This paper presents an ethical approach to the use of lobbying within the context of the relationships among U.S. organizations, their lobbyists, and government officials. After providing a brief history of modern-day lobbying activities, lobbying is defined and described focusing on its role as a strategic marketing tool. Then ethical frameworks for understanding the impact of these practices on various external constituencies are delineated with an emphasis on the communitarian movement advanced by Etzioni. Consistent with the call for "informed advocacy" (...) by Laczniak (1993), the paper closes with an examination of the ethics of specific lobbying activities. (shrink)

Critical analyses of the audit profession have become more common in recent years. Many of these analyses focus on the entire audit profession in developing their criticisms and concerns. In this paper, the scope of analysis is narrowed to examine in depth the auditing profession's use of the concepts of reasonable assurance and materiality in audit performance and audit communications. Reasonable assurance and materiality are the terms that auditors use to describe the scope of their responsibility to the public. Similarly, (...) reasonable assurance and materiality are the key determinants of audit effort. An overview of official guidance, practitioner reports, and academic research reveals that these two key concepts are not well specified nor are they consistently applied in audit practice. These findings are evaluated from two competing perspectives on professions – the traditional, functionalist perspective and the critical theorists' perspective. Evaluation from the latter perspective leads to a conclusion that the profession's use of these key terms to guide practice and communication leaves the profession open to charges of mystification and unjustified paternalism. (shrink)

Exploring the relationship between morality and professional ideals, Kultgen examines the structure and organization of occupations and the ideals and ideology associated with professions. He argues that professionalization of occupations can both harm and benefit society, and that by converting occupations into organized special interest groups, the professions serve some sectors of society at the expense of others. On the other hand, he highlights the positive points of the professional ideal and explores ways in which it can be used to (...) advance the physical and moral welfare of society. Kultgen also shows how it is the practices within the professions that determine whether rules and ideals are used as masks for self-interest or for genuinely moral purposes. ISBN 0-8122-8094-6: $14.95. (shrink)

Many professional bodies now include activist committees devoted to better serving the broad public interest. Some of the different ways that these groups operate are explored and analyzed. In particular, professional activist groups are divided into two general categories: those dealing mainly with standards of professional practice, and those dealing with political and social issues relevant to the larger social milieu. By participating in such groups, professionals can give the public an alternative view of their profession, and set the stage (...) for public demand for more responsive, socially controlled, professional practices. (shrink)

This paper applies a utilitarian analysis to corporate political donations. Unlike the more common rights-based analyses, it is argued that the optimal policy is the one that best satisfies society’s rational preferences concerning donor influence, adequate financing, donor pressure and the cost of maintaining and enforcing the democratic system. This analysis suggests that a ban is best if it would be generally observed and sufficient financing from other sources is available, otherwise a donation cap is a better option. Further, lobbyists (...) should be banned from donating small gifts and drafting bills for candidates. The impact of disclosure and other risk management mechanisms are also considered. (shrink)