Business Commons^™

An Exploratory Field Study Of The Relationships Between The Controller’S Department And Overall Organizational Characteristics, Kenneth Rosenzweig

Kenneth Y. Rosenzweig

This paper describes an exploratory field study which applies organizational research perspectives to the study of the relationship between the controller's department and characteristics of the overall organizations of a sample of 18 manufacturing companies. Correlation analysis is used to assess the extent of association between a wide variety of controller's department and overall organization variables. The findings point to a number of significant relationships between the nature of the controller's department and characteristics of the overall organization.

Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Rosenzweig, Marilyn Fischer

Kenneth Y. Rosenzweig

Is managing earnings through accounting methods ethically acceptable? That's the question we recently asked a sample group of management accountants. The response to the survey was enlightening. Our survey was designed as a follow-up and extension of the research done by Bruns and Merchant and published in Management Accounting in August 1990. They found that managers disagreed considerably on whether earnings management is ethically acceptable. They also found that in general the respondents thought manipulating earnings via operating decisions was more ethically acceptable than manipulation by accounting methods. Bruns and Merchant were disturbed by these findings. They were concerned that …

An Economic Analysis Of The Earnings Of Industrial Accountants., Kenneth Rosenzweig, Elizabeth Gustafson, Lawrence Hadley

Kenneth Y. Rosenzweig

This paper explores hypothesized determinants of accountants' earnings using a conventional Mincer earnings function. Findings indicate that the CPA credential, MBA degree, and years of work experience increase earnings. Also presented is a more detailed analysis of the earnings gap between accountants employed in traditional accounting positions and those in finance-related positions.

Attitudes Of Students And Accounting Practitioners Concerning The Ethical Acceptability Of Earnings Management, Marilyn Fischer, Kenneth Rosenzweig

Kenneth Y. Rosenzweig

There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum …

The Compensation Committee Process, Dana Hermanson, James Tompkins, Rajaram Veliyath, Zhongxia Ye

James Tompkins

The article investigates the process used in executive compensation committees to meet their responsibilities, particularly noting the lack of research into the committee process itself. It discusses committee's areas of responsibility, approaches to meeting their responsibilities, and committee operational issues through the use of interviews with compensation committee members. It addresses themes of the interviews including achieving fair compensation, promoting the legitimacy of the committee's decisions, and monitoring the committee for appropriate behaviors. It comments on the tension between executive committees, shareholders, organizational management, and stakeholders.

Institutional Investing When Shareholders Are Not Supreme, Christopher Geczy, Jessica Jeffers, David Musto, Anne Tucker

Anne Tucker

Institutional investors, with trillions in assets under management, hold increasingly important stakes in public companies and fund individual retirement for many Americans, making institutional investors’ behaviors and preferences paramount determinants of capital allocations and the economy. In this paper, we examine high fiduciary duty institutions' (HFDIs') response to decreased profit maximization pressure as measured by the effect of constituency statutes on HFDI investment. We ask this question, in part, to anticipate HFDIs’ response to alternative purpose firms, like benefit corporations. Only with access to institutional investors’ capital can alternative purpose firms gain economic significance to rival the purely for-profit corporation. …

Effective Corporate Monitoring: Independence, Motivation And Means, Lyndal Drennan, Simone Kelly, Ray Mcnamara, Michelle Martin

Ray McNamara

A feature of the literature on the role of Boards of Directors is the mixed and contradictory findings. This research used continuous listing compliance as a measure of Board performance. A matched pairs design was employed, using governance data on 30 board attributes for firms listed on the Australian Stock Exchange from 1992 to 2000. Factor analysis was used to identify constructs associated with Board composition and firm performance. Discriminant analysis confirmed that the resultant model of performance was a significant predictor of firms’ ability to maintain continuous listing compliance. Neither the independence nor assembled knowledge variables were separately significant. …

Effective Corporate Monitoring: Independence, Motivation And Means, Lyndal Drennan, Simone Kelly, Ray Mcnamara, Michelle Martin

Simone Kelly

A feature of the literature on the role of Boards of Directors is the mixed and contradictory findings. This research used continuous listing compliance as a measure of Board performance. A matched pairs design was employed, using governance data on 30 board attributes for firms listed on the Australian Stock Exchange from 1992 to 2000. Factor analysis was used to identify constructs associated with Board composition and firm performance. Discriminant analysis confirmed that the resultant model of performance was a significant predictor of firms’ ability to maintain continuous listing compliance. Neither the independence nor assembled knowledge variables were separately significant. …

Determinants Of Voluntary Board Remuneration Committee Formation And Composition, Pamela Kent, Kim Kercher, James Routledge

James Routledge

This study provides evidence on factors that determine the voluntary adoption of corporate governance recommendations regarding remuneration committees in 2008. The findings indicate that remuneration committee existence is significantly associated with insider share ownership, institutional shareholding and change in CEO. Composition of the committee is significantly explained by independent directors and complexity measured by geographical segments (marginally). Other variables controlled for are growth opportunities, free cash flow, asset turnover, size, governance quality, debt levels, age and the presence of a big four auditor.

Corporate America's Search For The "Right" Direction: Outlook And Opportunities For Family Firms, A. Adams, Sheb True, Robert Winsor

Robert D. Winsor

The recent accounting scandals and corporate misdeeds of several high-profile Fortune 500 companies have left the investing public reeling. This paper highlights the attributes and characteristics of family firms that confer operational and financial performance advantages on them vis-à-vis nonfamily, or publicly controlled, firms. As a result, family firms have a unique opportunity to model the way regarding corporate reform.

Sweet Little Lies: Social Context And The Use Of Deception In Negotiation, Mara Olekalns, Carol T. Kulik, Lin Chew

Mara Olekalns

Social context shapes negotiators’ actions, including their willingness to act unethically. In this research, we test how three dimensions of social context – dyadic gender composition, negotiation strategy, and trust – interact to influence one micro-ethical decision, the use of deception, in a simulated negotiation. To create an opportunity for deception, we incorporated an indifference issue – an issue that had no value for one of the two parties – into the negotiation. Deception about this issue was least likely to be affected by trust or negotiation strategy in all-male dyads, suggesting that dyads with at least one female negotiator …

Determinants Of Voluntary Board Remuneration Committee Formation And Composition, Pamela Kent, Kim Kercher, James Routledge

Pamela Kent

This study provides evidence on factors that determine the voluntary adoption of corporate governance recommendations regarding remuneration committees in 2008. The findings indicate that remuneration committee existence is significantly associated with insider share ownership, institutional shareholding and change in CEO. Composition of the committee is significantly explained by independent directors and complexity measured by geographical segments (marginally). Other variables controlled for are growth opportunities, free cash flow, asset turnover, size, governance quality, debt levels, age and the presence of a big four auditor.

Moral Implications Of Rational Choice Theories, John Hooker

John Hooker

Rational choice theories assert that human beings behave rationally, either in the narrow sense of rational self-interest, or in the broader sense that decisions are rationally based on preferences. These empirical theories make no direct ethical claims, but they may have relevance to ethics. Social contract theorists have maintained, for example, that rational individuals can assent to a social arrangement that promotes general welfare in some sense. In particular, self-interested business owners can, under the right conditions, rationally consent to regulation. Social choice theorists have argued in a mathematical mode that if we rationally derive social policy from individual preferences, …

Darden - Bounded Self Interest, Robert Phillips

Robert Phillips

No abstract provided.

Stakeholder Theory Conference Speaks To Growing Influence Of Big Idea, Robert Phillips

Robert Phillips

No abstract provided.

Just Means Csr Interview - Humboldt University Berlin, Robert Phillips

Robert Phillips

No abstract provided.

Summer Of Scandal - Robins School, Robert Phillips

Robert Phillips

No abstract provided.

Executive Mba Libguide, Mary Wilson

Mary Wilson

Welcome!

This guide is created for Executive MBA students, faculty, and staff and is useful for various learning activities such as finding information on companies, searching for articles on a specific topic, reading comment letters sent to the SEC and accounting standards issued by FASB and IASB, and accessing stock market information. It compiles databases and websites useful for effective research on various business topics. If you have any questions please feel free to contact the Horace W. Sturgis Library. We will be happy to help you with planning your research and identifying the most relevant sources of information.

Responsible Management Education In Practice: The Principles And Processes For Educating Socially Responsible And World Engaged Leaders, Marco Tavanti

Marco Tavanti

The Principles of Responsible Management Education (PRME) offer a platform for institutional commitment and leadership engagement toward business ethics and poverty alleviation. The author reviews the principles in light of a need for a renewed management education centered on social responsibility, sustainability and partnership values. The PRME present a possibility for universities to engage with United Nations Global Compact (UNGC), the Millennium Development Goals (MDGs) and other multi-stakeholder partnerships. The participating institutions share a commitment for a renewed management education where private organizations become positive agents for world benefit. The process of adopting and integrating the PRME into existing programs …

Doctor Of Business Administration (Dba) Libguide, Mary Wilson

Mary Wilson

This guide is created for KSU's DBA students and is useful for research and information. I hope it will be useful for providing help in locating scholarly research. The library has excellent electronic resources, as well as traditional print materials available in the library.

Combining Equity And Utilitarianism In A Mathematical Programming Model, John Hooker, H Williams

John Hooker

We discuss the problem of combining the conflicting objectives of equity and utilitarianism, for social policy making, in a single mathematical programming model. The definition of equity we use is the Rawlsian one of maximizing the minimum utility over individuals or classes of individuals. However, when the disparity of utility becomes too great, the objective becomes progressively utilitarian. Such a model is particularly applicable not only to health provision but to other areas as well. Building a mixed-integer/linear programming (MILP) formulation of the problem raises technical issues, because the objective function is nonconvex and the hypograph is not MILP representable …

Scaling Up Microfinance, Chicago Microfinance 2011, Karen Ahmed

Karen Hunt Ahmed

No abstract provided.

Chicago Microfinance Conference 2011, Karen Ahmed

Karen Hunt Ahmed

No abstract provided.

Business Ethics - University Of New Mexico, Robert Phillips

Robert Phillips

No abstract provided.

Teaching Business Ethics - University Of New Mexico, Robert Phillips

Robert Phillips

No abstract provided.

Business Ethics As Rational Choice, John Hooker

John Hooker

No abstract provided.

Nasaba Convention 2010, Karen Ahmed

Karen Hunt Ahmed

No abstract provided.

Chicago Microfinance Conference 2010, Karen Ahmed

Karen Hunt Ahmed

No abstract provided.

Stakeholders, Robert Phillips

Robert Phillips

No abstract provided.

Legal Guide For Small Business, Robert Sprague

Robert Sprague

Overview of legal issues associated with starting, managing, and ending a small business.