Business Commons^™

Bad Apples In Bad Barrels Revisited: Cognitive Moral Development, Just World Beliefs, Rewards, And Ethical Decision Making, Neal M. Ashkanasy, Carolyn Windsor, Linda K. Trevino

Carolyn Windsor

In this study, we test the interactive effect on ethical decision-making of (1) personal characteristics, and (2) personal expectancies based on perceptions of organizational rewards and punishments. Personal characteristics studied were cognitive moral development and belief in a just world. Using an in-basket simulation, we found that exposure to reward system information influenced managers' outcome expectancies. Further, outcome expectancies and belief in a just world interacted with managers' cognitive moral development to influence managers' ethical decision-making. In particular, low-cognitive moral development managers who expected that their organization condoned unethical behavior made less ethical decisions while high cognitive moral development managers …

The Best Use Of Spare Cash, Greg Geisler

Greg Geisler

The Effects Of Information, Data And Redundant Cue Load On Multi-Perspective Performance Reporting, Errol Iselin, Lokman Mia, John Sands

Errol Iselin

Multi-perspective performance reporting systems have become popular in recent times due to problems associated with traditional financial systems. The most common multi-perspective performance reporting system is the balanced scorecard (BSC). The BSC reports performance information about four perspectives (learning and growth, internal business processes, customer, and financials). BSC theory argues there is a cause and effect relationship from the first to the last perspective. There are broader multi-perspective systems in practice that commonly have two additional perspectives to these four – social and environmental. Atkinson et al. (1997), Ittner and Larcker (2001), and Libby et al. (2004) have argued that …

Why Reconsider The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder

Shyam Sunder

No abstract provided.

Accounting Ethics Education: Integrating Reflective Learning And Virtuse Ethics, Steven Mintz

Steven Mintz

This paper explains the use of reflective learning techniques to create and deliver a new ethics course. Students apply virtue-based reasoning with reflective thinking to resolve conflicts faced by accounting professionals. Teaching techniques include class discussion, minute papers, reflection journals, role playing, and case analysis. Reflective learning helps to transform existing ideas and understandings to come to a new understanding of a situation. As a tool for ethics education in accounting, reflective learning provides the link that may enhance ethical understanding and enable students to apply virtue and reflective thinking to a variety of situations discussed in accounting courses.

The Effect Of Gender And Dependent Children On Professional Accountants' Career Progression, Carolyn Windsor, P Auyeung

Carolyn Windsor

The ILO [International Labor Organization. Women in Management, Breaking Through the Glass Ceiling, An Update 2004. Geneva, Switzerland: International Labor Office; 2004.] reported that workingwomen are still concentrated in lower level management positions, thus perpetuating women's social and economic injustice. The accounting profession is no different with few women gaining a partnership in the international accounting firms. This study analyses demographics of 183 respondents in the large international accounting firms to examine women's career progression. We used a three-way analysis of covariance to investigate the dependent variable, management at five levels from partner to accounting senior. Independent factors are gender, …