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.

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 …

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.

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 …

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.

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 …

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 …

Ethical Perception Of University Students: Study Of Academic Dishonesty In Pakistan, Rana Rashid Rehman

Rana Rashid Rehman

The current research work aims to explore major activities performed by the university students during academic misconducts and their perception regarding such activities. The study further explores the ethical limits drawn by the students about academic dishonesty. Case study methodology is utilized in this research. Sixty-one post graduate and doctoral students were interviewed. Pattern analysis is conducted to analyze the information received through structured interviews of the participants. Study founds the key activities through which students are involved in such misconducts and make a comprehensive agreement on academic dishonesty that has become the normal part of life in education system …