Machiavellianism in public accountants: some additional Canadian evidence

The current study surveys practising Canadian public accountants in Canada in both Big 4 and non-Big 4 firms to determine their orientation with respect to Machiavellianism, defined as 'attending to one's interests much more than to others'. Results indicate that while there are no significant differences in Machiavellianism between public accountants in the upper-level positions (managers and partners), partners are significantly less Machiavellian than seniors. These results are consistent with previous studies on Canadian public accountants.     

El debate sobre la flexibilidad laboral en la India. Argumentos en contra de los acuerdos voluntarios

Un punto candente del debate sobre flexibilización laboral en la India es la obligación de que las empresas de 100 asalariados o más obtengan permiso del Gobierno para los despidos. Quienes abogan por revocar dicha ley (o elevar sustancialmente el umbral de trabajadores) se basan en Basu, Fields y Debgupta (2009), cuya argumentación teórica a favor del despido y la contratación libres sobre la base de acuerdos voluntarios se cuestiona aquí: la recomendación política general de estos autores no se sostiene lógicamente ni siquiera en el marco de su propio modelo, por lo que esta alternativa de flexibilización sigue sin fundamento.     

Cultural Crossvergence and Social Desirability Bias: Ethical Evaluations by Chinese and Canadian Business Students

The purpose of this study is to determine whether there are cross-cultural differences between Chinese and Canadian business students with respect to their assessment of the ethicality of various business behaviors. Using a sample of 147 business students, the results indicate cultural crossvergence; the Chinese (72 students) and Canadians (75 students) exhibit different ethical attitudes toward questionable business practices at the individual level but not at the corporate level. A social desirability bias (a tendency to deny socially unacceptable actions and to admit to socially desirable ones) is also found to be a cross-cultural phenomenon, with the Canadians demonstrating a greater bias than the Chinese. Finally, this bias causes respondents to increase their assessment of the un-ethicality of questionable business activities.