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Full-Text Articles in Business
The Ethicality And Political Skill Of Leaders And Subordinate Job Satisfaction: A Study Of Accounting Faculty, Donald L. Ariail
The Ethicality And Political Skill Of Leaders And Subordinate Job Satisfaction: A Study Of Accounting Faculty, Donald L. Ariail
Electronic Theses and Dissertations
Using a sample of 539 accounting faculty teaching in the United States, this study explored perceptions of the ethicality and political skill of their direct supervisors and self-reported levels of job satisfaction. Ethicality was measured with the Ethical Leadership Scale (ELS) and the Behavioral Integrity (BI) Scale. These measures, which were highly correlated, were proxy measures for accounting faculty perceptions of the tone-at-the-top (TATT)—the ethical leadership under which faculty teach and research. The results indicated that while the majority of accounting faculty perceived their direct supervisor as being ethical, about a third (28% BI, 34.8% ELS) of them did not …
A Study Of The Effectiveness Of Ethics Instruction To Accounting Students At East Tennessee State University, Elizabeth Brackins
A Study Of The Effectiveness Of Ethics Instruction To Accounting Students At East Tennessee State University, Elizabeth Brackins
Undergraduate Honors Theses
Strong ethics are critical to the success of each member of the business world, especially accountants. Because the work of accountants is utilized by both internal and external users and can have such widespread effect on the business community, it is imperative that this work is performed with the utmost accuracy, integrity and morality. The foundation for strong ethics begins before the accountant enters the workforce, and many colleges require dedicated ethics courses for accounting majors. The purpose of this project is to analyze the effectiveness of the ethics instruction, specifically in the absence of a required dedicated ethics course, …
Successful Ethical Decision-Making Practices From The Professional Accountants' Perspective, Tammy Tanner Webster
Successful Ethical Decision-Making Practices From The Professional Accountants' Perspective, Tammy Tanner Webster
Walden Dissertations and Doctoral Studies
Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, metropolitan area needed to strengthen the ethical decision-making process in their organizations. Data were collected through semistructured interviews from 5 …
Attitudes Of Students And Practitioners Regarding Ethical Acceptability Of Accounting Transactions, Mary Fischer, Treba Marsh, George L. Hunt
Attitudes Of Students And Practitioners Regarding Ethical Acceptability Of Accounting Transactions, Mary Fischer, Treba Marsh, George L. Hunt
Faculty Publications
This study reports the findings of a study assessing the acceptability differences in decisions made by Certified Public Accounting practitioners (CPA) and students studying to become CPAs. The study responds to researchers’ call for additional research on topics related to accounting decision ethics. Modified managerial and accounting recognition scenarios were used to collect the acceptability of ethical judgments. The analysis employs factor analysis to affirm whether the scenarios are managerial or accounting recognition decisions. The analyses further divides the managerial decisions into either revenue or expense related. The accounting recognition decisions are further divided into those involving an accounting manipulation …
Ethics Of Relationships Between Accounting Academics And External Sponsors, Steven Mintz, Li Dang
Ethics Of Relationships Between Accounting Academics And External Sponsors, Steven Mintz, Li Dang
Steven Mintz
A variety of relationships can develop between accounting academics, academic units, and external sponsors that raise issues of ethical propriety. External donors may seek to influence academic decisions by applying pressure on recipients to gain favored treatment. We believe these types of situations are on the rise because of increased commercialization of universities. In this study, we examine relationships between accounting academics and external sponsors that challenge academic independence because of conflicts of interest when donors seek to impose conditions on financial support. We solicit the opinions of academic accountants about how likely they are to go along with the …
Accounting Research Guide, Mary Wilson
Accounting Research Guide, Mary Wilson
Mary Wilson
This guide provides access to useful resources for accounting students. It provides information on such topics as finding information on companies, searching for articles on a specific topic, reading comment letters sent to the SEC and accounting standards issued by FASB and IASB, and accessing stock market information. It compiles databases and websites useful for effective research on accounting topics.
Identifying Ethical Hypernorms For Accounting Educators, Steven Mintz
Identifying Ethical Hypernorms For Accounting Educators, Steven Mintz
Steven Mintz
Accounting educators have a unique role in academe because students learn about codes of ethics that will guide their actions as professionals. We identify hypernorms related to internal auditing educators that reflect unethical behaviors believed to be universally unacceptable by that community. We then compare the results to a prior survey of accounting educators and identify ethical principles for accounting academics in their roles as teachers and researchers. The results might help to develop a code of ethics for accounting educators to help them serve as role models for students as they prepare to enter the accounting profession.
Triple Bottom Line Reporting For Cpas, Steven Mintz
Triple Bottom Line Reporting For Cpas, Steven Mintz
Steven Mintz
There is a growing trend of governmental agencies and non- profit organizations issuing TBL reports. TBL reporting addresses three broad areas affecting society: economic, including financial reporting; ecological, including the environment; and social, including social responsibility. Accountability for the environmental, social, and economic impacts of a com-pany is increasingly becoming a part of every manager’s job. TBL reporting is emerging as an important and necessary part of an organization’s disclosure. TBL is consistent with the broad stakeholder perspective of corporate social responsibility (CSR), which entails reporting to a wider group of stakeholders comprising not only shareholders but also creditors, employees, …
Virtue Ethics And Accounting Education, Steven Mintz
Virtue Ethics And Accounting Education, Steven Mintz
Steven Mintz
The meaning and purpose of virtue theory are described, emphasizing the work of Pincoffs (1986), how it relates to accounting practice, and pedagogical considerations in teaching virtue to accounting students. There is a need for virtue in accounting because the virtues enable accountants to resist client and commercial pressures that may result from conflicts between an accountants' obligation to a client or employer and public interest considerations. Educators can use case analysis, cooperative and collaborative learning techniques, and role-playing, to inform students about the importance of virtue and to facilitate the learning of virtue.