Study on the Adherence to the Code of Ethics of Select Customs Broker Practitioner in the Philippines
DOI:
https://doi.org/10.11594/ijmaber.05.03.23Keywords:
Ethics, Code of Ethics, Customs Practice, Customs Broker Act 2004Abstract
Every profession has a different focus of specialization and every professional’s competence are measured against their level of expertise, effectiveness, and efficiency. Meanwhile, conflict is inevitable, and it may cause destructive impacts if not managed properly. On one hand, Custom Brokers, as per “Custom, Broker Act of 2004” are professionals who render consultation, preparation of customs requisite document for imports and exports, declaration of taxes, etc. The study assessed the extent of adherence of customs brokers to code of ethics in terms of Competence, Respect, Integrity, Justice and Fairness. The customs broker’s adherence indicates the extent of practice of their code of ethics and results revealed that, customs brokers usually and always adhere to code of ethics. However, results also revealed that, there is a significant difference in the assessment of the Customs Broker Practitioners towards adherence to Code of Ethics.
Downloads
References
Adams, David. (2023). Clinical Ethics and Professional Integrity: A Comment on the ASBH Code. HEC Forum. 1-11. 10.1007/s10730-023-09516-z.
Anand, Amitabh, Bowen, Melanie, Spivack, April, Vessal, Saeedeh, Rangarajan, Deva (2023). The role of ethics in business-to-businessmarketing: An exploratory review and research agenda. https://www.sciencedirect.com/science/article/abs/pii/S0019850123002031
Ayenalem, Kindu, Abate, Samuel, Ayalew, Habtamu, Mengesha, Jemberu (2023). Secondary school teachers code of ethics in Ethiopia: implications for policy and practice. https://www.sciencedirect.com/science/article/pii/S2405844022021739
Bhul, Baburam. (2023). Existing Issues of Customs Administration in a Changing Environment. Public administration and customs administration. 71. 256-264. https://www.researchgate.net/publication/377109951_Existing_Issues_of_Customs_Administration_in_a_Changing_Environment/citation/download
Collins, J. (2018). 8 - Professional Standards and Governance. Academic Press, 139-162. Conflict Management Styles and Techniques. (2016, April 29). Retrieved from sni@shapironegotiations.com
Friedel, Tomáš. (2023). An Ethically Indifferent Code of Ethics? Analysis of the Character of the Czech Bar Association’s Code of Ethics. AUC IURIDICA. 69. 155-169. 10.14712/23366478.2023.21. https://www.researchgate.net/publication/371408061_An_Ethically_Indifferent_Code_of_Ethics_Analysis_of_the_Character_of_the_Czech_Bar_Association's_Code_of_Ethics/citation/download
Gillikin, Jason. (2023). Principles for the Development of a Professional Code of Ethics. 10.31235/osf.io/dt5kr.
Kehinde, Charles & Akinwarere, Kehinde. (2023). An Assessment of Ethics and Code of Conduct: Compliance in Secondary Institutions in Nigeria. 10. 123-128. 10.21275/SR21731005844.
Kumanayake, Nandika & Customs, Sri. (2021). Behavioural insights for safeguarding customs integrity. https://www.researchgate.net/publication/348686410_Behavioural_insights_for_safeguarding_customs_integrity/citation/download
Kusumaningrum, Desi Eri, Sumarsono, Raden; Gunawan, Imam (2019). Professional Ethics and Teacher Teaching Performance: Measurement of Teacher Empowerment with a Soft System Methodology Approach. https://www.ijicc.net/images/vol5iss4/Pt_2/54216_Kusumaningrum_2019_E_R.pdf
Latawiec, Krzysztof & Gorak, Artur & Krajka, Jaroslaw. (2023). Customs District Chiefs and Customs District Inspectors in the Kingdom of Poland 1851-1914 (1918). 10.36121/LGK_custom.PL.01.2024.01
Lipentsev, A. & Voytyk, O. & Maziy, N.. (2021). Combating corruption in customs authorities in the context of ensuring the efficiency of public governance. Efficiency of public administration. 10.33990/2070-4011.66.2021.233437.
Listyorini, Inon & Suhartono, Ehrmann & Abad, Taufik. (2022). Understanding of the Accountant's Code of Ethics and Ethical Behavior of Accounting Students. International Journal of Business, Humanities, Education and Social Sciences (IJBHES). 4. 83-89. 10.46923/ijbhes.v4i2.199.
Mindy Nelkin, Alice Fornari (2023). Approaches to Ethical Decision-Making: Ethics in Practice 2023 Update,Journal of the Academy of Nutrition and Dietetics, Volume 123, Issue 5,2023, Pages 824-830,ISSN 22122672, https://doi.org/10.1016/j.jand.2023.03.002.(https://www.sciencedirect.com/science/article/pii/S2212267223001211)
Mongush, AM (2021). The role of customs in the system of social norms. https://www.shsconferences.org/articles/shsconf/pdf/2021/29/shsconf_rudnltmrp2021_02019.pdf
Nafiisa, Birra & Ekasari, Kurnia & Susilowati, Kartika. (2023). The Importance of the Code of Ethics in The Public Accountant Profession. Journal of Applied Business, Taxation and Economics Research. 3. 121-129. 10.54408/jabter.v3i2.219.
Nazarko, Artem. (2022). Customs Broker`s Responsibility for Committing Offenses Related to Brokerage Activities. ГРААЛЬ НАУКИ. 68-71. 10.36074/grail-of-science.24.12.2021.010.
Piccioto, Robert (2021). Evaluation as a social practice: Disenchantment, rationalities and ethics. https://www.sciencedirect.com/science/article/abs/pii/S0149718921000227
Popova, Lyubov. (2022). CUSTOMS ADMINISTRATION OF FOREIGN TRADE OPERATIONS: MAIN DIRECTIONS AND RESULTS. Tyumen State University Herald. Social, Economic, and Law Research. 8. 288-306. 10.21684/2411-7897-2022-8-1-288-306.
Rubio-Navarro, Alfonso, Garcia-Capilla, Diego, Torralba-Madrid, Maria Jose, Rutty, Jane (2019). Ethical, legal and professional accountability in emergency nursing practice: An ethnographic bservational study. https://www.sciencedirect.com/
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See the Effect of Open Access).
