The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments

This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis results indicate that: (1) Ethical judgments in situations of high moral intensity are affected by personal values and by environmental variables, such as the professional code of conduct (direct and indirect effects) and previous ethics instruction (direct effect only). (2) Corporate ethical culture, and a relatively strong firm rules-orientation, affect auditors' idealism but not relativism, and therefore indirectly affect ethical judgments. Jones' (1991) moral intensity argument is supported: differences in the characteristics of specific judgment tasks apparently result in different decision processes.     

Articulation-based accruals

We build an articulating financial statements model in which the beginning and ending balance sheet amounts are explicitly linked to accruals. We distinguish accruals based on the source financial statement of the accruals, either the cash flow statement, balance sheet, or statement of owners’ equity. We then examine how the accrual-generating source affects the relations between accruals and future earnings and stock returns. While prior studies document a negative association between accruals and future earnings and returns, we find accruals relating to the current operating section of the balance sheet are positively associated with future earnings. Further, accruals originating from net financial asset via the statement of owners’ equity are positively associated with future returns. We also show that equity investment and discontinued asset accruals differ from operating asset accruals in their association with future earnings.     

The primacy of human capital and social capital in influencing landholders’ participation in programmes designed to improve environmental outcomes*

Increasing landholder participation in environmental programmes is often essential for achieving desired levels of restoration and protection, as well as the economic goals of efficiency and equity. Previous literature has identified sociodemographic property and attitudinal variables that influence participation. Using qualitative research, we identify variables relating to human capital (business orientation and information seeking behaviour) and social capital (trust in those delivering programmes and connectedness with other landholders) that have been seldom or never identified as influencing participation. New scales are developed and existing scales refined for measuring these constructs, and their influence on past and future participation is examined together with a range of other constructs. The effect of these variables is examined using a survey of Australian landholders, and the results demonstrate the primacy of variables relating to human and social capital in influencing past and future participation.     

Gender Role Portrayals in Japanese Advertising: A Magazine Content Analysis

Abstract

The authors report a content analysis that assessed gender role portrayals in advertisements from highest circulation Japanese magazines. They found that, although some indigenous gender stereotyping was evident, several traits previously associated with Japanese women (devoted, obliging, rattle-brained, superstitious, thorough) were associated with men. Also, men were not linked with certain stereotypical male traits (autocratic, blustery, forgiving, generous, severe). Other findings included women being shown in a positive way as often as men. In terms of common international stereotypes, women were not associated with low priced products or portrayed as being more deferential than men. However, women still were portrayed as more concerned with appearance and as younger than men, were not depicted as product authorities, and were shown more often in sexist than in nonsexist depictions.     

Tourist gay(ze) or transnational sex: Australian gay men's holiday desires

The paper draws on 21 qualitative interviews with Australian gay men from the cities of Melbourne and Sydney. The paper explores the motivations for the gay men to undertake their holidays, in particular the pursuit and/or experience of sex and the intersecting of travel, sex and social class in reinforcing binaries of exclusion/inclusion within gay male travel. It is suggested within the paper that sexual identity is a key motivator for some gay men in taking holidays. However, social class and socio‐economic income are found to be crucial in facilitating or denying the inclusion/exclusion of gay men from the tourist experience. In turn, the paper finds that homogeneous images of gay men as rich and highly mobile are problematic and false, and exclude many low‐income gay men who are unable to travel overseas.     

One-sided patience with one-sided communication does not justify stackelberg equilibrium

The theory of games (with complete information) in which a single patient longrun player faces a succession of short-run opponents cannot plausibly be used to justify the Stackelberg solution concept, because if that player can select which subgame-perfect equilibrium is to be played then she can presumably also change her selection. Consequently, while she can choose among one-shot Nash outcomes, she cannot achieve the Stackelberg outcome.     

Recent Developments in the German Apprenticeship System

After passing through a period of relative crisis in the first half of the 1980s, by the end of the decade the 'dual system' appeared once again capable of providing Germany with the highly skilled work force it needed to meet the challenges of the twenty-first century. This paper reviews the changing nature of apprenticeships and apprentices that has taken place over the last decade and the responses of government, the training authorities and employers to the sharp decline in the number of young people entering the labour market in recent years. Particular attention is given to the process of reforming and updating training regulations — a major concern of the parties involved in training over the last two decades. Finally, the paper suggests that unification of the two Germanies makes the future of the youth labour market and the labour market for skilled workers very unclear.