共查询到20条相似文献,搜索用时 62 毫秒
1.
Thomas J. Frecka 《Journal of Business Ethics》2008,80(1):45-59
Under present accounting rules, lessees frequently structure contracts for leased assets, in situations where they enjoy benefits
similar to outright ownership, in a way that keeps both the leased assets and related liabilities off their books. This method
of accounting creates off-balance sheet financing and is called operating lease accounting. The paper debates the ethicality
of intentionally structuring lease contracts to avoid disclosing leased asset and liability amounts and describes the “slippery
slope” of rule-based accounting for synthetic leases and special purpose entities, that, in the author’s opinion, led to the
accounting debacles at Enron and other companies. The ethical intent that is implicit in the Securities and Exchange Commission
and Financial Accounting Standards Board regulations is discussed and suggestions for improving the ethicality of financial
reporting are provided.
Thomas J. Frecka is the Vincent and Rose Lizzadro Professor of Accountancy at the University of Notre Dame. He teaches financial
reporting and accounting fraud courses. 相似文献
2.
We develop a model of ethical decision making that integrates the decision-making process and the content variables considered
by individuals facing ethical dilemmas. The process described in the model is drawn from Janis and Mann’s [1977, Decision Making: A Psychological Analysis of Conflict Choice and Commitment (The Free Press, New York)] work describing the decision process in an environment of conflict, choice and commitment. The
model is enhanced by the inclusion of content variables derived from the ethics literature. The resulting integrated model
aids in understanding the complexity of the decision process used by individuals facing ethical dilemmas and suggests variable
interactions that could be field-tested. A better understanding of the process will help managers develop policies that enhance
the likelihood of ethical behavior in their organizations.
Roselie McDevitt Sc.D. is Assistant Professor of Accounting at␣the Charles F. Dolan School of Business at Fairfield University
in Fairfield, Connecticut. Dr. McDevitt teaches financial and managerial accounting. Her Primary areas of research are accounting
education and accounting ethics.
Catherine Giapponi is an Assistant Professor of Management at the Charles F. Dolan School of Business at Fairfield University
in Fairfield, Connecticut. Dr. Giapponi teaches courses in management, organizational behavior, and strategy. Her primary
areas of research are corporate governance and business ethics.
Cheryl Tromley, Ph.D., is a Professor of Management at␣Fairfield University where she has taught management, organizational
behavior, organizational communication, organizational␣culture, organization development, and diversity for 19 years. She
has co-authored two editions of the text ``Developing Managerial Skills in Organizational Behavior'␣as well authored or co-authored
a significant number of professional articles and presentations related to management and management education. 相似文献
3.
Although the foundation of financial accounting and auditing has traditionally been based upon a rule-based framework, the
concept of a principle-based approach has been periodically advocated since being incorporated into the AICPA Code of Conduct
in 1989. Recent high profile events indicate that the accountants and auditors involved have followed rule-based ethical perspectives
and have failed to protect investors and stakeholders – resulting in a wave of scandals and charges of unethical conduct.
In this paper we describe how the rule-based traditions of auditing became a convenient vehicle that perpetuated the unethical
conduct of firms such as Enron and Arthur Andersen. We present a model of ten ethical perspectives and briefly describe how
these ten ethical perspectives impact rule-based and principle-based ethical conduct for accountants and auditors. We conclude
by identifying six specific suggestions that the accounting and auditing profession should consider to restore public trust
and to improve the ethical conduct of accountants and auditors. 相似文献
4.
Nabil A. Ibrahim John P. Angelidis Donald P. Howard 《Journal of Business Ethics》2006,66(2-3):157-167
The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed.
Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility
are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components
of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two
groups were observed with respect to the legal dimension of corporate social responsibility. Some explanations as well as
limited generalizations and implications are developed.
Nabil Ibrahim is the Grover Maxwell Professor of Business Administration at Augusta State University, Augusta, Georgia. He
teaches courses in Strategic Management and Applied Statistics. Dr.Ibrahim’s articles have appeared in the Journal of Business
Ethics, Health Care Management Review, the Journal of Applied Business Research, as well as many other journals and proceedings.
John Angelidis is Professor and Chair, Department of Management, St. John’s University, New York, NY. He teaches courses in
Strategic Management and International Business. Dr. Angelidis has published articles in the Journal of Business Ethics, Business
Review, the International Journal of Commerce and Management as well as many other journals and proceedings.
Donald P. Howard is an Associate Professor of Management at Augusta State University, Augusta, Georgia. He teaches courses
in Strategic Management and Entrepreneurship. His articles have appeared in a number of journals such as the Journal of Business
Ethics, Journal of Applied Case Research, and Health Care Management Review, as well as many proceedings. 相似文献
5.
This paper describes a presentation on ethics for accounting and business students. In 2001 and 2002, major corporate failures
such as Enron and Worldcom, combined with questionable accounting practices, made ethics a paramount concern to persons working
in business and accounting. While financial statement analysis and regulatory requirements are important technical topics,
the issue of ethics provides faculty a unique and very appropriate setting to discuss deeper truths about doing business and
living life well. This paper briefly describes the development and assessment of one approach to presenting ethics built around
a computerized slide show (PowerPoint). The goal of the presentation is to increase students’ understanding of the essential
role of ethics to accounting and business. Following the presentation, students indicated a heightened recognition of the
importance of ethics. Educators should do all that they can to encourage students to do the “right” thing, even in difficult
circumstances. This encouragement may serve them well in school and later in their careers. 相似文献
6.
Elaine M. Doyle Jane Frecknall Hughes Keith W. Glaister 《Journal of Business Ethics》2009,86(2):177-198
Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants
as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics
7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age
of numerous accounting and corporate scandals, such as the Enron débacle (Sikka and Hampton, Accounting Forum
29(3), 325–343, 2005). High-profile scandals serve to highlight the problems caused by differences in ethical judgement among
accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless,
the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics
52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics
17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute
to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions
of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. 相似文献
7.
Nabil A. Ibrahim Donald P. Howard John P. Angelidis 《Journal of Business Ethics》2008,78(1-2):165-174
The purpose of this paper is to determine whether there is a relationship between a person’s degree of religiousness and corporate
social responsibility orientation. A total of 411 managers and 506 students from seven universities were surveyed. The statistical
analysis showed that religiousness does influence students’ orientation toward the economic, ethical, and philanthropic responsibilities
of business. It does not, however, have a significant impact upon the managers’ attitudes. When the “low religiousness” students
and managers were compared, differences were found with respect to the economic, ethical, and philanthropic components of
corporate social responsibility. Similar results were obtained when the “high religiousness” students and managers were compared.
The implications of these findings are discussed.
Nabil Ibrahim is the Grover Maxwell Professor of Business Administration at Augusta State University, Augusta, Georgia. He
teaches courses in Strategic Management and Applied Statistics. Dr. Ibrahim’s articles have appeared in the Journal of Business Ethics, Health Care Management Review, the Journal of Applied Business Research, as well as many other journals and proceedings.
Donald P. Howard is an Associate Professor of Management at Augusta State University, Augusta, Georgia. He teaches courses
in Strategic Management and Entrepreneurship. His articles have appeared in a number of journals such as the Journal of Business Ethics, Journal of Applied Case Research, and Health Care Management Review, as well as many proceedings.
John Angelidis is Professor and Chair, Department of Management, St. John’s University, New York, NY. He teaches courses in
Strategic Management and International Business. Dr. Angelidis has published articles in the Journal of Business Ethics, Review of Business, Journal of Commerce and Management, as well as many other journals and proceedings. 相似文献
8.
In this paper, we explore whether the ethical positions of students are firmly entrenched when they enter college, or do they change due to maturity, experience to ethical discussions in coursework, work experience, or a combination of factors. This study compared the ethical attitudes of freshmen and junior accounting majors, and graduate MBA students when confronted with two ethical dilemmas. Undergraduates were found to be more justice oriented than their MBA counterparts, who were more utilitarian in their ethical approach. While males tended to be more utilitarian, they were also more tentative and neutral in their responses. Females expressed more definite ethical positions than males when assessing specific ethical behaviors. Prior exposure to ethics via coursework or employment did not significantly affect ethical attitudes.Susan C. Borkowski is Assistant Professor at La Salle University. Her research interests are domestic and international transfer pricing, and the integration of ethics into business curriculum. She has published articles in theJournal of Management Accounting Research, Woman CPA, andAdvances in International Accounting (forthcoming).Yusuf J. Ugras is Assistant Professor at La Salle University, where he teaches M.B.A. and undergraduate managerial/cost accounting courses. His research interests include cost allocation, performance evaluation, and ethics in business. 相似文献
9.
Auditors’ virtue comprises those qualities of character that manifest the ideals of the audit community (c.f., Maclntyre,
1984, After Virtue. (University of Notre Dame Press, Notre Dame)), and are instrumental in ensuring that auditors’ professional judgment is
exercised according to a high moral standard (Thorne, 1998, Research on Accounting Ethics. (JAI Press, Greenwich, CT)). Nevertheless, the lack of valid and reliable quantitative measures of auditors’ virtue impedes
research that furthers our understanding of how best to promote virtue in the audit community. To address this gap, we develop
two measures of auditors’ virtue. We report the results of the validity and reliability of the scales. In addition, we use
the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization
of virtues developed by Pincoffs (1986, Quandaries and Virtues. University Press of Kansas, Lawrence, KS) and Libby and Thorne (2004, Business Ethics Quarterly). In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors’ virtue
is promoted throughout the audit community.
Theresa Libby, Ph.D. (University of Waterloo) is an Associate Professor of Accounting at Wilfrid Laurier University. She has
published mainly in the areas of accounting ethics, managers' use of accounting information for decision-making, procedural
justice and innovation in management accounting systems.
Linda Thorne, Ph.D. (McGill University) is an Associate Professor of Accounting at York University. She has various publications
that consider factors that influence auditors and others’ ethical decision process. 相似文献
10.
The authors argue that corporate philanthropy is far too important as a social instrument for good to depend on ethical egoism for its support. They claim that rule utilitarianism provides a more compelling, though not exclusive, moral foundation. The authors cite empirical and legal evidence as additional support for their claim.Bill Shaw is the Woodson Centennial Professor in Business Administration at The University of Texas at Austin. He teaches courses in business ethics and in legal environment of business. Professor Shaw's articles have appeared in law and ethics journals, and he is co-author, with Art Wolfe, ofStructure of the Legal Environment (1991).Frederick R. Post is Assistant Professor of Business Law and Management at the College of Business Administration, University of Toledo, Toledo, Ohio. Professor Post teaches business law and labor policy courses. His research interests include business ethics and labor management relations. His publications have appeared inThe Journal of Business Ethics, The Mid-American Journal of Business andThe Journal of Legal Studies Education. 相似文献
11.
This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting practice are then discussed.Jeffrey R. Cohen, PhD is an Associate Professor at the Carroll School of management at Boston College. His research focuses primarily on behavioral ethics issues as well as investigating governance from a behavioral perspective.Nonna Martinov Bennie is a Senior Lecturer at Sydney University. Her research focuses on ethical issues in auditing as well as issues surrounding materiality judgments. 相似文献
12.
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
13.
Kun Young Chung John W. Eichenseher Teruso Taniguchi 《Journal of Business Ethics》2008,79(1-2):121-132
This paper reports the results of a survey of 842 undergraduate business students in four nations – the United States of America
(the USA), the Peoples’ Republic of China (the PRC), Japan, and the Republic of Korea (the ROK). This survey asked students
to respond to four scenarios with potentially unethical business behavior and a string of questions related to the importance
of ethics in business strategy and in personal behaviors. Based on arguments related to differences in recent historical experiences,
the authors suggest that student responses may be as different within the East Asian (Confucian) environment as they are between
this environment as a whole and the USA. Survey results indicate a greater perception of ethical problems and more importance
placed on ethics per se in business practices, as well as less of an emphasis on social harmony (a key distinguishing characteristic of Confucian
values identified in prior research) on the part of USA students. At the same time, substantial national differences in response
are also witnessed within the set of East Asian students. A priori expectations as to the manner in which these East Asian responses should vary based on differences in recent historical experiences
are partially, but not fully, supported. The authors argue that the key value of the reported research rests on a demonstration
that national differences within a common cultural (e.g., East Asian or Confucian) area can be as great as differences across cultural (East vs. West) areas and that practitioners
of global business must fine-tune their expectations as to acceptable business and personal actions to accommodate specific
national historical experiences to be effective.
Professors Chung and Eichenseher are professor of accounting at their respective universities. Professor Taniguchi's primary
field of study is economics. 相似文献
14.
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
15.
The purpose of the present study is to examine the attitudes of Portuguese chartered accountants with respect to questions
of ethical nature that can arise in their professional activity. Respondents were asked to respond to the Ethics Position
Questionnaire developed by Forsyth (Journal of Personality and Social Psychology
39(1), 175–184, 1980), in order to determine their idealism and relativism levels. Subsequently, they answered questions about five scenarios
related to accounting practices, with the objective of measuring their ethical judgments. Based on the idealism and relativism
levels of our respondents, they were classified into one of four groups, representing different ethical ideologies (absolutism,
exceptionism, subjectivism, and situationism). The results indicated that age was the major determinant of relativism. Contrary
to previous research, older respondents revealed themselves significantly more relativistic than younger ones. Gender seems
to be the most important determinant of ethical judgments; against expectations, men evidenced significantly stricter judgments
than women in two of the five scenarios. Findings also indicated that respondents’ ethical judgments did not differ significantly
based on their ethical ideology, supporting the idea that ethical ideology is not an important determinant of ethical judgments. 相似文献
16.
Shane Premeaux 《Journal of Business Ethics》2009,85(1):13-25
The current linkages between ethical theory and management behavior are investigated in the wake of the much-publicized convictions
of Enron executives. The vignettes used in this investigation represent ethical dilemmas in the areas of coercion and control,
conflict of interest, physical environment, and personal integrity. Since 2003, and after the successful prosecution of Enron
executives, the link between ethical philosophy and management behavior has shifted somewhat dramatically. There has been
a significant change in the rational basis for managerial decision making. In 2003, even after the Enron scandal was publicized,
practitioners still relied heavily on both act and rule utilitarian ethical philosophies when making business decisions. Currently,
the majority of respondents are likely to select ethically appropriate actions based on either rule utilitarian or rights
rationales. It appears that ethical behavior is now more in line with ethical rhetoric, which may positively impact the ethical
climate of business decision making. Apparently, business scandals of the past did not really impact actual ethical behavior
much, but the high-profile prosecutions, convictions, and jail sentences may have impressed on managers that now is the time
to incorporate ethics into business decisions. 相似文献
17.
Of recent time, there has been a proliferation of concerns with ethical leadership within corporate business not least because of the numerous scandals at Enron, Worldcom, Parmalat, and two major Irish banks – Allied Irish Bank (AIB) and National Irish Bank (NIB). These have not only threatened the position of many senior corporate managers but also the financial survival of some of the companies over which they preside. Some authors have attributed these scandals to the pre-eminence of a focus on increasing shareholder value in Western business schools and/or to their failure to inculcate ethical standards. In this paper, we challenge these accounts and the aetiological view of knowledge from which they derive but are grateful for the consensus that they convey regarding the importance of business ethics. The paper focuses on different approaches to ethical leadership concluding with a view that some hybrid of MacIntyre’s virtue ethics and Levinas’s ethics of responsibility may serve as an inspiration for both educators and practitioners.
Dr. David Knights is a Professor of Organisational Analysis in the School of Economic and Management Studies at Keele University. He previously held chairs in Manchester, Nottingham and Exeter Universities. He is a founding and continuing editor of the journal Gender, Work and Organisation and his most recent books include: Management Lives, Sage, 1999 (with H. Willmott) and Organization and Innovation, McGraw-Hill, 2003 (with D. McCabe).
Majella O’Leary is a Lecturer in Management at the University of Exeter. Her research interests include corporate scandals, ethical leadership, disaster sensemaking, and organizational storytelling. Majella’s most recent publications have appeared in Human Relations and European Journal of Business Ethics. 相似文献
18.
Ethical Commitment,Financial Performance,and Valuation: An Empirical Investigation of Korean Companies 总被引:1,自引:0,他引:1
A variety of stakeholders including investors, corporate managers, customers, suppliers, employees, researchers, and government
policy makers have long been interested in the relationship between the financial performance of a corporation and its commitment
to business ethics. As a subject of research, the relations between business ethics and corporate valuation has yet to be
thoroughly quantified and investigated. This article is an effort to amend this inadequacy by demonstrating a statistically
significant association between ethical commitment and corporate valuation measures. Consistent with anecdotal evidence, we
have found a significant association between the ethical commitment of Korean companies and their valuation on the Korean
stock market. However, the result reveals that the association between ethical commitment and financial performance is not
significantly supported.
Tae Hee Choi received Ph.D. from the Ohio State University, Ohio, USA. Presently working as Assistant Professor in accounting
at the KDI School of Public Policy and Management. Research interests are business ethics, capital market, financial accounting,
managerial accounting, and valuation.
Jinchul Jung received Ph.D. from Kent State University, Ohio, USA. Presently working as Assistant Professor of Business Administration
Department in the College of Business at Chosun University. Research interests are business ethics, family-supportive program,
and organizational commitment. 相似文献
19.
Nhung T. Nguyen M. Tom Basuray William P. Smith Donald Kopka Donald McCulloh 《Journal of Business Ethics》2008,77(4):417-430
In this study, we examined moral issues and gender differences in ethical judgment using Reidenbach and Robin’s [Journal of Business Ethics
9 (1990) 639) multidimensional ethics scale (MES). A total of 340 undergraduate students were asked to provide ethical judgment
by rating three moral issues in the MES labeled: ‚sales’, ‚auto’, and ‚retail’ using three ethics theories: moral equity,
relativism, and contractualism. We found that female students’ ratings of ethical judgment were consistently higher than that
of male students across two out of three moral issues examined (i.e., sales and retails) and ethics theories; providing support
for Eagly’s [1987, Sex Differences in Social Behavior: A Social-role Interpretation. (Lawrence Erlbaum Associates, Inc, Hillsdale, NJ, England)] social role theory. After controlling for moral issues, women’s
higher ratings of ethical judgment over men’s became statistically non-significant. Theoretical and practical implications
based on the study’s findings are provided.
Nhung T. Nguyen, assistant professor of human resource management at Towson University, received her Ph.D. in management from
Virginia Commonwealth University in 2001. Her research focuses on the use of situational judgement and personality tests in
personnel selection, ethics in management education, and the application of meta-analysis and structural equations modeling
in organizational research. Her research has appeared in the Journal of Applied Psychology, the International Journal of Selection and Assessment, Applied H.R.M. Research, and Journal of Applied Social Psychology among others.
M. Tom Basuray, Professor of Management at Towson University, received his Ph.D. in Business Administration in 1974 from University
of Oklahoma. His research interests are in areas of organizational effectiveness, leadership and development. His articles
have appeared in Journal of Organizational Change Management, Education & Psychological Measurement, International Journal of Management, Leadership
and Organizational Development Journal, and Journal of Experiential Learning and Simulation. He has consulted with U.S. Environmental Protection Agency, Public Broadcasting Corporation, and various state and municipal
government agencies both in Maryland and North Dakota.
William P.Smith, Associate Professor of Management in the College of Business and Economics at Towson University, received
his Ph.D. in Business Administration from Arizona State University in 1982. His research interests include business ethics,
privacy in the workplace and the role of social activism in corporate governance.
Donald Kopka, an Assistant Professor at Towson University, received his Ph.D., in International Business from George Washington
University in 1995. He teaches Business Strategy, Management Principles, and Entrepreneurship and Small Business, and was
Director of the Cornerstone-Professional Experience Program in the College of Business and Economics from 1999–2003. In 2004
he was a Fulbright Scholar in Vietnam where he taught entrepreneurship and business strategy, worked on curriculum development,
and conducted ongoing research on supporting industries. Information on his Fulbright experience can be found at his website
. His research interests include entrepreneurship, business development, and teaching pedagogy. He formerly ran a property
management business, was a program manager at the U.S. Small Business Administration, and served as a Peace Corps Volunteer
in the Philippines.
Donald N. McCulloh, Lecturer in Management at Towson University, received his M.S. degree in Financial Management from The
George Washington Unversity in 1968. He teaches Management Principles and has also taught Leadership. He served as Vice President
for Administration and Finance at Towson University until his retirement in 1997, since then he has been a full-time member
of the Management faculty. He has also served in the United States Air Force, and worked in several manufacturing industries
and the automotive industry. He was Executive Director of a non-profit community development corporation. 相似文献
20.
When a member of an organization has to make a decision or act in a way that may benefit some stakeholders at the expense of others, ethical dilemmas may arise. This paper examines ethical sensitivity regarding the duties to clients and owners (principals), employees (agents), and responsibilities to society (third parties). Within this framework, ethical perceptions of male and female managers are compared between the U.S. and Turkey – two countries that differ on power distance as well as the individualism/collectivism dimensions. Our results show that ethical sensitivity varies depending upon whether the interests of principals, agents, or third parties are affected by a given ethical dilemma. We also find that, contingent upon the principal-agent–society relationships, the nationality and gender of the decision-maker influences ethical sensitivity.
Can Simga-Mugan is a Professor of Accountancy at Department
of Business Administration of Middle East Technical University,
Ankara, Turkey. She received her Ph.D. in
accountancy from University of Illinois-Urbana-Champaign.
Her current research interests are ethics, international financial
reporting issues, manipulation in the stock market and effect of
news on the stock market.
Bonita A. Daly, Ph.D., is an Assistant Professor of Accounting
in the School of Business, University of Southern Maine in
Portland, Maine. She teaches auditing and financial
accounting to both undergraduate and graduate students. Dr.
Daly also teaches business ethics in continuing education
programs for practicing accountants. Her research on the
accounting profession has appeared in Critical Prespectives
on Accounting, Accounting, Organizations, and
Society, and the St. Johns Law Review, among others.
Dilek Onkal is a Professor of Decision Sciences and is currently
the Acting Dean of the Faculty of Business Administration at
Bilkent University, Turkey. She received a Ph.D. in
Decision Sciences from the University of Minnesota, and is
doing research on ethics judgements, risk perception, risk
communication, and judgmental forecasting.
Lerzan Kavut is an Associate Professor at Faculty of Business
Administration of Istanbul University. She has received her
B.A. and Ph.D. from Istanbul University. Her current
research interest is in the area of behavioral auditing. 相似文献