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1.
We examined the public interest reports of General Motors from 1971 to 1990 and presented the contents thereof herein. The principal areas disclosed by GM during those years that are discussed in this paper were minorities, women, and employment issues, energy and the environment, international operations, automotive safety, and philanthropic activity. The purpose of this study was to examine the public interest report as a vehicle through which a firm might disclose information in the public interest. We concluded that there were at least three principal forces driving GM's disclosures. They included public attention focused on, potential costs associated with, and the relative subjectivity of an issue.In reading their public interest reports, it became clear that GM is socially responsive in matters of public interest. Whether they are socially responsible is a judgment not within the scope of this study. However, we do not preclude the possibility that the report may serve as a vehicle which would build a certain momentum in public responsibility, and thus partially drive decisions made by management in social issues.
David Malone is an Associate Professor of Accounting at the University of Idaho. Dr. Malone's research interests are primarily in corporate social responsibility and public interest accounting. His research has been accepted for publication in journals which include Business & Professional Ethics Journal, Journal of Accounting, Auditing & Finance, Kent/Bently Journal of Accounting and Computers, Journal of Computer Information Systems, Oil and Gas Tax Quarterly, Petroleum Accounting and Financial Management Journal, and Journal of Education for Business.
Robin W. Roberts is the union Pacific/Charles B. Handy Professor of Accounting at Iowa State University. Dr. Roberts' research include public sector and public interest accounting and auditing. His research has been accepted for publication in such journals as Accounting, Organizations, & Society, Advances in Accounting, Business & Professional Ethics Journal, Journal of Accounting Research, and Research in Governmental and Nonprofit Accounting. 相似文献
2.
In this article we review the principal directions that an American Accounting Association committee has taken in the past three years to encourage the teaching of ethics in accounting programs and/or courses in higher education. We also (1) briefly comment on the place of accounting ethics in both higher education and continuing professional education and (2) provide some brief final comments.Dr. Stephen E. Loeb is Professor and Chairman of Accounting and the Ernst & Young Alumni Professor of Auditing at the University of Maryland at College Park. Dr. Loeb is co-editor of theJournal of Accounting and Public Policy.Dr. Joanne Rockness is an Associate Professor of Accounting at North Carolina State University. She has been a member of the American Accounting Association's Professionalism and Ethics Seminar Committee since 1988. Dr. Rockness has published in the areas of ethics and social responsibility in journals such as Accounting Organizations and Society,Journal of Business, Finance and Accounting, andIssues in Accounting Education.The authors are respectively Chair (1991–92) and Chair (1990–91) of the American Accounting Association's Professionalism and Ethics Seminar Committee. The authors appreciate the comments of William W. May on portions of the paper. The opinions expressed in this paper represent those of the authors and not necessarily those of the American Accounting Association's Professionalism and Ethics Seminar Committee. 相似文献
3.
Companies offer ethics codes and training to increase employees’ ethical conduct. These programs can also enhance individual
work attitudes because ethical organizations are typically valued. Socially responsible companies are likely viewed as ethical
organizations and should therefore prompt similar employee job responses. Using survey information collected from 313 business
professionals, this exploratory study proposed that perceived corporate social responsibility would mediate the positive relationships
between ethics codes/training and job satisfaction. Results indicated that corporate social responsibility fully or partially
mediated the positive associations between four ethics program variables and individual job satisfaction, suggesting that
companies might better manage employees’ ethical perceptions and work attitudes with multiple policies, an approach endorsed
in the ethics literature.
Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the college of Business at the
University of Wyoming. His teaching and research interests include business ethics, organizational behavior, and human resource
management. He has published in journals such as Behavioral Research in Accounting, Journal of Business Research, Journal of Personal Selling & Sales Management, and Journal of Business Ethics.
Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor and is the McGee Hearne and Paiz Faculty Scholar
in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship and his research
interests are in business ethics and behavioral business research. He has published in journals such as Behavioral Research in Accounting, The International Journal of Accounting and Journal of Business Ethics. 相似文献
5.
This study investigates the judgments made by accounting majors when confronted with selected ethical dilemmas that pertain to accounting practice. Drawing upon literature in philosophy and moral psychology, it then examines these judgments for potential gender differences. Five case studies, each involving a specific ethical dilemma that a practicing accountant might face, were administered to 151 acounting majors (males = 67; females = 84), in four sections of intermediate accounting II at a large, state university. The results suggest that although the vast majority of participants wouldnot engage in unethical behavior, a reasonable opportunity exists to improve the participants' ethical awareness. The results do not, however, support the existence of gender differences in ethical judgments.
Keith G. Stanga is Distinguished Professor of Accounting at the University of Tennessee, Knoxville. His most recent publications include a book, Intermediate Accounting(3rd edition, Harcourt Brace Jovanovich, 1989, 1486 pp.), and articles published in the Journal of Accountancy, Accounting and Business Research, Accounting Horizons,and Advances in Accounting.Professor Stanga's teaching and research interests are in financial accounting. His most recent research topics have included the relevance of segment cash flow reporting, the Financial Accounting Standards Board's conceptual framework, and the last-in, first-out method of inventory costing.
Richard A. Turpen is an Assistant Professor at The University of Tennessee, Knoxville. His primary teaching interest is in financial accounting, while his research focuses mainly on competitive issues in the market for audit services. Professor Turpen has published most recently in Auditing: A Journal of Practice & Theory. 相似文献
6.
This research applies the impression management theory of exemplification in an accounting study by identifying and measuring
differences in both auditor and public perceptions of exemplary behaviors. The auditors were divided into two groups, one
of which reported self-perceptions (A-S) while the other group reported their perceptions of a typical auditor (A-O). There
were two separate public groups, which gave their perceptions of a typical auditor and were divided based on their levels
of accounting sophistication. The more sophisticated public group was comprised of bank loan officers (LO) while the less
sophisticated public group consisted of investment club members (IC). Comparisons were made on 30 behaviors contained in the
AICPA Code of Professional Conduct, which served as the basis for the research instrument. Profile analysis, a special form of MANOVA technique, was used to
analyze the results. A-S perceptions were the highest of the four treatment levels and were significantly higher (i.e., more
exemplary) than the perceptions of both the A-O and LO groups. The more sophisticated user group (LO) provided the lowest
perceptions of the four treatment levels. For at least four of the six measures, the LO treatment group perceived the typical
auditor to be less exemplary than both the IC and A-O treatments. There were no differences in perceptions between the A-O
group and IC. Additional analysis revealed that auditors overrated the degree to which the public relied on financial statements.
However, both public groups reported a reasonably high level of reliance on financial statements when making decisions.
Philip A. Brown is an Associate Professor and Directtor of the Accounting Program at Harding University in Searcy, Arkansas.
He has a bachelor's degree from Harding University, an MBA from West Virginia University and a Ph.D. from the University of
Mississippi. His research interests are in accounting ethics and in accounting education. He has published in Advances in Accounting, The Journal of Accounting and Finance Research, and others. He is a CPA in the State of Arkansas.
Morris H. Stocks serves as the Dean of the Patterson School of Accountancy at the Universtiy of Mississippi. He received his
undergraduate degree in accounting from Trevecca Nazarene University, his Masters degree from Middle Tennessee State University
and his Ph.D. from the University of South Carolina. He is a Certified Public Accountant in the State of Mississippi. He is
a behavioral accounting researcher and has published in Accounting, Organizations and Society, Accounting Horizons, Behavioural Research in Accounting, Decision Sciences Journal,
Advances in Accounting, Advances in Accounting Information Systems, Advances in Behavioral Accounting Research, Accounting,
Auditing and Accountability Journal, Advances in Taxation and others.
W. Mark Wilder is KPMG Lecturer and Associate Professor of Accountancy at The University of Mississippi. His educational background
includes a bachelor's degree in mathematics from The University of Alabama, an MBA from the University of South Alabama, and
a Ph.D. in Accounting from Florida State University. He is a CPA in the State of Mississippi. Mark has published in Accounting Horizons, Advances in Taxation, the Journal of Applied Corporate Finance, the Journal of Computer and Information
Systems, the CPA Journal, and others. In the past 2 years he has received several awards, including the top two campus-wide faculty awards at Ole
Miss and also the MSCPA Outstanding Educator Award. In 2004 he was inducted into the Alabama Tennis Hall of Fame. 相似文献
7.
Positive Group Context,Work Attitudes,and Organizational Misbehavior: The Case of Withholding Job Effort 总被引:1,自引:1,他引:0
Considering the organization’s ethical context as a framework to investigate workplace phenomena, this field study of military
reserve personnel examines the relationships among perceptions of psychosocial group variables, such as cohesiveness, helping
behavior and peer leadership, employee job attitudes, and the likelihood of individuals’ withholding on-the-job effort, a
form of organizational misbehavior. Hypotheses were tested with a sample of 290 individuals using structural equation modeling,
and support for negative relationships between perceptions of positive group context and withholding effort by individual
employees was found. In addition, individual effort-performance expectancy and individual job satisfaction were negatively
related to withholding effort. The findings provide evidence that individual perceptions of positive group context play a
key role in the presence of misbehavior at work. The results indicate that positive group context might be an important element
of ethical climate that should be managed to temper occurrence of such adverse work behavior.
Roland E. Kidwell (PhD, Louisiana State University) is an associate professor in the Management and Marketing Department in
the College of Business at the University of Wyoming. His major research and teaching interests focus on new ventures and
economic development, family business, social entrepreneurship, business ethics, and workplace deviance. His research has
been published in academic journals such as the Academy of Management Review, Journal of Management, Journal of Business Venturing, International Entrepreneurship and Management
Journal, Journal of Accounting and Public Policy and Journal of Business Ethics. He is co-editor of the book, Managing Organizational Deviance (Sage, 2005).
Sean R. Valentine (DBA, Louisiana Tech University) is Professor of Management in the Department of Management, College of
Business and Public Administration at the University of North Dakota. His research and teaching interests include business
ethics, human resource management, and organizational culture. His work has appeared in journals such as Human Relations, Journal of Personal Selling & Sales Management, Journal of Business Research, Behavioral Research in Accounting
and Journal of Business Ethics. 相似文献
8.
The public accounting industry’s voluntary code of conduct in the United States is the American Institute of CPA’s Code of
Professional Conduct. Based on our analysis, we conclude that the accounting industry’s current code is limited in its ability
to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation
of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm
level. We propose that the accounting profession should reorient its largely input-based Code of Professional Conduct to include
output-based performance measurements. We also conclude that third-party attestation of compliance with the profession’s code
would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process
at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm
complies or fails to comply with the industry’s voluntary code of conduct.
John D. Neill, Ph.D., CPA, is a professor of accounting at Abilene Christian University and has previously published articles
in numerous journals including the Journal of Business
Ethics, Journal of Accounting Literature, Accounting Horizons, Advances in Accounting,theFinancial Analysts Journal,and theJournal of Accounting, Ethics, and Public Policy. O. Scott Stovall, Ph.D., is an assistant professor of accounting at Abilene Christian University and has published articles
in the Journal of Business Ethics, Management Accounting Quarterly, and Cases from Management Accounting Practice. Darryl L. Jinkerson, Ph.D., is an assistant professor of management and chair of the Management Sciences Department at Abilene
Christian University and was formerly the Director of Assessment and Measurement for Arthur Andersen. 相似文献
9.
For stakeholders, such as investors and lenders, to appropriately assess a company’s financial performance, the reported accounting
earnings must closely reflect the economic reality of the organization’s financial activity throughout the reporting period.
The degree to which reported earnings capture economic reality is called earnings quality. Managers have an ethical obligation
to report high quality earnings to interested stakeholders in a timely matter. Accounting research has identified conditions
within an organization, such as management compensation contracts and pending litigation that can impact earnings quality.
We extend this line of research by exploring whether another characteristic of an organization, gender diversity in senior
management, influences the quality of reported earnings. Companies with more women in senior management are found to be more
profitable and have higher stock returns after initial public offerings than those with fewer women in the management ranks.
Our findings suggest that the improved bottom line for companies with more women senior executives is not produced through
the management of earnings or lower quality earnings. Instead, earnings quality is positively associated with gender diversity
in senior management.
Gopal Krishnan is an associate professor and holds the VSCPA Northern Chapter Professorship in Public Accounting at the School
of Management at George Mason University. He has published several articles on corporate governance and the role of auditors
in journals such as Accounting Horizons, Contemporary Accounting Research, Journal of Accounting, Auditing and Finance and Auditing: A Journal of Practice & Theory.
Linda Parsons is an assistant professor at the School of Management at George Mason University. She is the author of several
papers that examine the value relevance of accounting in the nonprofit sector, especially as it impacts decision-making by
donors. Her work has appeared in journals such as Journal of Accounting, Auditing and Finance, Research in Governmental and Nonprofit Accounting, and Journal of Accounting Literature. 相似文献
10.
This study explored several proposed relationships among professional ethical standards, corporate social responsibility,
and the perceived role of ethics and social responsibility. Data were collected from 313 business managers registered with
a large professional research association with a mailed self-report questionnaire. Mediated regression analysis indicated
that perceptions of corporate social responsibility partially mediated the positive relationship between perceived professional
ethical standards and the believed importance of ethics and social responsibility. Perceptions of corporate social responsibility
also fully mediated the negative relationship between perceived professional ethical standards and the subordination of ethics
and social responsibility. The results suggested that professions should develop ethical standards to encourage social responsibility,
since these actions are associated with enhanced employee ethical attitudes.
Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the College of Business at the
University of Wyoming. His research interests include ethical decision making, organizational culture, and job attitudes.
His research has appeared in journals such as Human Relations, Behavioral Research in Accounting, Journal of Personal Selling
& Sales Management, and Journal of Business Research.
Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor of Accounting and the McGee Hearne and Paiz Faculty
Scholar in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship, and his
research interests are in business ethics and behavioral business research. He has published in journals such as Behavioral
Research in Accounting, The International Journal of Accounting, and Journal of Business Ethics. 相似文献
11.
This study addressed the questions of perceived importance of social responsibility information (SRI) characteristics in a decision context, as well as the attitudes of institutional investors toward social responsibility involvement. The results showed that SRI presently disclosed in company annual reports did not have any significant impact on institutional investors' decisions. However, if SRI were presented in quantified, financial form, and were focused on product improvement and fair business practices, such information would be perceived as more important for investment decisions. Attitudes toward corporate social responsibility also suggested that institutional investors were not totally opposed to company involvement in social activities.
Hai Yap Teoh is associate professor in the Department of Accountancy, The University of Wollongong, New South Wales, Australia. He has published extensively in local and international journals including Accounting, Organizations and Society and The International Journal of Accounting Education and Research. His major areas of research interest include corporate social responsibility and reporting.Godwin Shiu is teaching fellow in the Department of Accountancy, The University of Wollongong, New South Wales, Australia. He is also doing a master's degree in accountancy. 相似文献
12.
Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms 总被引:1,自引:0,他引:1
Carmelo Reverte 《Journal of Business Ethics》2009,88(2):351-366
The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are
potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies
have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal
8(2), 47–77, 1995; Journal of Business Finance & Accounting
28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal
9(1), 77–108, 1996; Cormier and Magnan, Journal of International Financial Management and Accounting
1(2), 171–195, 2003; Cormier et al., European Accounting Review
14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder,
and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size
and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR
ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish
listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by
size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social
visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. 相似文献
13.
Kevin M. Misiewicz 《Journal of Business Ethics》2007,70(1):15-21
Accounting educators are in the midst of creating new opportunities for students to enhance their abilities to recognize ethical
dilemmas, establish criteria by which to make ethical decisions, and establish support mechanisms and strategies to facilitate
their ethical decision-making. CPA firms, professional organizations and state boards of accountancy are co-operating to increase
requirements for ethics education for candidates taking the CPA exam. The current situation is confusing and sub-optimal regarding
the use of precious learning time in college programs. A new dialogue between the three stakeholders, creative learning approaches,
and additional resources can lead to a more consistent and optimal learning paradigm regarding the ethics education of accountants.
Research evaluating the effectiveness of various approaches is needed to effectively apply limited resources in an area critical
to the reputation capital of the accounting profession.
Kevin holds a B.B.A. from Western Michigan University and a Ph.D. from Michigan State University, along with being a CPA.
He has been at Notre Dame since 1978, and served as the first Arthur Young Faculty Fellow in Taxation from 1983 to 1985. From
August 1985, to June 1986, Kevin worked as a faculty resident in the Arthur Andersen & Company practice office in Chicago.
He was Assistant Department Chair from 1991 to 1995 and the University Ombudsperson for discriminatory harassment from 1999
to 2001. In 1997, he organized and chaired a national conference “What Works Well in Accounting Education” held at Notre Dame.
He taught in the London Program for the fall, 1998 semester. Kevin was the Faculty Director of the Master of Nonprofit Administration
Program from 2001 to 2005.
He teaches accounting courses – primarily tax courses. Recently Kevin has developed new elective courses at the undergraduate
and graduate levels on “Ethics in Accounting.”
His publications include articles in The Accounting Review, TAXES - The Tax Magazine, The CPA Journal, The Review of Taxation
of Individuals, Tax Ideas, Massachusetts CPA Review, The Journal of the American Taxation Association, New Accountant, the
Journal of Accounting Education, Taxation for Accountants, and The Tax Adviser. He also was co-author of a Bureau of National Affairs tax management portfolio on Cash and Accrual Methods of Accounting and the book Programmed Guide to Tax Research. He is on the Editorial Review Board of Issues in Accounting Education. An article he authored on “The Normative Impact of CPA Firms, Professional Organizations and State Boards on Accounting Ethics Education” will be published in the Journal of Business Ethics in summer, 2006.
In 1989, he and his wife, Kathy, were given the Grenville Clark Award by the University for “Voluntary activities serving
to advance the causes of peace and human rights.” Kevin and his wife, Kathy, have eight children, four of whom are adopted
special needs children. Kevin and Kathy have been leaders in Worldwide Marriage Encounter ministry for many years. 相似文献
14.
This article introduces and summarizes selected papers from the first World Business Ethics Forum held in Hong Kong and Macau
in November 2006, co-hosted by the Hong Kong Baptist University and by the University of Macau. Business Ethics in the East
remain distinct from those in the West, but the distinctions are becoming less pronounced and the ethical traffic flows both
ways.
Gabriel D, Donleavy is Professor and Dean of the Faculty of Business Administration at the University of Macau teaching Business
Ethics, Business Negotiation and Advanced Management. His work has been published in Critical Perspectives in Accounting,
Corporate Governance, the Journal of Business Ethics, Advances in Applied Business Strategy, the Journal of Higher Education
Policy and Management, Long Range Planning and the Asian Review of Accounting which he co-founded.
Kit-Chun Joanna LAM is Professor in Department of Economics of the Hong Kong Baptist University. She is also Guest Professor
in the Centre for Business Ethics of the Shanghai Academy of Social Sciences, China. She received her Ph.D. degree in economics
from Harvard University. Her work has appeared in the Journal of Business Ethics, Journal of Labor Economics, Canadian Journal
of Economics, Economica, Journal of Comparative Economics, and Labour Economics.
Simon S.M. Ho is Dean and Professor at the School of Business and Director for Corporate Governance and Financial Policy,
Hong Kong Baptist University. He founded the Asia-Pacific Corporate Governance Conference and the world’s first master programme
in corporate governance & directorship in 2004. He published over 40 academic refereed articles in leading journals such as
Journal of Accounting, Accounting & Finance, Journal of Accounting & Public Policy, and Journal of Corporate Finance. 相似文献
15.
Vassilios P. Filios 《Journal of Business Ethics》1985,4(6):477-485
In this paper the social indicators research is linked with accountability at corporate and national level. The case for auditing social measurements is advanced and a possible scheme is proposed. An analytical survey of all the related developments in social accounting is presented and certain conclusions are drawn. Finally, an interdisciplinary approach to accounting for the quality of life is critically examined in the framework of a mixed economy that today prevails in the western world.
Vassilios P. Filios, B.B.A. (Athens), M. Soc. Sc. (Southampton), Ph.D. (Birmingham), has been a Research Associate of London Graduate Business School (1979–80) and a Visiting Lecturer in the Department of Accounting at the University of Birmingham (1978–80). During the last years he has been teaching at the Greek Productivity Centre and the Greek Management Association, management accounting to middle and top managers of Greek enterprises. He has also been involved in organizational consultative work. He has contributed with more than fifty articles to the Greek accounting and management journals. He is the author of three books, one in Socio-Economic Accounting, one on Cost Accounting Data for Management Decisions and the third on Public Sector Accounting. Articles of Dr. Filios have also appeared in Accounting and Business Research, in the Accounting Historians Journal, the Journal of Business Finance and Accounting, the Rivista Internationale di Scienze Economiche e Commerciali, the Journal of Business Ethics, Socio-Economic Planning Sciences Journal, etc. His research interests lie in the areas of Continental accounting evolution, E.E.C. accounting developments, and on socio-economic aspects of accounting. 相似文献
16.
Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting 总被引:1,自引:0,他引:1
This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions.Jeffrey R. Cohen is Assistant Professor of Accounting at Boston College. He is a CMA and a KPMG Peat Marwick Faculty Fellow. His articles have appeared in theJournal of Accounting Research, Decision Sciences, The Organizational Behavior Teaching Review, andThe International Journal of Accounting. His work on ethics has appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting andThe CPA Journal.Laurie W. Pant is Associate Professor of Accounting at Suffolk University. She holds an MBA and DBA and an M.Ed. She is a CMA and serves on the editorial board ofIssues in Accounting Education. Her articles have appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting, The Organizational Behavior Teaching Review, andThe International Journal of Accounting.David J. Sharp is Assistant Professor of Accounting at the University of Western Ontario. He received his Ph.D. and M.Sc. He is an ACMA and serves on the editorial board ofJournal of International Accounting Auditing and Taxation. His articles have appeared in theMidland Corporate Finance Journal, Sloan Management Review, andThe International Journal of Accounting. 相似文献
17.
Vassilios P. Filios 《Journal of Business Ethics》1985,4(3):155-173
Few issues seem to have more long-term impact upon the relations between business and society than those of corporate attitudes toward greater public accountability, corporate behaviours in response to such attitudes, and societal reaction to those behaviours. Nevertheless, there has been relatively little rigorous behavioural research of managerial attitudes toward corporate social accountability. This empirical study researches the attitudes of management in Britain toward corporate social accountability. It assesses the corporate concern for social responsibility during the peak period of such concern by all interested parties (1974–1979).
Vassilios P. Filios, B.B.A. (Athens), M. Soc. Sc. (Southampton), Ph.D. (Birmingham), has been a Research Associate of London Graduate Business School (1979–80) and a Visiting Lecturer in the Department of Accounting at the University of Birmingham (1978–80). During the last years he has been teaching at the Greek Productivity Centre and the Greek Management Association, management accounting to middle and top managers of Greek enterprises. He has also been involved in organizational consultative work. He has contributed with more than fifty articles to the Greek accounting and management journals. He is the author of three books, one in Socio-Economic Accounting, one on Cost Accounting Data for Management Decisions and the third on Public Sector Accounting. Articles of Dr. Filios have also appeared in Accounting and Business Research,in the Accounting Historians Journal,the Journal of Business Finance and Accounting,the Rivista Internationale di Scienze Economiche e Commerciali,the Journal of Business Ethics, Socio-Economic Planning Sciences Journal,etc. His research interests lie in the areas of Continental accounting evolution, E.E.C. accounting developments, and on socio-economic aspects of accounting. 相似文献
18.
Stephen E. Loeb 《Journal of Business Ethics》1991,10(2):77-84
This article explores five important issues relating to the evaluation of ethics education in accounting. The issues that are considered include: (a) reasons for evaluating accounting ethics education (see Caplan, 1980, pp. 133–35); (b) goal setting as a prerequisite to evaluating the outcomes of accounting ethics education (see Caplan, 1980, pp. 135–37); (c) possible broad levels of outcomes of accounting ethics education that can be evaluated; (d) matters relating to accounting ethics education that are in need of evaluation (see Caplan, 1980, p. 136); and (e) possible techniques for measuring outcomes of accounting ethics education (see Caplan, 1980, pp. 144–49). The paper concludes with a discussion of the issues under consideration.
Dr. Stephen E. Loeb is Professor and Chairman of Accounting and the Ernst & Young Alumni Research Fellow at the University of Maryland at College Park. He has authored or co-authored a number of articles that have appeared in journals such as The Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Business Ethics, The Journal of the American Medical Association, and Issues In Accounting Education. Dr. Loeb is co-editor of the Journal of Accounting and Public Policy. 相似文献
19.
The authors empirically examine the nature and extent of ethical problems confronting senior level AICPA members (CPAs) and examine the effectiveness of partner actions and codes of ethics in reducing ethical problems. The results indicate that the most difficult ethical problems (frequency reported) were: client requests to alter tax returns and commit tax fraud, conflict of interest and independence, client requests to alter financial statements, personal-professional problems, and fee problems. Analysis of attitudes toward ethics in the accounting profession indicated that (1) CPAs perceive that opportunities exist in the accounting profession to engage in unethical behavior, (2) CPAs, in general, do not believe that unethical behavior leads to success, and (3) when top management (partners) reprimand unethical behavior, the ethical problems perceived by CPAs seem to be reduced.
Don W. Finn is Associate Professor of Accounting at Texas Tech University in Lubbock, Texas. Professor Finn has published over twenty articles on business, accounting, and budgeting topics which have appeared in professional publications such as The Accounting Review, Omega, Oil & Gas Tax Quarterly, Cost and Management, and Managerial Planning. Dr. Finn also has co-authored two monographs on accounting topics. He is also active in the American Accounting Association and the National Association of Accountants.
Professor Shelby Hunt is currently Distinguished Professor and Horn Professor of Research in the Marketing Department at Texas Tech University. He has published extensively in Journal of Marketing Research, Journal of Marketing, and many other prestigious journals. Recently, he was editor-in-chief for the Journal of Marketing.
Professor Chonko has published in Journal of Marketing Research and other prestigious marketing journals. He is currently director of consumer research at Baylor University. 相似文献
20.
Islamic Banks (IBs) are considered as having ethical identity, since the foundation of their business philosophy is closely tied to religion. In this article, we explore whether any discrepancy
exists between the communicated (based on information disclosed in the annual reports) and ideal (disclosure of information deemed vital based on the Islamic ethical business framework) ethical identities and we measure
this by what we have termed the Ethical Identity Index (EII). Our longitudinal survey results over a 3-year period indicate the overall mean EII of only one IB out of seven surveyed to be above average. The remaining six IBs suffer from disparity between the communicated and ideal ethical identities. We further found the largest incongruence to be related to four dimensions: commitments to society; disclosure
of corporate vision and mission; contribution to and management of zakah, charity and benevolent loans; and information regarding top management. The results have important implications for communication
management if IBs are to enhance their image and reputation in society as well as to remain competitive.
Roszaini Haniffa is a Senior Lecturer and Head of Accounting and Finance at the Bradford University School of Management.
She holds a PhD from Exeter University and has published papers in Abacus, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting and other journals. Her research interests focus on social responsibility reporting, corporate governance, international
accounting and the Islamic perspective of accounting. Ros has reviewed papers and is a member on the editorial board of several
journals.
Mohammad Hudaib is a Lecturer in Accounting at the Bradford University School of Management and holds a PhD from Essex University.
He has previously taught at Exeter University and prior to his teaching career, was an auditor in Saudi Arabia. He has published
papers on auditing and corporate governance in Journal of Business Finance and Accounting. His current research interests include auditing, Islamic perspective of accounting, accounting theory and ethics. 相似文献