Business Commons^™

Revised Aicpacode Of Professional Conduct: Analyzing The Ethical Responsibilities For Members In Public Practice And Members In Industry, Steven Mintz

Steven Mintz

On June 1, 2014, the AICPA issued a codification of the principles, rules, interpretations, and rulings in the AICPA Code of Professional Conduct that specify which ethics provisions apply to members in public practice, members in business, and other members. A major improvement of the revised code is the creation of three sections for members in different areas of practice, to assist accounting professionals in each group to determine whether they are in violation of any of provision of the revised code. This paper explains those provisions as they apply to different members of the Institute.

Arachnophobia: A Case On Impairment And Accounting Ethics, Julie Persellin, Mike Shaub, Michael S. Wilkins

School of Business Faculty Research

This case requires students to apply accounting and ethical decision-making within the context of a potential land impairment decision. Students are required to research the relevant professional literature and provide appropriate FASB Codification references and IAS cites as they investigate the significant uncertainties that frequently are associated with valuation and impairment analyses. Students also are required to evaluate the ethical implications of the decisions that could be made regarding the necessity of impairment. The case provides an opportunity for students to extend their research and financial accounting abilities, to consider the consequences associated with a set of potentially reasonable accounting …

Outline For Interact And Other Talks And Teaching Lessons - Outline Of The Tides Of Life Chapters 1, 2, And 3, C. William Pollard

C. William Pollard Papers

These pages serve as an outline for various talks Pollard gave as well as for the first three chapters of his The Tides of Life: Learning to Lead and Serve as You Navigate the Currents of Life (Wheaton, IL: Crossway, 2014).

Outline For Interact And Other Talks And Teaching Lessons - Outline Of The Tides Of Life Chapters 7, 8, And 9, C. William Pollard

C. William Pollard Papers

These pages serve as an outline for various talks Pollard gave as well as for chapters 7-9 of his The Tides of Life: Learning to Lead and Serve as You Navigate the Currents of Life (Wheaton, IL: Crossway, 2014).

Outline For Interact And Other Talks And Teaching Lessons - Outline Of The Tides Of Life Chapters 4, 5, And 6, C. William Pollard

C. William Pollard Papers

These pages serve as an outline for various talks Pollard gave as well as for chapters 4-6 of his The Tides of Life: Learning to Lead and Serve as You Navigate the Currents of Life (Wheaton, IL: Crossway, 2014).

Sustainability, Stakeholder Perspective And Corporate Success: A Paradigm Shift, Eunsup Daniel Shim

WCBT Faculty Publications

In this paper, I argue that the corporation can ‘do well by doing good’ in the long run if they take the stakeholder perspective. Corporations narrowly focused on short-term profits, can make business decisions that could be detrimental to long-run sustainability. For example, firms might not be making enough investments in Research and Development, producing potentially harmful products, and might not pay enough attention to their corporate image. The stakeholder perspective promotes ethical business decision-making and focuses on long-run sustainability by emphasizing a stable customer base, employee well-being, a better corporate image, and corporate social responsibility. Ethical decision-making includes a …

The Impact Of Technology, Katina Michael

Professor Katina Michael

Consumer electronics have revolutionized the way we live and work. Most students that I know would rather forgo expensive clothing labels than do without their branded smartphone. In fact, some of them would forgo food altogether if it meant their phone could be “always on” and “always with them”, clipped onto the belt buckle, strapped into a pants or jacket sleeve or increasingly into the open palm of their hand. Something happens when our basic needs as humans are overtaken by some other need that was once a distant want at best- plainly confusion in our ability to rightly determine …

Handout 4: American Bar Association - Confidentiality When Lawyer Represents Multiple Clients In The Same Or Related Matters, John Gaal

Journal of Collective Bargaining in the Academy

No abstract provided.

Handout 3: Transactions With Persons Other Than Clients, John Gaal

Journal of Collective Bargaining in the Academy

No abstract provided.

Handout 2: Ethics In Higher Education Part 2, John Gaal

Journal of Collective Bargaining in the Academy

No abstract provided.

Handout 1: Ethics In Higher Education, John Gaal

Journal of Collective Bargaining in the Academy

No abstract provided.

Interpreting, Stephanie Jo Kent

Doctoral Dissertations

What do community interpreting for the Deaf in western societies, conference interpreting for the European Parliament, and language brokering in international management have in common? Academic research and professional training have historically emphasized the linguistic and cognitive challenges of interpreting, neglecting or ignoring the social aspects that structure communication. All forms of interpreting are inherently social; they involve relationships among at least three people and two languages. The contexts explored here, American Sign Language/English interpreting and spoken language interpreting within the European Parliament, show that simultaneous interpreting involves attitudes, norms and values about intercultural communication that overemphasize information and discount …

The Ethical Climate And Context Of Organizations: A Comprehensive Model, Anke Arnaud Dr., Marshall Schminke

Dr. Anke Arnaud

Traditional approaches to understanding the ethical context of organizations often focus on ethical work climate, which reflects the collective moral reasoning of organization members. However, such approaches overlook other components of the ethical environment that may influence how ethical judgments translate to ethical behavior. This study extends our understanding of the ethical context of organizations by considering how three distinct aspects of that context collective moral reasoning (ethical climate), collective moral emotion, and collective ethical efficacy interact to influence ethical behavior. Results from 117 work units support our hypotheses. Implications and suggestions for future research are discussed.

Identifying The Effects Of Narcissistic Leadership On Employee Job Satisfaction: A Study Within The Accounting Profession, Susan Shurden

All Dissertations

Narcissism is a personality disorder now identified in professionals in both education and business. The disorder is diagnosed when an individual possesses five of nine characteristics listed in the American Psychiatric Association's Diagnostic and Statistical Manual of Mental Disorders/ (fourth edition, text revision version). Narcissism is prevalent in most successful leaders and is both destructive and constructive. The focus of this Dissertation is on the destructive characteristics and how narcissistic leadership affects job satisfaction among employees within the accounting profession.

Is Food Marketing Making Us Fat? Fat Cats Vs Dogmatists., Stephen S. Holden

Stephen S Holden

For many, it seems obvious that food marketing is making us fat. The anger and outrage that was once evoked by tobacco companies is now being repackaged and aimed at ‘Big Food’ (Hennessy, 2014). But is it justified, is food marketing the cause of obesity? And in any case, does outrage and dogmatism help solve the problem? This paper suggests that blaming the marketers, both Big Food and "lazy leisure", is a disputable claim, and dangerously shifts responsibility from individuals to external agents.

An Examination Of Personal Values And Value Systems Of Chinese And U.S. Business Students, Don Giacomino, Xin Li, Michael D. Akers

Michael D. Akers

Using the Rokeach Value Survey and the Musser and Orke typology this paper examines the personal values and value systems of business students in China and compares the results with the results of a recent study that used similar methodology to examine the values and value systems of U.S. students. The study also examines the differences in values and value systems of the Chinese students by gender and by major. While there are few differences for the Chinese students by gender, our findings show several differences in the rankings of values by the Chinese and U.S. students as well as …

A Strategic Management Approach To Guanxi In China, Xiaowen Tian, Moxi Song, Ran Tian

Xiaowen Tian

This article adopts a strategic management approach to addressing the issue of how to achieve both corporate profitability and corporate social responsibility in dealing with Guanxi in the Chinese business context. It argues that environment scanning, strategy formulation, strategy implementation and strategy evaluation and control should be the key components of strategic management of Guanxi. The article proposes a practical framework for managing Guanxi strategically in the emerging China market, and illustrates the framework with cases in the real world.

Public Health Marketing: Is It Good And Is It Good For Everyone?, Stephen Holden, Damian Cox

Damian Cox

We define public health marketing broadly as the use of marketing tools (segmentation, targeting, position­ing, and the four Ps) to encourage behaviour change that will deliver the social good defined as public health. We explore the ethical challenges and risks that confront public health and social marketers. In particular, we note that public health marketers with a self-defined goal of delivering a social good face two major ethical challenges: the first is establishing the ethicality of the social good itself; the second is distributing the social good in an ethically defensible way. In particular, we draw attention to the central …

Capital In The Twenty-First Century: A Tale Without Morality, Bruce D. Baker

SPU Works

Thomas Piketty has given economists a lot to argue about, but their arguments miss the point of the book’s success. “Capital in the Twenty-First Century” is not a bestseller based on its economic merits. It’s a bestseller because it speaks to a deep moral anxiety. Confidence in capitalism has been shaken. The crisis of 2008 exposed weaknesses in the financialization of our economy. Piketty makes a valiant contribution to economic theory and history, but his empiricism succumbs ultimately to the same flaw John Paul II diagnosed in Marxism—it leads to an incoherent statement of moral order.

Readings And Cases In Information Security: Law & Ethics, Michael Whitman, Herbert Mattord

Herbert J. Mattord

Readings and Cases in Information Security: Law & Ethics provides a depth of content and analytical viewpoint not found in many other books. Designed for use with any Cengage Learning security text or as a standalone professional reference, this book offers readers a real-life view of information security management, including the ethical and legal issues associated with various on-the-job experiences. Included are a wide selection of foundational readings and scenarios from a variety of experts to give the reader the most realistic perspective of a career in information security.

Manager's Toolbox: Ethics And Values, Ratan Tata, Philip C. Zerrillo

Asian Management Insights

Ratan Tata zeros in on ethics and values as part of the science of management, and India's current economic journey, in this interview with Philip Zerrillo.

Implementing Liberal Management Education Through The Lens Of The Other, Thomas Estad, Stefano Harney, Howard Thomas

Research Collection Lee Kong Chian School Of Business

The purpose of this paper is to explore the prerequisite conditions for implementing a liberal management education and for fostering ethical students using examples from the core curriculum at Singapore Management University (SMU). Beginning with a reading of the Carnegie Foundation's Rethinking Undergraduate Business Education: liberal learning for the professions (2011), the paper examines the contribution and limits of the findings and recommendations before discussing the place of the liberal arts in the modern university and describing a case study of liberal management education in process at SMU. It concludes with a reading of the work of Emmanuel Levinas and …

Is Fractional Reserve Banking Necessarily Immoral?, Ryan T. Beach, Jeffrey E. Haymond

The Research and Scholarship Symposium (2013-2019)

When Deposits are made to a bank, the bank can loan out most of it, while claiming they have the money to pay you back. When you deposit money in a bank, only a fraction of it stays on deposit; the rest is loaned out. When the person receives the loan spends it, money goes to another bank, repeating the process. Ultimately, if the central bank puts $100 of reserves into the FRB system, $1000 of money could enter the economy.

Culture & Conflict: Intertwined With International Business, Chloe W. Friederichsen

Senior Honors Theses

International business has grown day by day as a powerful part of the world economy since the development of separate nations in ancient times. Today international transactions have become a very common entity in the business world. With this newfound trend comes the need to understand the complexities of culture and conflict management in order for an international business to succeed with a competitive edge. Both factors hold the potential to either mercilessly crumble an unprepared organization or richly reward a company for prodigious forethought and management skills. As a result, the link between the fragility of culture adaptation and …

Withstanding Moral Disengagement: Attachment Security As An Ethical Intervention, Dolly Chugh, Mary C. Kern, Zhu Zhu, Sujin Lee

Department of Management Faculty Scholarship and Creative Works

We propose an ethical intervention leading to improved ethical decision-making. Moral disengagement has long been related to unethical decision-making. We test an ethical intervention in which this relationship is broken. Our ethical intervention consisted of priming individuals to be securely-attached, in which they recalled a past instance of relational support and acceptance. We predicted and found an interaction between attachment state and moral disengagement, in which individuals primed with attachment security were able to withstand moral disengagement. In Study 1, we demonstrate that the securely attached behave more ethically than the anxiously attached in an achievement context. In Study 2, …

What Is The Role Of Business Educators In Preparing Future Leaders, Maureen L. Mackenzie Ph.D.

Faculty Works: Business (1973-2022)

The purpose of the study is to gain insight from experienced and practicing industry leaders, experts in the field of corporate ethics, and philosophy/ethics scholars, as to the value of a business ethics education. Specifically, what are the desired learning outcomes of a business ethics course, as it relates to knowledge, skill and disposition?

Consumer Attitude Towards The Spirit Airline Online Advertising, Tamilla Curtis, Blaise Waguespack, Anke Arnaud

Dr. Tamilla Curtis

Hospital Costs And Clinical Characteristics Of Continuous Renal Replacement Therapy Patients: A Continuous Ethical Dilemma, Alberto Coustasse

Alberto Coustasse, DrPH, MD, MBA, MPH

This study describes the clinical characteristics and examines hospital costs involved in the care of 117 patients undergoing Continuous Renal Replacement Therapy (CRRT) between January 1999 and August 2002. The majority (70.9%) of the patients undergoing CRRT expired in the hospital. Statistically significant differences were found with respect to the length of stay for discharge status and gender; and with respect to costs for surgery versus no surgery and gender. Significant differences were also found between discharge status and gender, age, and cardiovascular surgery. The results of this study raise economic and ethical questions related to the cost/benefit of CRRT …

Shortcomings Of Investior-Based Ratings Of Corporate Reputation: An Exploratory Empirical Study That Shows A Variety Of Stakeholder Groups Place Greater Emphasis On Corporate Ethics Than Profits., Kent Walker Dr., Bruno Dyck Dr.

Odette School of Business Publications

We examine three assumptions commonly held in the corporate reputation literature: i) reputation ratings of owners and investors are generally representative of all stakeholders; ii) stakeholders will generally provide a higher reputation rating to firms that emphasize corporate social responsibility versus firms that do not; and iii) profitability is the primary criterion of importance to all stakeholders when rating a firm’s reputation. Using an exploratory in-class exercise our findings suggest that: i) there are significant differences among stakeholder groups in their reputation ratings; ii) firms that emphasize corporate social responsibility are not rated more highly across all stakeholder groups, and …

Ethical Leadership In The Age Of Apology, Craig E. Johnson, Paul Shelton

Faculty Publications - College of Business

The growing importance of public apology makes forgiveness seeking a critical responsibility for ethical leaders. Leaders must offer apologies on behalf of themselves (in their roles as moral people) and on behalf of the organizations they lead (in their roles as moral managers). Morally satisfying apologies adequately acknowledge offenses, express remorse, offer explanations, and make reparations for damages. The apologies of disgraced professional cyclist Lance Armstrong and General Motors CEO Mary Barra demonstrate how incomplete apologies can undermine ethical leadership. Armstrong’s apology did little to atone for his failings as a moral person. In her role as a moral manager, …