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Full-Text Articles in Business

Accounting, Education And Research As Infrastructure For A Modernizing Economy, Shyam Sunder Dec 2006

Accounting, Education And Research As Infrastructure For A Modernizing Economy, Shyam Sunder

Shyam Sunder

No abstract provided.


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 Nov 2006

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 …


Regulation, Competition And Independence In A Certification Society: Certification Of Financial Reports Vs. Baseball Cards, Shyam Sunder Nov 2006

Regulation, Competition And Independence In A Certification Society: Certification Of Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.


Regulation And Markets In A Certification Society, Shyam Sunder Nov 2006

Regulation And Markets In A Certification Society, Shyam Sunder

Shyam Sunder

No abstract provided.


Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder Nov 2006

Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder

Shyam Sunder

No abstract provided.


Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder Nov 2006

Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.


Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards., Shyam Sunder Nov 2006

Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards., Shyam Sunder

Shyam Sunder

No abstract provided.


Regulation And Markets In A Certification Society, Shyam Sunder Sep 2006

Regulation And Markets In A Certification Society, Shyam Sunder

Shyam Sunder

No abstract provided.


Regulation And Markets In A Certification Society, Shyam Sunder Sep 2006

Regulation And Markets In A Certification Society, Shyam Sunder

Shyam Sunder

No abstract provided.


The Best Use Of Spare Cash, Greg Geisler Aug 2006

The Best Use Of Spare Cash, Greg Geisler

Greg Geisler


Do this First: Invest in a 401(k) or 403(b) retirement account up to the full extent of the employer's matching contributions.
If you're able to (i.e., if you still have some cash available), do this Second: Pay off high interest rate debts in order—beginning with those that have the highest after-tax interest rate.
If you're able to (i.e., if you still have some cash available), do this Third: If higher education costs are an issue, invest in a section 529 college savings plan up to the maximum amount eligible for state tax benefits.
If you're able to (i.e., if you …


Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder Aug 2006

Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.


Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder Aug 2006

Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.


Valuation And Classification Of Cash And Share-Puts, William Terando, W. Shaw, D. Smith Jul 2006

Valuation And Classification Of Cash And Share-Puts, William Terando, W. Shaw, D. Smith

William D. Terando

No abstract provided.


The Effects Of Information, Data And Redundant Cue Load On Multi-Perspective Performance Reporting, Errol Iselin, Lokman Mia, John Sands Jul 2006

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 …


Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder Jun 2006

Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder

Shyam Sunder

No abstract provided.


Corporate Financial Reporting By Emergence Or Intelligent, Shyam Sunder Jun 2006

Corporate Financial Reporting By Emergence Or Intelligent, Shyam Sunder

Shyam Sunder

No abstract provided.


Why Reconsider The Top-Down Push For Uniform Financial Reporting Standards?, Shyam Sunder May 2006

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

Shyam Sunder

No abstract provided.


Why Reconsider The Top-Down Push For Uniform Financial Reporting Standards?, Shyam Sunder May 2006

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

Shyam Sunder

No abstract provided.


Accounting, Labor, Capital And Product Markets, Shyam Sunder May 2006

Accounting, Labor, Capital And Product Markets, Shyam Sunder

Shyam Sunder

No abstract provided.


Accounting, Labor, Capital And Product Markets, Shyam Sunder May 2006

Accounting, Labor, Capital And Product Markets, Shyam Sunder

Shyam Sunder

No abstract provided.


Control As Equilibrium, Shyam Sunder May 2006

Control As Equilibrium, Shyam Sunder

Shyam Sunder

No abstract provided.


Control As Equilibrium, Shyam Sunder May 2006

Control As Equilibrium, Shyam Sunder

Shyam Sunder

No abstract provided.


Opportunity Cost, Profits, And Value, Shyam Sunder May 2006

Opportunity Cost, Profits, And Value, Shyam Sunder

Shyam Sunder

No abstract provided.


Why The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder May 2006

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

Shyam Sunder

No abstract provided.


Why The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder May 2006

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

Shyam Sunder

No abstract provided.


Why The Top-Down Push For Uniform Financial Reporting Standards?, Shyam Sunder Apr 2006

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

Shyam Sunder

No abstract provided.


From General Acceptance To Written Standards In Financial Reporting: Consequences For Accounting Practice, Education And Research, Shyam Sunder Mar 2006

From General Acceptance To Written Standards In Financial Reporting: Consequences For Accounting Practice, Education And Research, Shyam Sunder

Shyam Sunder

No abstract provided.


Why Reconsider The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder Mar 2006

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

Shyam Sunder

No abstract provided.


Why The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder Mar 2006

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

Shyam Sunder

No abstract provided.


The State Of Accounting Practice And Education, Shyam Sunder Mar 2006

The State Of Accounting Practice And Education, Shyam Sunder

Shyam Sunder

No abstract provided.