Financial development and the growth of cooperative firms

The purpose of this article is to empirically assess the relationship existing between local financial development and the growth of firms, with a special focus on cooperatives. Using Italian data, a multiplicative interaction model is specified, so as to allow the impact of local banking development to differ between cooperative and non-cooperative firms. The main finding is that although local banking development represents a determinant of firms’ growth, regardless of their legal structure, it plays a special role in boosting the growth of cooperatives. This result provides evidence in favor to the existence of an institutional complementarity relationship between the development of local banking institutions and cooperative firms.

The ethical implications of corporate records management practices and some suggested ethical values for decisions

While the ethical implications of corporate actions have received increasing attention, one important area overlooked by both researchers and corporate codes of ethics is the significant ethical implications of corporate records management practices. This article discusses the operational and strategic purposes of modern corporate records management programs—including scorched earth programs which seek to reduce exposure to potential liability by eliminating documentary evidence from corporate files that could be used to establish culpability in future governmental investigations or in litigation by persons injured by corporate actions. As a first step toward developing relevant ethical guidelines and decision criteria for socially-responsible records management practices, the ethical values of freedom of choice and avoidance of harm are applied to various corporate decisions as to (1) which information should be retained as records and for how long, (2) subsequent disclosure or non-disclosure of that information and to whom, and (3) decisions as to when information in corporate records may properly be destroyed. John C. Ruhnka, Associate Professor of Legal Environment and Management at the University of Colorado at Denver, has written extensively on corporate obligations to disclose material adverse events and preliminary merger negotiations in the Harvard Business Review and Securities Regulation Law Journal. He has also written on design considerations for records management programs and legal and regulatory retention requirements that apply to business records in a series of articles in the Corporate Confidentiality and Disclosure Letter. Dr. Steven Weller is on the faculty of The National Judicial College in Reno, Nevada, and has written extensively on problems of court process and organizational behavior. He has previously written on The Effectiveness of Corporate Codes of Ethics in the Journal of Business Ethics.     

Communication,accountability and professional discourse: The interaction of language values and ethical values

This paper examines the ideas of Communication and Accountability in relation to professional discourse and the teaching of Professionals. Language does not merely express values, but embodies values, without which it could not function as a medium of communication — Grice's Cooperative Principle. In practice communication and accountability have become separated, as have ethics and communication in the schools, and this is reflected in assumptions about science and scientific language which characterise professional discourses.The modern professions exist on a continuum between two extremes of collegiate and corporate values, with a trend toward the latter. The place on this continuum determines what stance an organisation takes in its attempts to communicate with its publics. An analysis of the assumptions which underlie the discourses of academic economics and public relations shows how the dissociation of values and communication works in practice.The implications of this are that a greater awareness of the values of language through interpretive skills and an understanding of rhetoric and informal logic would go some way to reunite communication and accountability in practice.H. W. Love, B.A., M.A., Ph.D., has a background in English, Classics and Philosophy, and has taught English and theatre studies in universities in Britain, Ireland and New Zealand. His publications have been in the area of literary and theatrical epistemology. Currently he is a lecturer in Ethics and Communications in the Division of Commerce, University of Otago, New Zealand.     

A values approach to understanding ethical business relationships in the 21st century: A comparison between Germany,India, the People's Republic of China,and the United States

The purpose of this study was to examine howmanagerial values may differ between future managersfrom Germany, India, the People's Republic of China(PRC), and the United States (U.S.) and to considerhow these differences may influence current and futureethical business relationships. The results show thatthere are significant differences between countries onthe acceptance of authority with the exception of theU.S. and the PRC. All countries sampled were high onneed determined expression with nonsignificancebetween the means of the PRC/U.S. and Germany/U.S. Allcountries sampled were significantly high onequalitarianism and individualism was high for allcountries except the PRC and India, which were notsignificant. The results point to the increasedcommonality between future managers across the fourcountries as opposed to the traditional stereotypesassociated with each culture. Possible implicationsare discussed relative to the 21st century andorganizations that are involved in interculturalhiring.     

An examination of the relationship between ethical behavior,espoused ethical values and financial performance in the U.S. defense industry: 1988–1992

This paper tests the ethics-is-good-for-profits as well as the ethics-and-profits-are-joint-outcomes-of-good-management hypotheses in the context of the U.S. defense industry in the 1988–1992 period. Both ethical behaviors (defined and measured as the number and dollar cost of convictions for violations of civil and criminal law as well as reimbursement obligations arising under environmental statutes) and espoused ethical values (in the form of membership in the Defense Industry Initiative and average level of PAC contributions) are compared with measures of profitability for the defense-oriented business segments of sixty-two major U.S. defense contractors. From 1988 to 1992, the U.S. Defense Department gave these contractors an average of 65% of all prime contract awards over $25,000 to business firms for work in the U.S.We found statistically significant, positive correlations between (1) our two measures of espoused ethical values and (2) both measures of espoused ethical values and violative ethical acts. In other words, those contractors with worse ethics records were more likely to be members of the Defense Industry Initiative and give larger PAC contributions. However, we were unable to reject the null hypothesis of no correlation between either ethical behavior or espoused ethical values and profits. The public policy implications of these findings are discussed.Alan P. Mayer-Sommer is Associate Professor at Georgetown University's School of Business. His research has focused on the area of business-government relations.Alan Roshwalb serves as a statistician for a marketing research firm and has conducted research in statistical methods and issues in business.     

Personal and professional values underlying the ethical judgments of marketers

This study explores the relative influences of two levels of value orientations, personal values and professional values, underlying the ethical judgments of marketing practitioners. The data were obtained from a mail survey of the American Marketing Association's professional members. The results generally indicate that a marketer's ethical judgments can be partially explained by his/her personal and professional values.Anusorn Singhapakdi is Assistant Professor of Marketing at Old Dominion University. His papers focusing on various topics in marketing ethics and corporate/consumer social responsibility have been published in theJournal of the Academy of Marketing Science, Journal of Business Ethics, Journal of Macromarketing, Journal of Personal Selling & Sales Management, Journal of Public Policy & Marketing, as well as other journals and proceedings.Scott J. Vitell is Associate Professor and holder of the Michael S. Starnes Lectureship in Marketing and Business Ethics at the University of Mississippi. His work has appeared in theJournal of the Academy of Marketing Science, Journal of Business Ethics, Journal of Macromarketing, Journal of Personal Selling & Sales Management, andResearch in Marketing as well as various other journals and proceedings.     

加强对会计事务所审计风险的防范与控制

独立审计是财产所有权和经营权分离的产物,审计人员要对被审计单位的财务报表提出意见,做出结论,并承担相应的责任.注册会计师获得高收入注定背后承担者高风险,近几年注册会计师及会计事务所的诉讼事件频频发生,使得审计人员及审计机构在法律诉讼及赔偿方面的费用不断攀升,损失不断加大,重视和防范审计风险已成为审计机构的当务之急.     

事业单位基建会计并入事业会计核算的可行性分析

文章从理论上、实践上、技术上证明了事业单位基建会计并入事业会计的可行性,认为并入是一种长远的、根本的、有利于信息使用者的核算方式.     

Three ethical frames of reference: insights into Millennials' ethical judgements and intentions in the workplace

The paper investigates the ethical decisions of Millennials, who are not only part of an expanding cohort of the workforce, but also represent potential future managers with a growing influence on work practices and employment relationships. In the conceptual model, we propose that three ethical frames of reference, represented by perceived organisational ethics, perceived employee ethics and reflective moral attentiveness, antecede ethical judgements, which further influence the ethical intentions of Millennials. Using structural equation modelling, we test the model for three different business ethics scenarios: paying a consulting fee, dumping hazardous waste, and running an offensive advertising campaign. The findings confirm the link between ethical judgements and intentions across the board, while the influence of the ethical frames of reference varies among the scenarios. We propose that the differences in the predictive ability of the ethical frames of reference depend on the nature of the ethical issue, which holds important implications for today's managers in their attempts to encourage ethical behaviour of Millennial employees.     

促贸援助:让发展中国家融入价值链

7月8日至10日,拉巴德中心外面挂着巨大的绿色横幅,横幅上用英法西三种文字写着促贸援助(Aid for Trade),世贸组织迎来了2013年下半年的第一件大事——促贸援助第四次全球审议会议。虽     

Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management

There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students' and practitioners' sensitivity to the ethical ramifications of earnings management.Marilyn Fischer, is Assistant Professor of Philosophy at the University of Dayton in Dayton, Ohio. She specializes in workplace ethics, particularly in the nonprofit sector, and has published articles in business ethics, and social and political philosophy.Kenneth Rosenzweig, is Associate Professor of Accounting at the University of Dayton in Dayton, Ohio. He specializes in teaching management accounting, and has published articles in a wide variety of accounting areas.     

Consumer ethics: The possible effects of terrorism and civil unrest on the ethical values of consumers

Research investigating the consumer's ethical beliefs, ideologies and orientation has been limited. Additionally, despite the repeated call in the literature for cross cultural research, virtually no studies have examined the ethical beliefs and ideologies of consumers from cultures other than those in North America. This study partially fills this gap in the literature by investigating the ethical beliefs, preferred ethical ideology, and degree of Machiavellianism of consumers from Egypt and Lebanon. The results indicate that consumers in Lebanon, which has been torn by civil unrest and terrorism, tend to be more Machiavellian, less idealistic, and more relativistic than their Egyptian counterparts. Additionally, the Lebanese consumers tend to be more accepting of questionable consumer practices.Mohammed Y. A. Rawwas is Assistant Professor of Marketing at the University of Northern Iowa. His research has appeared in theJournal of Business Ethics, Journal of Hospital Marketing, Health Marketing Quarterly, Medical Marketing & Media, and national proceedings of the American Marketing Association.Scott J. Vitell is Associate Professor of Marketing and holder of the Michael S. Starnes Lecturship in Marketing and Business Ethics at the University of Mississippi. His work has previously appeared in theJournal of Macromarketing, theJournal of Business Ethics, Research in Marketing, theBusiness and Professional Ethics Journal and theJournal of the Academy of Marketing Science as well as various other journals and proceedings.Jamal Al-Khatib is Assistant Professor of Marketing at the University of Wisconsin-Eau Claire. His research has appeared in theJournal of Consumer Marketing, International Marketing Review andResearch in the International Business Disciplines as well as various national and regional proceedings.     

Assessing some determinant effects of ethical consulting behavior: The case of personal and professional values

A random sample of 207 national business consultants is employed to test the effects of individual values and professional ethics on consulting behavior. The results suggest that the individual values held by consultants are positively correlated with professional ethics, but are negatively correlated with consulting behavior. Moreover, there appears to be no significant relationship between the professional ethics of consultants and business consulting behavior. Findings and issues regarding the effectiveness of codes of ethics and implications for both the provider and recipient of professional consulting services are discussed.Dr. Jeff Allen is currently an Assistant Professor in the Department of Marketing at the University of Central Florida, Orlando. He received his D.B.A. in Marketing. Professor Allen has published in theJournal of Travel Research theJournal of the Academy of Marketing Science, and theJournal of Education for Business. Dr. Allen's research interests include social responsibility, distribution management, and the development of marketing strategy.Dr. Duane Davis is currently a Professor in the University of Central Florida's Department of Marketing. Dr. Davis received his D.B.A. in Marketing. Professor Davis has published in theJournal of Psychology, theJournal of Retailing, theJournal of the Academy of Marketing Science, theJournal of Travel Research, Interfaces, andIndustrial Marketing Management. This research stream largely focuses on research methodology, marketing of services, and strategic marketing management. In addition, Dr. Davis has co-authoredBusiness Research for Decision Making with PWS-Kent Publishing Company.     

Innovation strategies and complementarity between innovation activities: the case of commercial archaeological firms

Service Business - As a key part of their professionalization process, creative industries (CIs) including private or contract archaeological firms (AFs) increasingly rely on bundles of...     

Tensions between politico‐institutional factors and accounting regulation in a developing economy: insights from institutional theory

The study contributes to building an understanding of the impact of political forces on the information environment of listed firms in a developing economy. Specifically, it investigates the tensions between politico‐institutional factors and accounting regulation on the prolonged and incomplete implementation of the International Financial Reporting Standards (IFRS) in Bangladesh from 1998 to 2010. Two phases of interviews were conducted in 2010–2011 and IFRS‐related enforcement documents from 1998 to 2010 were evaluated. The study contributes that IFRSs are being diffused to developing countries like Bangladesh, but they invariably interact with local institutions (political institutions in this case), with variable outcomes (i.e. negative outcomes of IFRS implementation). Coercive, normative and mimetic isomorphisms are low in Bangladesh. Notably, political forces have been undermining mimetic isomorphism because of the high level of government intervention and the high level of political lobbying. Political institutional pressures stand in the way of mimetic isomorphism and constitute negative forces that add further tension to accounting regulation (e.g. the implementation of IFRS) in Bangladesh. Regarding the low level of normative isomorphism, there is evidence of a ‘blame culture’, with state institutions and professional accountancy institutions in the country blaming each other for the poor progress in IFRS implementation. Although the study focuses on Bangladesh, its results have implications for international policy makers (the International Accounting Standards Board, the International Monetary Fund and the World Bank), as well as the governments and regulators of other developing economies facing similar challenges in implementing IFRS.     

管理会计与控制系统变更影响因素分析

当今日益激烈的全球化竞争和诸多行业管制的取消等新的市场条件,与不断创新的内部组织结构相适应.这些方面的发展使企业经营环境的不确定性越采越大.环境的不确定性加大了企业管理决策与控制的风险,深刻地影响了企业管理会计与控制系统的实践活动.管理会计与控制系统是企业管理系统的重要组成部分.本文介绍了管理会计与控制系统构建与变更,重点对变更的权变影响因素进行了分析和橡讨.     

Importance of and approaches to incorporating ethics into the accounting classroom

Accounting educators are being called on to provide a greater emphasis on ethics education. This paper examines three important issues concerning ethics education in accounting. First, the question of whether ethics can indeed be taught is examined. Next, several innovative approaches are presented which have been used by accounting educators to integrate ethics into the classroom. Finally, results of a survey of students concerning their perspectives of ethical issues in accounting education, the accounting profession, and society at large are presented and discussed. Survey results reveal that students consider a lack of ethics damaging to the accounting profession and society. Results also indicate that accounting students are seeking ethical and moral direction.David S. Kerr is an Assistant Professor in the Department of Accounting at Texas A&M University. Dr. Kerr's research interests include ethics and behavioral decision making in accounting, group judgment/decision making, and audit planning.L. Murphy Smith, is a Price Waterhouse Teaching Excellence Professor of Accounting at Texas A&M University. His major research interests are information systems, auditing, and international issues.     

谈新旧会计制度有差异的会计核算的基本原则

2000年财政部公布了<企业会计制度>,新制度增加了较多新的内容,并对原具体会计准则中的一些规定进行了相应的调整.本文就新旧制度中有关会计核算基本原则的区别谈谈自已的理解.