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Culture Effects In The Ethical Decision-Making Process Of Latin American Accountants, Silvia Lopez Palau
Culture Effects In The Ethical Decision-Making Process Of Latin American Accountants, Silvia Lopez Palau
Theses and Dissertations - UTB/UTPA
Despite the amount of accounting ethics research conducted over many years, two significant problems remain unsolved. First, there is a need to create accurate measurement instruments capable of predicting behavior within a theoretical framework of ethical decision-making. Second, it is important to develop ways to make measurements appropriate for application in other cultures or countries. Thus, the purpose of this study is twofold. The first objective is to develop a scale to measure the ethical evaluations, judgments, and intentions of Latin American accountants. The second goal is to determine the effects of national culture and gender on the results posited …
The Value Relevance Of Value Added And Stakeholder Compensation Across Business Cultures, John Darcy
The Value Relevance Of Value Added And Stakeholder Compensation Across Business Cultures, John Darcy
School of Accountancy Faculty Publications and Presentations
This research performed a partial test of the instrumental validity of the stakeholder model by examining the value relevance of value added relative to income and the incremental value relevance of two stakeholder compensation components of value added, wages and interest for Japan, Germany, United States, and United Kingdom.