An analysis of the ethical environment of the international accounting profession

This paper analyses the ethical cultures of the international accounting profession by using the concept of 'mainstreaming' to describe the commitment of an organisation to the ethical function in its operations. The objective of the research on which the paper is based was to rate the efforts of 62 respondent national associations of professional accountants worldwide to incorporate the ethics function into the core operations of their organisations. Sixteen environmental factors were used in the analysis. They were set up as a group of criteria to assess the ethics procedures and systems of the accounting associations, and were divided into two categories. The first group was code based and contained items on code of ethics development and functions which would indicate whether ethically-friendly management attitudes and systems were in place as a central focus of operations. Some of these elements were capable of fostering a 'proprietary interest' attitude on the part of members towards their codes of ethics, which in turn encourages code compliance. With the second group, other key operational aspects were examined to provide a balanced set of criteria. Interrelated elements among factors important to an ethical environment are included in the findings. The study concludes that on average the international accounting profession has attitudinal and systemic approaches that are 'mainstream'. In general addressees were involved in code authorship and the public had adequate access to codes. However, increased use could be made of ethics professionals in the development of codes, of professional development courses to further the ethics skills of members, and of communication channels to foster a unifying approach to ethics. The study provides criteria for individual associations to assess their mainstreaming status against the international findings.     

Organizational influences on individual ethical behavior in public accounting

A framework is presented for studying ethical conduct in public accounting practice. Four levels of analysis are distinguished: individual, local office, multi-office firm and professional institute. Several propositions are derived from the framework and discussed: (1) The effects of ethical vs. unethical behavior on an accountant's prospects for advancement are asymmetrical in nature; (2) the way individuals perceive or frame the decision problem at hand will make an ethical response more or less likely; (3) the economic incentives present in competitive markets influence the work goals of firms and offices, and lead to ethical dilemmas for individuals; and (4) initiatives at the firm or institute level aimed at compliance with professional ethical standards will by themselves have little effect on individual ethical behavior. Research into ethical behavior of practitioners will capture self-conscious and biased responses unless it is designed so as to permit indirect observation and recording of spontaneous comments. To assure valid research findings, practitioners should be interviewed and their motives assessed indirectly. A longitudinal approach is recommended, beginning with students who are choosing an accounting career. Two types of questions for use in these interviews are described.Paul J. Schlachter is an assistant professor in the School of Accounting, Florida International University. As a certified management accountant (CMA), he studies ethical dilemmas in both corporate and public accounting, in south Florida and in Latin America.     

浅谈会计准则的供给与需求及新会计准则概述

会计准则作为一种具有资源稀缺性、供给垄断性、消费非竞争性和供求双方效用函数矛盾性等基本特点的集体选择的典型的公共物品.本文通过运用经济学原理对会计准则进行很好的阐述解释,这有利于人们对会计准则的内涵有更深层次的理解把握,这就无疑给人们提供一种把握会计准则的更加广阔的视角,从而有利于政府进行会计准则的制定和完善工作,更好的为市场经济服务.     

Ethical codes of conduct: Deficient in guidance for the Canadian accounting profession

Current trends toward increased pace, more complex substance and lower tolerance of error have caused the financial marketplace to rely more heavily on the integrity of financial data and, therefore, of those who prepare the financial statements. At the same time, these trends place higher challenges before professional accountants and it is essential that they have excellent ethical guidance to live up to modern expectations. However, in view of the current codes of conduct, an accountant may not have a clear understanding of what priority of interests to satisfy, who can be consulted for advice, to whom to report misdeeds, what protection is offered a right-doer and what sanction will be forthcoming for doing wrong. Possible solutions are offered to these problems in ways that ought to strengthen the accounting profession and prevent unscrupulous companies from taking advantage of both members of the profession and the unsuspecting public. To provide the appropriate quality of service to society in the future, the Canadian accounting profession should offer its members the improved guidance and enhanced mechanisms for confidential consultation, assistance and protection outlined herein. Leonard J. Brooks is a Professor of Accounting at the Faculty of Management of the University of Toronto. He is the author of Canadian Corporate Social Performance, published by the Society of Management Accountants of Canada (1986); editor of the Corporate Ethics Monitor, and Vice-Chairman of the Canadian Centre for Ethics and Corporate Policy.     

论高校非会计专业的会计教学改革

本文结合教学实践,研究探讨了非会计专业的会计教学目标、课程设置、教学方法及手段等方面工作的改进与优化.     

Defining the ethical standards of the high-technology industry

At least five sets of ethical standards influence business people's decisions: general cultural, company, personal, situational, and industry standards. Each has an official or espoused form encoded in written documents such as policy statements and codes of ethics and an unofficial form that develops as people use the espoused standards. (We call these unofficial standards values in action.) To determine whether the high-technology industry deserves its reputation for moral laxness, a pilot questionnaire was designed. It asked employees to rate the acceptability in the workplace of ethical behaviors relating to safety, third parties, and cheating the company. The findings show that employees in high-and low-technology industries uphold espoused values of safety. Relations with third parties are influenced by the existence of company codes of ethics, especially in small companies. Actions involving cheating the company need to be investigated further.Nancie Fimbel is an Associate Professor of Business Ethics and Business Communication at the School of Business, San Jose State University. Jerome S. Burstein is the author of Computers and Information Systems (2nd ed.), a popular textbook in computer science. He is an Associate Professor of Information Resource Management at the School of Business, San Jose State University.     

论新会计准则下的会计职业判断及提高途径

新会计准则体系的发布,使得企业会计选择的弹性空间加大,对职业判断具有更高的要求.现就对会计职业判断以及如何提高会计职业判断能力,做一些粗浅的思考和阐述.本文探讨了新企业会计准则的内容,会计职业判断的具体体现以及提高会计职业判断能力的途径.     

Personal strain and ethical standards of the self-employed

Using strain theory to examine the relationship between sources of personal strain and ethical standards, we study how variations in the self-employed's household income, educational level, associational membership, and trust in institutions link to the extent to which they maintain high ethical standards. We test our hypotheses using data from 3716 self-employed persons across 39 countries. The self-employed's ethical standards relate positively to their household income and trust in institutions but negatively to their educational level and associational membership. A supplementary exploratory analysis provides further insights into how broader cultural and institutional contexts in which the self-employed are embedded might influence the relationship between sources of personal strain and ethical standards.     

新会计准则下资产减值问题研究

本文通过新旧准则下资产减值关于可回收金额、计提时间等的比较,指出新资产减值准则在实际应用过程中产生的确认计量难、多重计提标准、可回收金额计算复杂和监管难度大等问题.这就要求在理论分析和实践的基础上,通过加快完善市场,提高相关人员的素质,充分发挥审计作用,来尽量完善会计体系,使其更好地为我们服务.     

Ethical problems in public accounting: The view from the top

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.     

我国会计准则的制定模式

在安然事件爆发后,美国开始重新审视会计准则的制定模式,并出现了从规则基础准则向原则基础准则转变的趋势.而规则基础准则和原则基础准则这两种会计准则制定模式都并非完美无缺.本文试图对规则基础准则转向原则基础准则将面临的问题进行理论层面的分析,并在此基础上,结合我国国情对我国会计规范制定模式的现实选择提出一孔之见.     

Gender differences in determining the ethical sensitivity of future accounting professionals

This paper explores possible connections between gender and the willingness to tolerate unethical academic behavior. Data from a sample of 285 accounting majors at four public institutions reveal that females are less tolerant than males when questioned about academic misconduct. Statistically significant differences were found for 17 of 23 questionable activities. Furthermore, females were found to be less cynical and less often involved in academic dishonesty. Overall, the results support the finding of Betz et al. (1989) that the gender socialization approach dominates the structural approach. Elsie Coker Ameen is an associate professor and chair of the Department of Business at Coker College. Professor Ameen has published articles in The Journal of Business Finance and Accounting, Auditing: A Journal of Practice and Theory, Review of Financial Economics, and other journals. Daryl M. Guffey is an assistant professor at East Carolina University. He joined the faculty at East Carolina University in 1995. Dr. Guffey has published several articles in such journals as The Financial Review, Journal of Business Finance and Accounting, Review of Financial Economics, Quarterly Journal of Business and Economics, and The Accounting Educators' Journal. Professor Guffey's research has been supported by a grant from the Ernst & Young Foundation. Jeffrey J. McMillan, Jr. is an associate professor of accounting at Clemson University. He joined the faculty of Clemson University in 1990. Dr. McMillan has published articles in such journals as The Accounting Review, Advances in Accounting, Issues in Accounting Education, and The CPA Journal.     

浅谈会计理论与新会计准则、信息化应用之间关系

本文通过对会计理论与会计准则、信息化应用之间的概念和关系进行探讨,来给使用者提出一些在财务管理、财务报告和财务会计上参考性的意见.     

The effectiveness of a complaint-based ethics enforcement system: Evidence from the accounting profession

Many professions, in order to enforce their ethics codes, rely on a complaint-based system, whereby persons who observe or discover ethics violations may file a complaint with an authoritative body. The authors assume that this type of system may encourage ethical behavior when practitioners believe that a punishment is likely to result from a failure to adhere to the rules. This perceived likelihood of punishment has three components: detection risk, reporting risk, and sanction risk. A survey of potential violation witnesses related to the accounting profession revealed that the profession's complaint-based enforcement system may not provide practitioners with the necessary disincentive to refrain from code violations.S. Douglas Beets is an Assistant Professor of Accounting at Wake Forest University. He is also a Certified Public Accountant, licensed in the state of Tennessee. Dr. Beets served on the accounting staffs of Armco Steel Corporation, Eastman Kodak Company, and Russell and Purkey, CPAs. Recently, he was selected as a faculty intern for Arthur Andersen and Co.Larry N. Killough is the Peat Marwick Professor of Accounting at Virginia Polytechnic Institute and State University. Dr. Killough is a Certified Public Accountant and served on the staff of Arthur Young and Company. His articles have appeared in numerous academic and practitioner journals.     

分析新会计准则对企业的影响

首先阐明了实施新会计准则的意义以及新会计准则的变化,重点研究了新会计准则的变化对企业产生的影响.     

Testing the bases of ethical decision-making: a study of the New Zealand auditing profession

This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgements they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved in business ethical decision-making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision-making, and secondly, a series of vignettes elaborating problematical dilemmas which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. The results were correlated with demographic variables in order to determine whether or not age, gender, position in firm and size of employee firm were significantly correlated to ethical response. The survey results, on the whole, confirmed the ethical orientation suggested by previous findings, but there were some unexpected results in three out of the ten vignettes examined. Although some correlations were found between the demographic variables and subject responses, the evidence of this survey does not strongly suggest a consistent significant correlation.     

新会计准则中无形资产的计量

当今社会财富和经济的增长主要受无形资产的驱动,医院资产结构无形化的趋势日益明显,无形资产对企业的价值贡献作用凸现.识别和确认无形资产价值及其变动,对引导企业无形资产的投资与后续管理有重要意义.随着知识经济的发展,无形资产在医院中发挥的作用越来越大,在一些高新技术企业中,无形资产占总资产的比例已经超过50%.文章正是在这种背景下探讨了新准则下无形资产核算的基本问题.     

新会计准则中公允价值计量法的运用分析

本文对新会计准则中公允价值计量法的运用进行了分析.     

新会计准则下行政事业财政集中核算体制转变的必要性

中国经济向着市场化、国际化的方向快速发展.财政部为完善市场信息与运作发布了实施新会计准则.新准则发布后,立即成为社会各界关注的焦点,财政集中制度也在这种新的环境下也表现出自身的不足性,因此体制的转变开始显得尤为重要.     

Professional conduct and professional misconduct: A framework and its application to the accounting profession

Recently there has been increased attention paid to the behaviour of those who call themselves professionals. The idea of acceptable professional conduct incorporates the expectations of a number of groups affected by the activities of professionals. The framework of professional behaviour considered acceptable at a point in time is an equilibrium among these groups' expectations. This paper argues that shifts in the expectations of any of these groups will disturb this equilibrium. This process of disequilibrium and change leads to altered views of professional behaviour. Professional misconduct or unprofessional behaviour, that is, the failure to meet expectations, is inherent in the underlying framework of a profession.The framework is applied to the public (chartered) accounting profession, where the interacting groups are accounting professionals, their clients and the general public. Current issues of debate about professional behaviour are identifiable as consequences of altered expectations about acceptable behaviour. Acceptable conduct has become misconduct (and vice versa) and written rules of conduct conflict with unwritten rules.The paper concludes with two interrelated issues for further research. A new equilibrium is considered; and permanent change in the framework of the professions, the groups in the professional structure and the mechanisms of their interaction, is addressed.Ann Neale is a lecturer at The University of Auckland. Her research interests include the accounting profession, gender issues in accounting, in particular the position of women in the accounting profession, and professional ethics.