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Articles 1 - 30 of 32
Full-Text Articles in Business
Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk
Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk
Chancellor’s Honors Program Projects
No abstract provided.
Professionalism And Ethics: A Quantity Surveying Perspective, Tony Cunningham
Professionalism And Ethics: A Quantity Surveying Perspective, Tony Cunningham
Other Resources
The Society of Chartered Surveyors in Ireland requires its members to “Be able to justify your own actions at all times, and demonstrate your own personal commitment to abide by ethical standards to maintain the integrity of the profession.” Society of Chartered Surveyors (2006). This paper presents a review of six readings provided to final year students of the Dublin Institute of Technology DT111 BSc (Hons) Construction Economics and Management Programme as part of their coursework for the Construction Administration and Management Module (RECE4815). The paper discusses the principles and means by which the above standards are achieved in the …
Generational Differences Of Personal Values Of Business Students, Don Giacomino, Jill Brown, Michael Akers
Generational Differences Of Personal Values Of Business Students, Don Giacomino, Jill Brown, Michael Akers
Accounting Faculty Research and Publications
This paper examines the values and value systems of business students from a private mid-western university using the Rokeach Value Survey and the Musser and Orke Typology of Personal Values. The findings of this study are compared with the results of studies in the latter part of the 1990’s and early 2000 in order to provide some insights regarding generational differences. There is evidence of changes in several individual variables during the past decade. For example, the value with the greatest change is National Security. Students in 2010 place more importance on this value than did the students in 1998. …
Ethics In Publishing (10 Presentations), Susan R. Madsen, Jim Davis
Ethics In Publishing (10 Presentations), Susan R. Madsen, Jim Davis
Susan R. Madsen
To begin raising awareness of ethics and publishing concerns and educate doctoral students (future professors and practitioners) within the Academy of Management, Davis and Madsen facilitated 60-minute segments for 10 division's doctoral student consortium at the Academy of Management conference in Chicago. We brought journal editors/associate editors with us for each of our division presentation. Divisions: Business Policy & Strategy (BPS); Entrepreneurship (ENT); International Management (IMD); Managerial & Organizational Cognition (MOC); Organization & Management Theory (OMT); Organization Development & Change (ODC); Organizational Behavior (OB); Public & Nonprofit (PNP); Social Issues in Management (SIM); Technology and Innovation Management (TIM)
The Balanced Scorecard: An Intentional Academic Fraud?, David Randall Jenkins
The Balanced Scorecard: An Intentional Academic Fraud?, David Randall Jenkins
David Randall Jenkins
The Kaplan and Norton 1992 Balanced Scorecard was intentionally structured to aid an Informal Capital Market Cartel in search of the next John Maynard Keynes.
Ethical Issues In Business And The Lawyer's Role, Robert J. Rhee, Carol Morgan, Tamar Frankel, Mark Fagan
Ethical Issues In Business And The Lawyer's Role, Robert J. Rhee, Carol Morgan, Tamar Frankel, Mark Fagan
Robert Rhee
No abstract provided.
The Role Of Information Technology In Fulfilling The Promise Of Corporate Social Responsibility, David Salb, Hershey H. Friedman, Linda Weiser Friedman
The Role Of Information Technology In Fulfilling The Promise Of Corporate Social Responsibility, David Salb, Hershey H. Friedman, Linda Weiser Friedman
Publications and Research
Young people today want to work at a meaningful job and make a difference in the world. Information technology (IT) is an effective enabler for all sorts of business strategies, so it comes as no surprise that IT is useful for implementing a firm's corporate social responsibility (CSR) initiative as well. The computer professional of the twenty-first century has the tools, training, and talent to be involved in strategic decision making that will have a lasting impact on society. Computer technology can be used to increase profits; but it can also be used to enhance the workplace, create adaptations for …
Ethics In In Research And Publication Process: Panel, Luca Gnan, Susan R. Madsen, Jim Davis
Ethics In In Research And Publication Process: Panel, Luca Gnan, Susan R. Madsen, Jim Davis
Susan R. Madsen
With the fairly recent and highly publicized breaches of ethics among members of the business community, there is a need to re-examine specific strategies employed in all kinds of organizations. Many business faculty members are comfortable teaching ethics in the classroom, but are we (as scholars and educators) appropriately challenging our own ethical practices? To assist in raising awareness of ethical concerns within the EURAM, we believe it is important to focus discussions on challenging our own ethics, particularly as faculty members in our various roles. Although there are professional ethical codes, there have been few venues for dialogue. This …
Managing Toxic Leaders: Dysfunctional Patterns In Organizational Leadership And How To Deal With Them, Marco Tavanti
Managing Toxic Leaders: Dysfunctional Patterns In Organizational Leadership And How To Deal With Them, Marco Tavanti
Marco Tavanti
This study reviews different typologies of toxic leaders in organizations-from bullies to narcissistic leaders. Unfortunately, toxic leaders are a painful but common reality in many organizations. Their destructive behaviors and dysfunctional personal characteristics often generate enduring poisonous effects on those they lead. They are identified by selfish outcomes in their decision-making and how they leave subordinates worse off than when they began. What distinguishes excellent from average managers is their ability to effectively manage dysfunctional leaders in the workplace. Even though some organizations may promote or simply tolerate toxic leaders for economic or political reasons, the long-term impact on the …
Conducting Industrial And Organizational Psychological Research: Institutional Review Of Research In Work Organizations, Daniel R. Ilgen, Bradford S. Bell
Conducting Industrial And Organizational Psychological Research: Institutional Review Of Research In Work Organizations, Daniel R. Ilgen, Bradford S. Bell
Bradford S Bell
Although informed consent is a primary mechanism for insuring the ethical treatment of human participants in research, both federal guidelines and APA ethical standards recognize that exceptions to it are reasonable under certain conditions. But agreement about what constitutes reasonable exceptions to informed consent sometimes is lacking. The research presented the same protocols to samples of respondents drawn from four populations –Institutional Reviewer Board (IRBs) members, managers, employees, and university faculty who were not members of IRBs. Differences in perceptions of IRB members from the other samples with respect to the risks of the protocols without informed consent and on …
Code Of Ethics And Implementation Plan For Casa Cornelia Law Center, Allison Bechill, Janine Mason
Code Of Ethics And Implementation Plan For Casa Cornelia Law Center, Allison Bechill, Janine Mason
Program Design and Evaluation
This project for Leadership and Ethics 502 was to develop a code of ethics for Casa Cornelia Law Center that outlines the ethical principles that reflects its values and the manner in which the board, staff and volunteers are expected to carry out the organization's mission and conduct their work. To accompany the Code, a three-year implementation plan was created to assist the organization in assimilating the Code into the organizational culture of Casa Cornelia.
Does Female Representation On Boards Of Directors Associate With Increased Transparency And Ethical Behavior?, Meredith B. Larkin
Does Female Representation On Boards Of Directors Associate With Increased Transparency And Ethical Behavior?, Meredith B. Larkin
Honors Theses
This study examined the association between corporate transparency and ethical orientation of Fortune 500 companies and the number of females represented on the board of directors from 2010 annual report data. My basis for this judgment was whether or not the firm was listed on either (both) Ethisphere Magazine’s 2010 “World’s Most Corporate Citizens List”. My results indicate that, as the number of women directors increased, the probability of a corporation appearing on these lists increases. I also found that a “critical mass” of women directors was indicated by the data for Ethisphere Magazine’s but not Corporate Responsibility Magazine’s list. …
Informed Consent And Dual Purpose Research, Bradford S. Bell, Daniel R. Ilgen
Informed Consent And Dual Purpose Research, Bradford S. Bell, Daniel R. Ilgen
Bradford S Bell
The ethical treatment of human participants in psychological research is regulated by both federal guidelines and the ethical standards of the American Psychological Association (APA). Under certain circumstances, however, both APA standards and federal regulations allow for exceptions for informed consent. In spite of the possibility of exception, a number of factors have made it difficult to conduct and publish research that does not incorporate informed consent. The authors consider these factors and propose 2 approaches that may reduce reluctance to consider exceptions to informed consent under appropriate circumstances. First, journals should not rely on informed consent as the only …
Internal Auditor And Internal Whistleblowing Intentions : A Study Of Organisational, Individual, Situational And Demographic Factors, Syahrul A. Ahmad
Internal Auditor And Internal Whistleblowing Intentions : A Study Of Organisational, Individual, Situational And Demographic Factors, Syahrul A. Ahmad
Theses: Doctorates and Masters
Whistleblowing is a type of ethical decision-making behaviour, and it has been one of
the positive outcome behaviours investigated in the ethical decision-making literature.
The issue has garnered widespread attention since the collapse of global multinational
companies which lead to the passage of the renowned Sarbanes-Oxley Act of 2002.
Since then a vast amount of research has been conducted in the whistleblowing stream,
though it is still predominantly taking place largely in western countries. Such studies
as have been undertaken in Asian countries neglect to consider how Malaysian
respondents might play their roles in undertaking this type of ethical decision-making …
Executive Compensation: The Role Of Shari’A Compliance, William Martin, Karen Ahmed
Executive Compensation: The Role Of Shari’A Compliance, William Martin, Karen Ahmed
Publications – Dreihaus College of Business
Abstract Purpose The purpose of this paper is to illuminate issues surrounding executive compensation as it relates to current understandings of Islamic business law. Methodology We review the emerging bodies of literature in the fields of executive compensation and opinions of stock options under Shari’a law. Findings It appears that the trend in offering employee stock options as part of a Shari’a compliant compensation package is acceptable in most cases, yet because of its close association with the more problematic idea of derivative transactions, the company must be vigilant in obtaining the approval from its Shari’a Standards Board before offering …
Business Schools: Ethics, Assurance Of Learning, And The Future, Bruce Warren, Susan D. Sampson, Erin Mcfee
Business Schools: Ethics, Assurance Of Learning, And The Future, Bruce Warren, Susan D. Sampson, Erin Mcfee
Organization Management Journal
This paper reviews the teaching of business ethics at 70 of the top ranked business schools in the United States and internationally as determined by Business Week magazine. Interviews were conducted with deans, associate and assistant deans, directors and faculty with a survey instrument focusing upon ethics in the curriculum, modifications to the ethics curriculum, and assessment of learning.
Executive Compensation: The Role Of Shari’A Compliance, William Marty Martin, Karen Hunt Ahmed
Executive Compensation: The Role Of Shari’A Compliance, William Marty Martin, Karen Hunt Ahmed
Karen Hunt Ahmed
Abstract Purpose The purpose of this paper is to illuminate issues surrounding executive compensation as it relates to current understandings of Islamic business law. Methodology We review the emerging bodies of literature in the fields of executive compensation and opinions of stock options under Shari’a law. Findings It appears that the trend in offering employee stock options as part of a Shari’a compliant compensation package is acceptable in most cases, yet because of its close association with the more problematic idea of derivative transactions, the company must be vigilant in obtaining the approval from its Shari’a Standards Board before offering …
Executive Compensation: The Role Of Shari’A Compliance, William Marty Martin, Karen Hunt Ahmed
Executive Compensation: The Role Of Shari’A Compliance, William Marty Martin, Karen Hunt Ahmed
William Marty Martin
Abstract Purpose The purpose of this paper is to illuminate issues surrounding executive compensation as it relates to current understandings of Islamic business law. Methodology We review the emerging bodies of literature in the fields of executive compensation and opinions of stock options under Shari’a law. Findings It appears that the trend in offering employee stock options as part of a Shari’a compliant compensation package is acceptable in most cases, yet because of its close association with the more problematic idea of derivative transactions, the company must be vigilant in obtaining the approval from its Shari’a Standards Board before offering …
Does Female Directorship On Independent Audit Committees Constrain Earnings Management?, Jerry Sun, Guoping Liu, George Lan
Does Female Directorship On Independent Audit Committees Constrain Earnings Management?, Jerry Sun, Guoping Liu, George Lan
Odette School of Business Publications
This study examines whether the gender of the directors on fully independent audit committees affects the ability of the committees in constraining earnings management and thus their effectiveness in overseeing the financial reporting process. Using a sample of 525 firm-year observations over the period 2003 to 2005, we are unable to identify an association between the proportion of female directors on audit committees and the extent of earnings management.
Hotel Managers Identify Ethical Problems: A Survey Of Their Concerns, Betsy Stevens
Hotel Managers Identify Ethical Problems: A Survey Of Their Concerns, Betsy Stevens
Hospitality Review
This study identified and examined the concerns of hotel general managers regarding ethics in the hospitality industry. Thirty-five managers were interviewed during and immediately following the economic recession to determine which ethical issues in the hotel industry and at their own properties concerned them the most. Results showed that more people and organizations attempted to renegotiate hotel rates, which actions, in turn, led to some lapses in ethical behavior. Managers said that because of the economic downturn, they felt pressure from both private owners and corporate headquarters. They also said a lack of work ethic, low motivation, and low pay …
A Preliminary Evaluation Of The Millennial Shopping Experience: Preferences And Plateaus, Kimberly J. Harris, Jason Stiles, Joseph Durocher
A Preliminary Evaluation Of The Millennial Shopping Experience: Preferences And Plateaus, Kimberly J. Harris, Jason Stiles, Joseph Durocher
Hospitality Review
This study identified and examined the concerns of hotel general managers regarding ethics in the hospitality industry. Thirty-five managers were interviewed during and immediately following the economic recession to determine which ethical issues in the hotel industry and at their own properties concerned them the most. Results showed that more people and organizations attempted to renegotiate hotel rates, which actions, in turn, led to some lapses in ethical behavior. Managers said that because of the economic downturn, they felt pressure from both private owners and corporate headquarters. They also said a lack of work ethic, low motivation, and low pay …
Perpetual Self Conflict: Self Awareness As A Key To Our Ethical Drive, Personal Mastery, And Perception Of Entrepreneurial Opportunities, Murray Hunter
Murray Hunter
This paper considers the nexus between the environment, self and reality, and the influence upon ethics, entrepreneurial opportunity, and sustainability. It is postulated that perception and interpretation by individuals creates meaning and that this is regulated by self identity and corresponding levels of awareness. A model of awareness and identity is presented where it is further argued that our ethics, perceptions of opportunity, and views of sustainability are a product upon what level of awareness we are anchored. Finally, this paper postulates that new paradigms of ethics are required to create a sustainable society and that individuals must achieve humility …
Business Ethics And Social Responsibility: Exploring The Perceptions Of Utah Workers, Susan R. Madsen
Business Ethics And Social Responsibility: Exploring The Perceptions Of Utah Workers, Susan R. Madsen
Susan R. Madsen
This research study was conducted by Dr. Susan R. Madsen and her MBA students in the Woodbury School of Business at Utah Valley University (fall semester of 2010). This study resulted from a semester-long community-based research project conducted as a requirement of the Business Ethics and Social Responsibility course.
Ethical Issues In Business And The Lawyer's Role, Robert J. Rhee, Carol Morgan, Tamar Frankel, Mark Fagan
Ethical Issues In Business And The Lawyer's Role, Robert J. Rhee, Carol Morgan, Tamar Frankel, Mark Fagan
Faculty Scholarship
No abstract provided.
Stakeholders, Entrepreneurial Rent And Bounded Self-Interest, Douglas A. Bosse, Jeffrey S. Harrison
Stakeholders, Entrepreneurial Rent And Bounded Self-Interest, Douglas A. Bosse, Jeffrey S. Harrison
Management Faculty Publications
This paper examines how the change from an assumption of pure self-interest to an assumption of bounded self-interest alters basic propositions regarding the way entrepreneurs select, negotiate with and manage relationships with their initial set of stakeholders. Although a purely economic approach would focus on material cost as the sole consideration when conducting these activities, we argue that non-material factors such as reciprocity and fairness are potent forces during the initial resource acquisition process. We explain that non-material considerations are accounted for in negotiations with stakeholders and positive reciprocity is encouraged through openly sharing information with stakeholders about the value …
Stakeholder Theory In Strategic Management: A Retrospective, Jeffrey S. Harrison
Stakeholder Theory In Strategic Management: A Retrospective, Jeffrey S. Harrison
Management Faculty Publications
This chapter will provide a description of the personal journey of the author who, as a newly graduated Ph.D. in strategic management in 1985, embraced stakeholder theory. Perhaps one of the interesting aspects of this narrative is that the field of strategic management itself was in its infancy at the time of my graduation. So I have “grown up” in the strategy field while simultaneously observing and to some extent participating in the development of what we now call stakeholder theory. Over the past two and a half decades I have frequently found myself frustrated by my strategy colleagues’ lack …
The Impact Of Continuing Education Modules On The Moral Obligations And Responsibilities Of Financial Advisors, Sandy Modell
The Impact Of Continuing Education Modules On The Moral Obligations And Responsibilities Of Financial Advisors, Sandy Modell
Electronic Theses and Dissertations
Increased life expectancies and a significant reduction in the number of corporate pension plans nationwide have made the prospects of retirement a challenge for many of us. The burden of funding retirement will move from the corporation or government to the individual. Those individuals with limited financial experience will most likely need the guidance of a financial advisor. Can we trust and rely upon them? Following the 2004 late trading scandal and the 2008 financial meltdown, the Financial Industry Regulatory Authority ("FINRA") implemented Continuing Education requirements at the advisor level. The intent was to improve the quality and integrity of …
A Moral Contractual Approach To Labor Law Reform: A Template For Using Ethical Principles To Regulate Behavior Where Law Failed To Do So Effectively, Zev J. Eigen, David S. Sherwyn
A Moral Contractual Approach To Labor Law Reform: A Template For Using Ethical Principles To Regulate Behavior Where Law Failed To Do So Effectively, Zev J. Eigen, David S. Sherwyn
Faculty Working Papers
If laws cease to work as they should or as intended, legislators and scholars propose new laws to replace or amend them. This paper posits an alternative—offering regulated parties the opportunity to contractually bind themselves to behave ethically. The perfect test-case for this proposal is labor law, because (1) labor law has not been amended for decades, (2) proposals to amend it have failed for political reasons, and are focused on union election win rates, and less on the election process itself, (3) it is an area of law already statutorily regulating parties' reciprocal contractual obligations, and (4) moral means …
Ethics In Accounting: Sustainability As A Predictor Of Financial Statement Usefulness, Kyle L. Shipley
Ethics In Accounting: Sustainability As A Predictor Of Financial Statement Usefulness, Kyle L. Shipley
CMC Senior Theses
This paper examines the impact of ethics on financial statement usefulness in 120 publicly traded companies. Because ethics are difficult, if not impossible, to quantify, Corporate Social Responsibility ratings are used as a proxy. The potential implications of this study are vast, though the main idea is that investors would be able to make better financial decisions should the hypothesis come to fruition. Contrarily, investors will also be able to avoid potentially bad investments if they can ascertain certain companies that lack ethical values. In this paper, I will discuss several facets of corporate ethics such as creative accounting in …
Consulting Ethics, William Feighery
Consulting Ethics, William Feighery
William Feighery
An important, if much neglected, arena within the field of tourism studies is the role of tourism scholars as consultants in the development process. For individuals within this field of ‘expert knowledge’ participation in consultancy projects often places them at the heart of complex and competing interests at local, national and international level. Such complexity necessitates ethically informed decisions. In this paper I first explore the evolution of tourism related research and consultancy, before considering the rise of ethics in arenas of professional practice. Further, I consider the Foucauldian construct of ‘technologies of the self’ as potentially offering an ethical …