There are a number of sections and phrases in the Society of American Archivists's 1992 "Code of Ethics for Archivists" which can help explain issues and try to answer questions related to ethical issues in arrangement and description. These are among the many professional considerations which must weigh into the way in which an archivist administers both processing and an overall archival program.
Cain, Virginia J.H.,
"The Ethics of Processing,"
Provenance, Journal of the Society of Georgia Archivists
Available at: http://digitalcommons.kennesaw.edu/provenance/vol11/iss1/5