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Articles 1 - 11 of 11
Full-Text Articles in Accounting
Assessing The Control Environment Using A Balanced Scorecard Approach, Joseph Callaghan, Arline Savage, Steven Mintz
Assessing The Control Environment Using A Balanced Scorecard Approach, Joseph Callaghan, Arline Savage, Steven Mintz
Steven Mintz
No abstract provided.
A Re-Balanced Scorecard: A Strategic Approach To Enhance Managerial Performance In Complex Environments, Joseph H. Callaghan, Arline Savage, Steven Mintz
A Re-Balanced Scorecard: A Strategic Approach To Enhance Managerial Performance In Complex Environments, Joseph H. Callaghan, Arline Savage, Steven Mintz
Steven Mintz
This paper is a proposal to develop conceptual and practical frameworks for evolving corporations seeking to improve their managerial performance in complex environments with actionable strategies for dealing with social, environmental and corporate governance issues. These frameworks are coalesced by social contract theory that extends the traditional view of the firm as a nexus of contracts to a broader view of the firm as a nexus of social contracts. A re-balanced scorecard is proposed to induce and evaluate management performance that captures important dimensions and aspects of the frameworks established for firms strategically choosing to change their long term objectives …
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.
Maintaining Integrity And Objectivity Avoiding Subordination Of Judgment When Threats Exist, Steven Mintz
Maintaining Integrity And Objectivity Avoiding Subordination Of Judgment When Threats Exist, Steven Mintz
Steven Mintz
According to the AICPA Code of Professional Conduct, “in the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.” Rule 102 thus prohibits a member from knowingly misrepresenting facts or subordinating judgment when performing professional services for a client and employer. The rule was revised to provide guidance for external auditors who might face pressures within the firm to subordinate judgment.
Maintaining Integrity And Objectivity Avoiding Subordination Of Judgment When Threats Exist, Steven Mintz
Maintaining Integrity And Objectivity Avoiding Subordination Of Judgment When Threats Exist, Steven Mintz
Steven Mintz
According to the AICPA Code of Professional Conduct, “in the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.” Rule 102 thus prohibits a member from knowingly misrepresenting facts or subordinating judgment when performing professional services for a client and employer. Interpretation 102-4, “Subordination of Judgment by a Member,” was revised to provide guidance for external auditors who might face pressures within the firm to subordinate judgment. This papers describes the new rules and provides a …
Ethics Of Relationships Between Accounting Academics And External Sponsors, Steven Mintz, Li Dang
Ethics Of Relationships Between Accounting Academics And External Sponsors, Steven Mintz, Li Dang
Steven Mintz
A variety of relationships can develop between accounting academics, academic units, and external sponsors that raise issues of ethical propriety. External donors may seek to influence academic decisions by applying pressure on recipients to gain favored treatment. We believe these types of situations are on the rise because of increased commercialization of universities. In this study, we examine relationships between accounting academics and external sponsors that challenge academic independence because of conflicts of interest when donors seek to impose conditions on financial support. We solicit the opinions of academic accountants about how likely they are to go along with the …
Identifying Ethical Hypernorms For Accounting Educators, Steven Mintz
Identifying Ethical Hypernorms For Accounting Educators, Steven Mintz
Steven Mintz
Accounting educators have a unique role in academe because students learn about codes of ethics that will guide their actions as professionals. We identify hypernorms related to internal auditing educators that reflect unethical behaviors believed to be universally unacceptable by that community. We then compare the results to a prior survey of accounting educators and identify ethical principles for accounting academics in their roles as teachers and researchers. The results might help to develop a code of ethics for accounting educators to help them serve as role models for students as they prepare to enter the accounting profession.
Triple Bottom Line Reporting For Cpas, Steven Mintz
Triple Bottom Line Reporting For Cpas, Steven Mintz
Steven Mintz
There is a growing trend of governmental agencies and non- profit organizations issuing TBL reports. TBL reporting addresses three broad areas affecting society: economic, including financial reporting; ecological, including the environment; and social, including social responsibility. Accountability for the environmental, social, and economic impacts of a com-pany is increasingly becoming a part of every manager’s job. TBL reporting is emerging as an important and necessary part of an organization’s disclosure. TBL is consistent with the broad stakeholder perspective of corporate social responsibility (CSR), which entails reporting to a wider group of stakeholders comprising not only shareholders but also creditors, employees, …
Commercialism And Universities: An Ethical Analysis, Steven Mintz, Arline Savage
Commercialism And Universities: An Ethical Analysis, Steven Mintz, Arline Savage
Steven Mintz
No abstract provided.
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.
Virtue Ethics And Accounting Education, Steven Mintz
Virtue Ethics And Accounting Education, Steven Mintz
Steven Mintz
The meaning and purpose of virtue theory are described, emphasizing the work of Pincoffs (1986), how it relates to accounting practice, and pedagogical considerations in teaching virtue to accounting students. There is a need for virtue in accounting because the virtues enable accountants to resist client and commercial pressures that may result from conflicts between an accountants' obligation to a client or employer and public interest considerations. Educators can use case analysis, cooperative and collaborative learning techniques, and role-playing, to inform students about the importance of virtue and to facilitate the learning of virtue.