Business Commons^™

A Study Of Ethics For Accounting Students At East Tennessee State University, Jordan Warhurst

Undergraduate Honors Theses

What is being done to stop the increase of accounting scandals and frauds? This study focuses on ethics teaching for accounting students at the undergraduate level. This study asks the question, "have students increased in their use of professional judgement as defined by the AICPA code of Professional Conduct?"

Case Study: Sexism In Advertising And Airlines, Tamilla Curtis, Anke Arnaud Ph.D., Blaise Waguespack

Dr. Anke Arnaud

This case study outlines an ethical dilemma faced by a young female student who is planning to buy airline tickets. Her purchase decision is influenced by cost and advertising strategies. The case discusses advertising ethics, ethical moral philosophies, including teleology and deontology, and sexist advertising with examples from the airline industry. This case will be beneficial for marketing students to discuss the topic of advertising ethics, and for business students to discuss the topic of organizational ethics. Students enrolling in aviation related classes will also benefit from this case. The teaching notes for instructors are available upon request.

Case Study: Sexism In Advertising And Airlines, Tamilla Curtis, Anke Arnaud Ph.D., Blaise Waguespack

Dr. Tamilla Curtis

This case study outlines an ethical dilemma faced by a young female student who is planning to buy airline tickets. Her purchase decision is influenced by cost and advertising strategies. The case discusses advertising ethics, ethical moral philosophies, including teleology and deontology, and sexist advertising with examples from the airline industry. This case will be beneficial for marketing students to discuss the topic of advertising ethics, and for business students to discuss the topic of organizational ethics. Students enrolling in aviation related classes will also benefit from this case. The teaching notes for instructors are available upon request.

Ethics Of Tax Evasion, The Case Of Albania, Emirjeta Kandri, Agim Mamuti

UBT International Conference

Tax evasion and the ethics about it are widely discussed topics nowadays and they have revived a lot of debates among ethics analysts or government representatives and business mangers or owners. The first ones argue that it is unethical hiding revenues to avoid taxes, since they are one of the ways business owners contribute to their proper countries in order for the society of that country to benefit from those. On the other hand, businessmen argue that they already pay too much tax and do philanthropic donations, so there is no reason for them to feel they should pay more …

Examining The Influence Of Organizational Culture On Employees' Ethical Behavior In Public Sector Organizations, Richard H. Afedzie

Human Resource Development Theses and Dissertations

Much of the literature on organizational ethics attribute unethical behavior in the workplace as originating from greed, inadequate ethics training, lax ethics laws, and lenient disciplinary actions when ethical lapses do occur. While this perception advances a cogent argument, it does not examine the entire concept of unethical behavior, because it does not consider the organizational culture which clearly guides employees' ethical behavior and decision making in the organization. In this study, a basic interpretative qualitative research design was employed utilizing semi-structured interviews to investigate how organizational cultural systems, member interactions, leadership role modeling and training interventions influence employees' ethical …

How Are Concerns About Errors And Ethics Related To Demands For Information Systems Audits?, Joseph S. Mollick Ph. D

Communications of the IIMA

What factors affect individuals' demands that information systems (IS) audits are implemented in the organizations with which they do business? Using concepts and constructs from theoretical literature on individuals’ concerns about organizational information management practices, we build a theoretical model that can explain and predict individuals' demand for information systems audit in organizations. Using data from U. S. university students, we empirically test two hypotheses using a multiple regression model. It was found that students’ concern about error in data and their concern about organizational ethics of information management positively affect students’ demand for IS audit at U. S. universities.

The Design And Evaluation Of An Anonymous, Two-Way, Ethics Management Reporting System, Jacob A. Young

Doctoral Dissertations

Despite a recognized need for whistleblowing systems in academic research, little to no attention has been given to the necessary requirements for and specific design of effective whistleblowing systems. In order to increase the rate of reporting, it is critical for reporting systems to be designed with the intent to reduce employee fears and inhibitions by reducing the potential for retaliation. Therefore, the goal of this three-essay dissertation was to enhance a firm's ability to solicit and investigate concerns by proposing and evaluating a system aimed at fostering anonymous, two-way communication between employees and investigators of wrongdoing.

In essay one, …

A Sad Clown Story: Mcdonald's Lack Of Support For Ronald Mcdonald Houses, Cheryl Ward, Diane R. Edmondson

Atlantic Marketing Association Proceedings

Ronald McDonald House Charities (RMHC) was created in 1974 to “provide housing for the families of sick children and for children receiving outpatient care” (“McDonald’s gives little,” 2013). RMHC currently has locations in more than 60 countries and regions around the world (“Ronald,” 2015). Each Ronald McDonald House establishes their own policies, budget, and fundraising goals; therefore, assets from each house are not co-mingled (Morran, 2013).

Considering RMHC is named after Ronald McDonald from the McDonald’s Corporation, one would expect that McDonald’s makes extensive financial contributions to RMHC; however, this is not the case. The company has recently come under …

The Influence Of Leadership Style And Personal Costs On Fraud Whistleblowing Intent, Tonya D.W. Smalls

Doctor of Business Administration Dissertations

Using an experimental approach, this study examines employees’ intention to report occupational fraud through various channels based on the leadership style (transformational or transactional) of the manager and the expected personal costs (either high or low) of reporting. The study also focuses on the influence of value congruence between the manager and the employee, as well as trust factors that motivate employees to report occupational fraud. In examining these issues, I consider two types of occupational fraud schemes (misappropriation of assets and financial statement fraud). Unexpectedly, the results indicate leadership style and/or personal costs do not have a significant influence …

The Epa P3 Program: An Opportunity For Growing Student Entrepreneurs, Marc Compere, Yan Tang, Yung Wong

Publications

In this paper we will share our experiences of fostering entrepreneurial spirit through projects funded by EPA (Environmental Protection Agency) P3 (People, Prosperity, and the Planet) Program which hosts the P3 collegiate competition for designing solutions for a sustainable future. Since 2012, we have integrated the P3 competition with the capstone design course of Clean Energy Systems track in mechanical engineering as an effective educational vehicle for introducing the concept of sustainable design. Since the competition focuses on designs which have values of real world application, it is also a great opportunity to create entrepreneurial spirit. We have successfully turned …

Ethics Of Thailand's Tourism Industry, Ganjanaporn Lertpipat Luther

Theses & Dissertations

The purpose of this study was to investigate how ethical sales behavior related to the likelihood of tourists to return to Thailand. The Ethical Tourism Industry survey used was adapted from previous studies found in the literature. The sample of 300 participants was drawn from international tourists who travelled in the North, Central, and South regions of Thailand. Tests of correlation used Pearson, logistic regression, and linear regression to analyze the research questions in this study. An analysis found that most tourists who were revisiting Thailand were male, and 49% of tourists came from Europe and Africa for leisure purposes. …

The Truth Of God's Way, C. William Pollard

C. William Pollard Papers

In this speech at John Brown University's 2015 commencement exercises, Pollard encourages graduating students to build their future vocational endeavors upon God's truth as well as a commitment to servant leadership.

The Ethical Implications Of Using Genetic Information In Personnel Selection, Brent B. Clark, Chet E. Barney, Tyler Reddington

Marketing and Management Faculty Publications

Biology, during the last decade in particular, is making substantial headway into our social theories of business and behavior. While the social sciences rush to keep up with the advancement of knowledge, we highlight the need for an ethics discussion to also keep pace. Although the implications to theory are important, our focus is on how new knowledge has the capacity to alter the formulation and practice of business policy, which we believe is potentially profound. Furthermore, the ethicality of a set of issues can depend heavily on one’s perspective, and differing views may not always be compatible. With this …

Sael Students Win National Ethics Competition, Usu Jon M. Huntsman School Of Business

Jon M. Huntsman School of Business News Collection

Just wanted to let you know about some of the great work our students are doing. As you know SAEL puts on an ethics bowl each year. This year, the ethics bowl was changed to a new format and was turned into an ethics video competition. The first and second place winners were encouraged to submit their videos to the National Ethics In Action competition, hosted by the Student Center for the Public Trust. Both submitted and they ended up winning the Grand and the first place prizes in the competition. The first place team is all Huntsman Scholars, as …

Excellence, Success, And The Protective Function Of Common Grace In Accounting, Jason Stansbury, Marilyn Stansbury, Debra Snyder

University Faculty Publications and Creative Works

The sustainability of the accounting profession depends on both internal goods (excellences) and external goods (successes) supported by the practices and institutions of accounting. While both types of goods matter, a virtuous organization must hold them in tension. Failure to do so risks violating the public trust and damaging accountants integrity. The accounting professions management of this MacIntyrean tension exemplifies the protective function of common grace. Accounting helps to protect business from the effects of sin (e.g., negligence, opportunism, and malfeasance), as well as to enable business to meet human needs through both meaningful employment and goods and services that …

Sleep And Moral Awareness, Christopher M. Barnes, Brian C. Gunia, David T. Wagner

Research Collection Lee Kong Chian School Of Business

The implications of sleep for morality are only starting to be explored. Extending the ethics literature, we contend that because bringing morality to conscious attention requires effort, a lack of sleep leads to low moral awareness. We test this prediction with three studies. A laboratory study with a manipulation of sleep across 90 participants judging a scenario for moral content indicates that a lack of sleep leads to low moral awareness. An archival study of Google Trends data across 6 years highlights a national dip in Web searches for moral topics (but not other topics) on the Monday after the …

Ethical Implications Of The Affordable Care Act On Employment, Stephanie Anne Brown

Senior Research Projects

The Affordable Care Act (ACA) has affected the decisions of many companies across America. Accountants in these companies are constantly concerned with lowering costs in order to increase profits. Firing full-time employees and hiring part-time replacements could help cut down on costs, but management's decisions not only impact the company, but the lives of their employees, their employee's families and the country's economic health. As a Christian accountant, one needs to realize the ethical impact of ACA to make informed decisions. This paper explores whether or not it is ethical for Christians to recommend that a company fire its staff …

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

Michael S Wilkins

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 …

The Management Of A Turnaround After An Ethical Breach In A Public Institution Of Higher Education, Ashley Stark

Doctor of Business Administration (DBA)

The field of management has built a wealth of literature on turnaround management as well as the effect unethical actions have upon organizations. However, there has been less study on the application of these topics to turnarounds specifically in small, regional, public institutions of higher education. It is important that an institution of higher education that has been affected by an ethical failure execute a turnaround to restore trust and faith in the organization, internally and externally. A small, regional, public institution of higher education in the upper Midwest recently encountered a series of organizational difficulties that negatively influenced its …

Evaluating Educational Practices For Positively Affecting Student Perceptions Of A Sales Career, Shannon Cummins, James W. Peltier, Nadia Pomirleanu, James Cross, Rob Simon

Marketing & Entrepreneurship Faculty Publications

Despite demand for new graduates seeking a sales position, student reticence toward pursuing a sales career remains. While all students will not choose a sales career, diminishing the existence of sales-related misconceptions among the student population should establish sales as a viable career path for a larger number of students. We test six educational interventions in large Principle of Marketing classes from three different universities (n = 1,355) to help identify educational practices for reducing student reticence toward a career in sales. Our results show that while all six educational approaches raise students’ perceptions and interest in a selling …

Lying About Private Information: An Ethical Justification, Sabah S. Al-Fedaghi

Communications of the IIMA

Lying motivated by a fear of misusing private information is a key issue in ethics with many important applications in law, business, politics, and psychology. In this paper, lying is separated according to two types of assertions: lying about non-private information and lying about private information. This distinction is applied to the case of the 'known murderer' in the context of Kant's categorical imperative. The main result of the paper is narrowing the ethical dilemma to a choice between 'a zero private information society' and 'an alTlying-about-private-information society'. We claim that privacy as a universal requirement supports lying about private …

Empowering Employees To Prevent Fraud In Nonprofit Organizations, John M. Bradley

All Faculty Scholarship

This Article examines the significant problem of fraud within nonprofit organizations and demonstrates that current anti-fraud measures do not adequately reflect the important role employees play in perpetuating or stopping fraudulent activity. Psychological and organizational behavior studies have established the importance of (1) participation and (2) peers in shaping the behavior of individuals within the organizational context. This Article builds on that research and establishes that to successfully combat fraud, organizations must integrate employees into the design, implementation, and enforcement of anti-fraud strategy and procedures. Engaged, empowered employees will be less likely to commit fraud and more likely to dissuade …

Virtuous Billing, Nancy B. Rapoport, Randy D. Gordon

Nancy B. Rapoport

Aristotle tells us, in his Nicomachean Ethics, that we become ethical by building good habits and we become unethical by building bad habits: “excellence of character results from habit, whence it has acquired its name (êthikê) by a slight modification of the word ethos (habit).” Excellence of character comes from following the right habits. Thinking of ethics as habit-forming may sound unusual to the modern mind, but not to Aristotle or the medieval thinkers who grew up in his long shadow. “Habit” in Greek is “ethos,” from which we get our modern word, “ethical.” In Latin, habits are moralis, which …

En Torno A La Relevancia Jurídica De Una Estrategia Empresarial Consolidada Y Subyacente: La Obsolescencia Programada (About The Juridical Relevance Of An Underlying And Consolidated Business Strategy: The Planned Obsolescence), Jesús A. Soto

Jesús Alfonso Soto Pineda

El artículo presenta la obsolescencia programada, como estrategia empresarial, basada en el diseño, planificación, proyección y control de la vida útil de los productos, con el objetivo de dinamizar la demanda y estimular el consumo; impulsando a los particulares a adquirir tras la pérdida de funcionalidad de sus bienes o su caducidad. Exponiendo igualmente los casos de mayor trascendencia que han llevado tal estrategia hasta nuestros días, haciendo hincapié en el sector tecnológico y en uno de sus exponentes de más notoriedad, la empresa multinacional norteamericana Apple. Deslindando a su vez, los caracteres que le otorgan relevancia ética a la …

An Action Plan For Implementing The Principles For Responsible Management Education In College Of Business Programme Learning Outcomes, Maeve O'Connell, Lorraine Sweeney

Teaching Fellowships

Recent corporate scandals have resulted in criticism of business schools for graduating students who put too much emphasis on shareholder value and profit maximisation but neglect the broader social and environmental context in which businesses operate. This research fellowship set out to review current literature of ethics education in third level universities and institutions to determine best practice in the area. It also set out to review the reports of the signatories of PRME (Principals for Responsible Management Education) to develop an understanding of the range of options available to the College of Business to embed principles for responsible management …

Ethics And Auditing: Setting The Bar Too Low, Keith Hooper, Jing Wang

Faculty of Business - Papers (Archive)

Purpose - from a philosophical and empirical perspective this paper seeks to show how the big audit firms have managed to set the bar low so that they offer only opinions on whether financial statements meet accounting standards. It is argued that while the concepts of virtue ethics have now largely disappeared, ethical legitimacy has moved beyond consequential ethics to a form of social Darwinism. It is a Social Darwinism that is legalistic and technical as evidenced by the audit firms' widespread use of the Bannerman clause attached to their opinions. Design - to illustrate the shift of ethical positions, …

Employee Conduct When Administering Government Contracts In The Defense Logistics Agency, Sandra Genevieve Haynes-Michaels

Walden Dissertations and Doctoral Studies

The Office of the Inspector General in the Department of Justice reported cases of government contracting employees accepting bribes totaling over $540 million within a 6-year period. The purpose of this case study was to explore the perceptions of government contracting managers regarding the knowledge needed to mitigate employees' unethical behaviors when administering government contracts. Previous studies on government contracting employees' unethical behaviors focused on employees' behaviors, but lacked data concerning managers' roles in mitigating employees' unethical behaviors. The study's conceptual framework was stakeholder theory. The data were gathered through semistructured interviews conducted with 21 government contracting managers in the …

Taxation On Morals, Alex J. Fulop

Williams Honors College, Honors Research Projects

This paper discusses five (5) tax topics and their relationship to the government attempting to influence taxpayer behavior. These topics include the charitable contribution deduction, excise taxes, §179 deductions, the first-time homebuyer credit, and soil, water, and endangered species conservation expense deductions. The above aspects of tax law are the government’s way of encouraging some behaviors and discouraging others. I believe that doing so is well within the government’s rights to do. However, I also think that encouraging moral actions is different from requiring them, and they certainly should not be required.

Case Study: Sexism In Advertising And Airlines, Tamilla Curtis, Anke Arnaud Ph.D., Blaise Waguespack

Publications

This case study outlines an ethical dilemma faced by a young female student who is planning to buy airline tickets. Her purchase decision is influenced by cost and advertising strategies. The case discusses advertising ethics, ethical moral philosophies, including teleology and deontology, and sexist advertising with examples from the airline industry. This case will be beneficial for marketing students to discuss the topic of advertising ethics, and for business students to discuss the topic of organizational ethics. Students enrolling in aviation related classes will also benefit from this case. The teaching notes for instructors are available upon request.

Tax Compliance: Ethical Orientation, Risk Perception And The Role Of The Tax Preparer, Ashley Beckett Soliz

Electronic Theses and Dissertations

In a voluntary tax system, taxpayers have an opportunity to avoid or evade paying taxes. The reasons for and the causes of noncompliance are expansive. One way to increase revenue to the government without increasing taxes is to focus on deterring tax evasion and tax underreporting. The purpose of this study was to examine the effects on tax compliance of the taxpayer’s ethical orientation and perceived financial risk, as well as the role of the tax preparer in the compliance decision. This research adds to the current tax compliance literature by investigating (in an experimental setting) the role of the …