawiać się częściej niż w przypadku ściśle nadzorowanych instytucji bankowych. Instytucje pozabankowe mogą jednak budować zaufanie interesariuszy w oparciu o prawidło przygotowane i właściwie stosowane kodeksy etyczne. Jak pokazały przedstawione w artykule wyniki badań, nie jest to częsta praktyka.
9
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Kodeks etyczny jako instrument kształtowania postaw moralnych w organizacji publicznej. Studium przypadku

63%
Kania R.
Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne
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2017
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vol. 1(25)
367-387
PL
Kodeksy etyczne stanowią współcześnie popularne narzędzie służące do wyznaczania standardów postępowania w organizacjach sektora publicznego. Tego rodzaju regulacje stają się powszechne w administracji publicznej, w szczególności w jednostkach samorządu terytorialnego. Jednak aby właściwie wyznaczały standardy postępowania, muszą spełniać kilka warunków oraz być prawidłowo opracowane. Przedmiotem artykułu jest analiza kodeksu etycznego obowiązującego w Urzędzie Miasta Płocka.
EN
Nowadays ethical codes have become a very popular instrument used to form standards of reacting in public sector organisation. Such regulations are becoming more common in public administration, especially in self-government units. However, to apply appropriate standards, several conditions must be formed and fulfilled. Thus, the aim of the article is to analyse the code of ethics used in the City Hall of Płock.
10
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Гарантії дотримання норм професійної етики суддею, прокурором і адвокатом (на прикладі України)

51%
Лапкін А.
Copernicus Political and Legal Studies
|
2022
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issue 2
76-85
UK
Наукову статтю присвячено гарантіям дотримання норм професійної етики суддями, прокурорами та адвокатами. Метою статті є наукова розробка проблематики гарантій дотримання норм професійної етики судді, прокурора та адвоката шляхом визначення поняття гарантій дотримання норм професійної етики, окреслення основних різновидів цих гарантій, а також надання їх загальної характеристики. У науковій статті сформульовано визначення поняття гарантій дотримання норм професійної етики як особливих правових засобів, що спрямовані на забезпечення відповідності професійної діяльності та позаслужбової поведінки представників відповідних юридичних професій етичним вимогам, що до неї висуваються, запобігання порушенням норм професійної етики та усунення їхніх негативних наслідків. Виокремлено основні різновиди гарантій дотримання норм професійної етики суддями, прокурорами та адвокатами, а саме: етичний відбір; складання присяги; розробка й затвердження кодексів етики; вивчення етики; діяльність відповідних уповноважених органів; відповідальність за порушення етики. На підставі аналізу чинного законодавства України про судоустрій та статус суддів, прокуратуру та адвокатуру детально досліджено зміст кожної з цих гарантій. Визначено їхній вплив на дотримання норм професійної етики суддів, прокурорів та адвокатів. Доведено, що ці гарантії становлять впорядковану систему, що в єдності та взаємозв’язку дає змогу встановити певні етичні правила та норми, довести їх до відома зацікавлених осіб, визначити стан їх дотримання та забезпечити якомога більш повне втілення у професійну діяльність. Зроблено висновок, що ці гарантії є типовими для представників різних юридичних професій, що зумовлено єдиною правовою природою правил професійної етики для юристів. З огляду на це подальший розвиток таких гарантій вбачаємо в їх уніфікації та вдосконаленні нормативно-правового регулювання норм професійної етики суддів, прокурорів та адвокатів, а також практики застосування їх.
EN
The scientific article is devoted to guarantees of compliance with professional ethics by judges, prosecutors and lawyers. The purpose of the article is the scientific development of the problems of guarantees of compliance with the professional ethics of the judge, prosecutor and lawyer by defining the concept of guarantees of compliance with professional ethics, defining the main varieties of these guarantees, as well as providing their general characteristics. The scientific article formulates the concept of guarantees of compliance with professional ethics as special legal means aimed at ensuring compliance of professional activity and out-of-service behavior of representatives of relevant legal professions with ethical requirements, prevention of violations of professional ethics and elimination of their negative consequences. The main types of guarantees of compliance with professional ethics by judges, prosecutors and lawyers, namely: ethical selection; making an oath; development and approval of codes of ethics; study of ethics; activities of the relevant authorized bodies; responsibility for ethics violations. It is concluded that these guarantees are typical for representatives of various legal professions, due to the unified legal nature of the rules of professional ethics for lawyers. In view of this, the further development of such guarantees is seen in their unification and improvement of the regulatory regulation of the professional ethics of judges, prosecutors and lawyers, as well as the practice of its application. It is proved that these guarantees constitute an orderly system, that in unity and interconnection allows to establish certain ethical rules and norms, to bring them to the attention of interested persons, to determine the state of their observance and to ensure the most complete implementation in professional activity. Based on the analysis of the current legislation of Ukraine on the judiciary and the status of judges, the prosecutor’s office and the bar examined in detail the content of each of these guarantees. Their influence on the observance of professional ethics of judges, prosecutors and lawyers is determined.
11

Etyka w służbie cywilnej

51%
Oleksy K.
Studia z Zakresu Nauk Prawnoustrojowych. Miscellanea
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2015
|
vol. V
237-248
PL
Celem niniejszego opracowania jest przeanalizowanie problematyki związanej z kwestią etyki zawodowej członków korpusu służby cywilnej w Polsce, oraz znalezienie odpowiedzi na pytania o stan służby cywilnej w RP, jej kondycję etyczną, podstawy i problemy etyki zawodowej, którą się kieruje. Istotna część rozważań poświęcona jest kodeksowi etyki służby cywilnej. Czy taki kodeks jest potrzebny? Czy jego tworzenie to tylko przejaw przemijającej mody? Czy administracja rządowa i służba publiczna to miejsca, w których celowe jest wprowadzenie modelu zarządzania typu korporacyjnego? Nadrzędną wartością, jaką autor wiąże z prezentacją swojego punktu widzenia, jest zainicjowanie dyskusji, w tym dyskusji naukowo-akademickiej, dotyczącej powyższych kwestii. Rozważania w niniejszej pracy oparto, w pierwszej kolejności, o wieloletnie doświadczenia zawodowe twórcy – pracownika administracji podatkowej skorelowane z przepisami prawa obowiązującymi w badanej materii oraz wybraną literaturą.
EN
The aim of this study is to analyze issues related to ethics of the civil service corps members in Poland and find answers to questions about the state of the civil service corps in the Republic of Poland, their ethical condition, basis of professional ethics and the problems that follow. A significant part of the discussion is devoted to the ethical code of civil service corps. Is such a code needed? Whether its creation is just a manifestation of a transitory fashion? Is the government administration and the public service, the place where it is useful to introduce such a corporate management model? The principal value of what the author hopes with this presentation of his view point, is to encourage a discourse, including scientific and academic discourse on the issues mentioned above. Considerations in the study were based primarily on years of professional experience of the creator - an employee of tax administration, in correlation with the regulations in the this matter and selected literature.
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