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Full-Text Articles in Business Law, Public Responsibility, and Ethics

Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer Jul 1994

Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

This column by Robert LaVine in the Chartered Accountants Journal of New Zealand reports on the research of University of Dayton professors Kenneth Rosenzweig and Marilyn Fischer, "Is Managing Earnings Ethically Acceptable? Surveys Show Age and Seniority Affect Attitudes on Earnings Management," >>> published in the journal Management Accounting.


Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer Jun 1994

Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

As authors of the March article, “Is Managing Earnings Ethically Acceptable?,” we wish to thank Alfred M. King for his letter in the April issue questioning some of the contentions in our article. In a time when corruption seems to be rampant in many aspects of our national life, it is important for accountants to discuss openly what are their ethical responsibilities, and what are the limits to those responsibilities. The credibility of accounting numbers is vital to our success as a profession and as individual accountants. There will be no demand for accounting service if accounting information is not …


Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Yale Rosenzweig, Marilyn Fischer Mar 1994

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

Accounting Faculty Publications

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 …


A Review Of Eleanor L. Brilliant, "The United Way: Dilemmas Of Organized Charity", Mike W. Martin Jan 1994

A Review Of Eleanor L. Brilliant, "The United Way: Dilemmas Of Organized Charity", Mike W. Martin

Philosophy Faculty Articles and Research

"The United Way: Dilemmas of Organised Charity" explains the inner workings of the organization whose shine was so recently dulled by scandal. According to a recent "New York Times" article, "Revelations of high expense-account living and questionable management practices by William Aramony, president of the United Way of America - forced him out of his position as leader of the nation's largest network of charities". (Jan. 28, 1992).. The United Way has always embodied the spirit of voluntarism that George Bush encourages with his vision of "a thousand points of light". Since its inception more than one hundred years ago, …