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Articles 1 - 14 of 14
Full-Text Articles in Accounting
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
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 …
Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García
Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García
Bruno L. Costantini García
Ponencia sobre la Ley Federal del Procedimiento Contencioso Administrativo, impartida por Bruno L. Costantini García.
A Research Agenda For Studying Open Source I: A Multi-Level Framework, Ashley R. Davis, Fred Niederman, Martina E. Greiner, Donald Wynn, Paul T. York
A Research Agenda For Studying Open Source I: A Multi-Level Framework, Ashley R. Davis, Fred Niederman, Martina E. Greiner, Donald Wynn, Paul T. York
Ashley R. Davis
This paper presents a research agenda for studying information systems using open source software A multi-level research model is developed at five discrete levels of analysis: (1) the artifact; (2) the individual; (3) the team, project, and community; (4) the organization; and (5) society. Each level is discussed in terms of key issues within the level. Examples are based on prior research. In a companion paper, [Niederman, et al 2006], we view the agenda through the lens of referent discipline theories.
The Best Use Of Spare Cash, Greg Geisler
The Best Use Of Spare Cash, Greg Geisler
Greg Geisler
The Effects Of Information, Data And Redundant Cue Load On Multi-Perspective Performance Reporting, Errol Iselin, Lokman Mia, John Sands
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 …
Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Bruno L. Costantini García
Memorias del Primer Congreso Nacional de Organismos Públicos Autonomos
Why Reconsider The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder
Why Reconsider The Top-Down Push For Uniform Financial Reporting Standards, Shyam Sunder
Shyam Sunder
No abstract provided.
Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner
Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner
Annette M. Nellen
The article comments on the rising expectations in business education. It explains the term liberal education. It mentions the Liberal Education & America's Promise Campaign launched by the Association of American Colleges & Universities in 2005. The article also notes that integrative learning is particularly relevant because it melds students' professional and liberal educations.
Current Economic Issues In Securities Litigation, Scott D. Hakala
Current Economic Issues In Securities Litigation, Scott D. Hakala
Scott D Hakala
This paper discusses the economic framework for determining economic loss in securities litigation and the then current case law. This includes discussions regarding assessing materiality and reliance, the use of event study analyses to identify loss causationg and the interaction of legal and economic principles.
Retirement Benefit Plans, Nor Asma Lode
The Role Of Connective Tissue Growth Factor In Skeletal Growth And Development, Philadelphia University
The Role Of Connective Tissue Growth Factor In Skeletal Growth And Development, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Audit Committee Financial Experts: A Closer Examination Using Firm Designations, Joseph V. Carcello, Cw Hollingsworth, Terry L. Neal
Audit Committee Financial Experts: A Closer Examination Using Firm Designations, Joseph V. Carcello, Cw Hollingsworth, Terry L. Neal
Joseph V. Carcello
The Sarbanes-Oxley Act (SOX) requires the disclosure of whether the audit committee has a financial expert. We examine disclosures related to audit committee financial experts (ACFEs) in the first year that this disclosure requirement is in effect. We find that virtually all companies disclose whether an ACFE is on the audit committee, although the transparency of the disclosure regarding the ACFE’s background is limited. We also find that most ACFEs do not have a background in accounting or finance, although there are notable differences between stock exchanges on this dimension. In addition, we find that companies designate ACFEs who would …
Accounting Ethics Education: Integrating Reflective Learning And Virtuse Ethics, Steven Mintz
Accounting Ethics Education: Integrating Reflective Learning And Virtuse Ethics, Steven Mintz
Steven Mintz
This paper explains the use of reflective learning techniques to create and deliver a new ethics course. Students apply virtue-based reasoning with reflective thinking to resolve conflicts faced by accounting professionals. Teaching techniques include class discussion, minute papers, reflection journals, role playing, and case analysis. Reflective learning helps to transform existing ideas and understandings to come to a new understanding of a situation. As a tool for ethics education in accounting, reflective learning provides the link that may enhance ethical understanding and enable students to apply virtue and reflective thinking to a variety of situations discussed in accounting courses.
The Effect Of Gender And Dependent Children On Professional Accountants' Career Progression, Carolyn Windsor, P Auyeung
The Effect Of Gender And Dependent Children On Professional Accountants' Career Progression, Carolyn Windsor, P Auyeung
Carolyn Windsor
The ILO [International Labor Organization. Women in Management, Breaking Through the Glass Ceiling, An Update 2004. Geneva, Switzerland: International Labor Office; 2004.] reported that workingwomen are still concentrated in lower level management positions, thus perpetuating women's social and economic injustice. The accounting profession is no different with few women gaining a partnership in the international accounting firms. This study analyses demographics of 183 respondents in the large international accounting firms to examine women's career progression. We used a three-way analysis of covariance to investigate the dependent variable, management at five levels from partner to accounting senior. Independent factors are gender, …