Gender differences in accounting education: an undergraduate exploration

There is increasing evidence that females are outperforming males in secondary education across a range of subjects. The data in higher education, however, is not so clear-cut. Several studies have been undertaken examining the impact of gender on undergraduate accounting performance, ranging from early year performance to that of later years, with conflicting results. Some of the literature suggests that gender differences are dependent on the type of assessment utilized, reporting that females tend to perform better than males in coursework assessments with the position being reversed for examinations. This paper examines gender differences across several performance measures both prior to and post entry into an Accounting and Finance degree. Data was collected from the population of honours graduates of 1998, 1999 and 2000 (n?=?132) on a thick sandwich Accounting and Finance degree at the Robert Gordon University in Scotland. All the data was extracted from student files to develop a multitude of independent performance related variables, categorized into: point of university entry data, early university performance data and final honours year performance data (examined on an individual module basis and also a global coursework and examination performance basis). Statistical differences were examined using a two independent sample technique, whereby the population was categorized by gender into male and female, with either a t-test or Mann–Whitney test being utilized dependent on the distribution of the independent variable. Only two gender differences were found: females outperformed their male counterparts in the first year accounting module and also in the auditing module, which was undertaken via distance learning during the third year of the programme. No gender differences were found in any of the final year modules, and this was also evident in the coursework and examination performance analysis. Single sex focus groups were set up to explore why gender differences were apparent in the auditing module.     

Pharmaceutical Product Development and Liability With Chantix®: A Teaching Case

In 2006, Pfizer introduced Chantix® to the American medical marketplace. Touted as an effective tool for smoking cessation, the drug experienced first‐year sales of just under $900 million. With smokers costing employers thousands of dollars more each year than nonsmokers, and with public pressure to give up cigarettes, many embraced Chantix® as a miracle drug. What many did not understand was that the drug was rushed to market before extensive testing and clinical trials could be conducted to prove its safety for a wide variety of users, especially those with psychiatric conditions. This case tells the story of Chantix®: how it works, how it came to market, and the more than 2,700 lawsuits that were filed as a result of injuries claimed to be caused by the drug. Students are given the opportunity to consider the ramifications of risk management decisions made throughout the development and marketing of the drug, as well as how litigation involving the medication might have been handled.     

A Note on Banking Reform and Poverty: Revisiting the Indian Social Banking Experiment

Recent empirical work demonstrates that state‐led bank expansion in rural India has contributed to a reduction in the number of poor people. In this note it is shown that the social banking policies have not simultaneously decreased the rural poverty gap. This suggests a potential trade‐off for policy makers, hinted at by earlier theoretical modeling: while opening new bank branches in “unbanked locations” might lift some people out of poverty, it may increase the depth of poverty of others. The result also illustrates the value added of combining complementary poverty measures to achieve a more complete picture of the impact of policies on livelihoods.     

Deconstructing organisational politics: a causal layered approach

This study raises some theoretical issues about research methodologies and questions at what level research methods normalise power relations or make unproblematic various respondent accounts of the real.The paper is directed toward the epistemic level of transformation - towards the way we come to know the world. It describes an academic research project designed to elucidate the manner in which a group of executive understand the real, and had as its ultimate goal, the purpose of tracking social change. At one level, that purpose may have been achieved. At a deeper level, however, it illustrates the inadequacy of accepted research methodologies in attempts to identify a single reality or to create alternative futures. It points to the value of causal layered analysis in overcoming some of the problems of methodology.     

Children's Age,Intelligence and Sex as Variables Mediating Reactions to TV Commercials: Repetition and Content Complexity Implications for Advertisers

To learn if differences in age, intelligence, and sex account for differences in children's recall of TV commercials and in the degree of insistence with which they request that the advertised product be purchased, 54 gifted, 71 normal and 53 educable mentally retarded children of both sexes (7–13 years) were questioned after viewing commercials for breakfast cereals. Analyses of variance reveal that both age and intelligence were significantly related to recall while only intelligence was significantly related to degree of insistence. Sex differences were not significant for either recall or degree of insistence nor were any of the possible 2 way and 3 way interaction terms. The nature of the joint covariance between the outcomes (recall and degree of insistence) and the children's characteristics (age, sex, and intelligence) was explored via canonical analysis, and implications for advertisers in terms of repetition and message complexity are discussed.     

Product Procurement: A Comparison of Taiwanese and US Retail Companies

The buying function of Taiwanese and US retailers differs in several areas. The consingment method of selling is very prevalent in Taiwan but rarely used in the US. Taiwanense retail buyers were found to have less buying and retail experience than their US counterparts. However, neither buying nor retail experience were found to be significantly retaled to taiwanese buyers' attitudes about product procurement. Significant differences were identified between Taiwanese and US retail buyers' attitudes about country of origin and perceived value of imported merchandise. Taiwanese buyers were found to be more likely to rely on country of origin as an information cue than their US counterparts. On the other hand, as compared to Taiwanese buyers, US buyers were found more likely to percieve foreign apparel as having value than domestically manufactured products.     

Ethical Cultures in Large Business Organizations in Brazil, Russia, India, and China

This study focuses on comparison of perceptions of ethical business cultures in large business organizations from four largest emerging economies, commonly referred to as the BRICs (Brazil, Russia, India, and China), and from the US. The data were collected from more than 13,000 managers and employees of business organizations in five countries. The study found significant differences among BRIC countries, with respondents from India and Brazil providing more favorable assessments of ethical cultures of their organizations than respondents from China and Russia. Overall, highest mean scores were provided by respondents from India, the US, and Brazil. There were significant similarities in ratings between the US and Brazil.     

Evolution and Implementation: A Study of Values, Business Ethics and Corporate Social Responsibility

There is growing recognition that good ethics can have a positive economic impact on the performance of firms. Many statistics support the premise that ethics, values, integrity and responsibility are required in the modern workplace. For consumer groups and society at large, research has shown that good ethics is good business. This study defines and traces the emergence and evolution within the business literature of the concepts of values, business ethics and corporate social responsibility to illustrate the increased emphasis that has been placed on these issues over time. Two organizations that have successfully dealt with these issues were analyzed to identify the links among values, ethics, and corporate social responsibility as they are incorporated into the culture and management of a firm. This study identified the presence and implementation of values, business ethics, and CSR actions within the two organizations studied.