2014 Volume 14 Issue 2 Pages 29-41
The Japan Evaluation Society approved the Guidelines for the Ethical Conduct of Evaluations in December 2012. As an important feature of professionals is self-governance, this means that evaluators are more matured as a profession. Since other professions have tackled this task for long periods, their efforts can provide useful implications to evaluators. This paper compares financial analysts and evaluators in light of three ethical aspects: theory, institution, and practice.
Detailed description on situations which may cause ethical problems can improve practical value of the Guidelines but this requires a platform to continuously collect actual cases. Each evaluator has more room for judgment because consensus is hardly made on interpretation and application of ethical codes in this field. As case discussion is a meaningful training, preparation and use of teaching materials for case discussions is an effort worth making.
