排序方式: 共有24条查询结果,搜索用时 15 毫秒
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Sergey V. Pakhtusov Darlene Bay 《Journal of International Financial Management & Accounting》2006,17(2):140-159
As Russia goes through the process of converting from a command to a market economy, many old business processes and standards had to be terminated and new methods implemented. Leasing is an example of a technique long in use in more developed economies that has been transplanted to Russia, with changes made to reflect the particular circumstances there. This paper examines the current state of leasing in Russia by concentrating on the experiences of one leasing company: Volgopromleasing. Interest rates and inflation rates that fluctuate widely and are sometimes extremely high, as well as a legislative environment that may be expected to change are some of the challenges faced by the firm. However, compensating opportunities exist: many Russian firms desperately need to update their equipment, the government is strongly interested in promoting rapid economic growth, and the legislation currently in effect favors leasing over other methods of acquiring fixed assets. Although leasing has the potential to assist Russian firms in modernizing and growing, and, therefore, to help the Russian economy in its effort to rapidly move to a new market economy, this can only occur in conjunction with other economic initiatives that also provide for growth and stabilization. 相似文献
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Abstract There is a growing recognition among researchers and practitioners that the workplace is not the strictly cognitively-managed environment it was once assumed to be. Emotions play a large role in organizational life, and emotional intelligence (the ability to recognize, use and manage emotions) has become a skill that may allow accountants to perform better in a variety of areas such as leadership, client relations, and perhaps even decision-making. In addition, it is a skill that employers seem to value and that may be important to personal development as well. Thus, accounting education must attempt to inculcate emotional intelligence in its graduates in addition to technical knowledge. This paper investigates the level of emotional intelligence of accounting students using the MSCEIT, an instrument that measures ability rather than acquired competencies. The results show that the level of emotional intelligence of the students in the sample could be a concern. There is no evidence that one term of traditional accounting education can be expected to provide an opportunity for improvement. Thus, attempts to increase the emotional intelligence of the students may require targeted educational interventions. 相似文献
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This article examines popular representations of accountants’ ethics by studying their depiction in cinema. As a medium that
both reflects and shapes public opinion, films provide a useful resource for exploring the portrayal of the profession’s ethics.
We employ a values theoretical framework to analyze 110 movie accountants on their basic ethical character, ethical behavior,
and values. We use factor analysis to reduce 22 personal characteristics to five factors encompassing two terminal and three
instrumental value sets, which we relate to ethical behavior. Findings indicate that in popular cinema, the ethical behavior
of accountants is positively associated with intrinsic terminal values, but negatively related to competency (instrumental)
values. 相似文献
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Darlene F. Russ‐Eft Philip D. Dickison Roger Levine 《International Journal of Training and Development》2005,9(4):256-270
This represents one of a series of studies of the Longitudinal Emergency Medical Technician Attributes and Demographics Study (LEADS) being undertaken by the National Registry of Emergency Medical Technicians and the National Highway Traffic Safety Administration (NHTSA). This secondary analysis of the LEADS database, which provides a representative sampling of EMTs throughout the United States, examines the effects of instructor quality on the level of preparedness of emergency medical technicians (EMTs). Results showed significant differences, based on instructor quality, in the ratings on ten dimensions of EMT preparedness for both EMT Basics and EMT Paramedics. Implications for HRD practitioners, adult educators and researchers are discussed. 相似文献
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Today's headlines suggest that economic criteria alone is the basis for business decision-making. This paper argues that while profitability is a legitimate end of business, it must be moderated by ethical considerations. But can business be both successfuland ethical? Practical examples highlight individuals who chose profitability over ethical responsibility and those who chose and continue to choose both. The authors propose that there is an ethical person profile. Corporate managers can resolve the profits vs ethics dilemma by modeling ethical behavior. 相似文献
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Largely due to the difficulty of observing behavior, empirical business ethics research relies heavily on the scenario methodology. While not disputing the usefulness of the technique, this paper highlights the importance of a careful assessment of the fit between the context of the situation described in the scenario and the knowledge and experience of the respondents. Based on a study of online auctions, we provide evidence that even respondents who have direct knowledge of the situation portrayed in the scenario may develop significantly different assessments of the level of unethical behavior. Further, those assessments may be conditioned in different ways by the same moderating variables. We conclude that care should be exercised when recruiting respondents to choose only those who can be expected to understand the scenario in its true context and that separate analyses should be conducted for groups of respondents who have different perspectives within that context. 相似文献
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Ohjin Kwon Darlene Walsh Hakkyun Kim 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de lu0027Administration》2019,36(3):295-305
Across four experiments, and focusing on consumer behaviour in a high uncertainty market (i.e., a used car market), this research shows that prior to a purchase, buyers are less motivated to search for information when they purchase a product from a friend (compared to someone they do not know). We also show that buyers are more willing to search for information after a transaction when sellers are their friends, a reversal in search behaviour due to the greater social risk that buyers bear when dealing with a friend. Finally, this research shows that both the transaction outcome (i.e., positive versus negative) and the buyer–seller relationship determine the degree to which people are satisfied or dissatisfied with a seller. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
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Internet fraud is an issue that increasingly concerns regulators, consumers, firms, and business ethics researchers. In this
article, we examine one common form of internet fraud, the practice of shill bidding (when a seller in an auction enters a
bid on his or her own item). The significant incidence of shill bidding on eBay (in spite of the fact that it is illegal just
as it is in live auctions) exemplifies the current ineffectiveness of regulatory means as well as the lack of effective societal
mechanisms to prevent online fraud. Further, the proliferation of shill bidding along with other types of internet fraud may
have broader implications. If unethical behavior such as shill bidding becomes too widespread on the internet, regulators
and other societal forces may deem it necessary to institute controls that will impact the entire online marketplace as well
as the future development and regulation of business activities on the internet. Our results indicate that shill bidding is
perpetrated on eBay significantly more often than 0.1% rate of fraud estimated by the firm. This suggests that regulators,
users, and others stakeholders may become concerned enough to act. The impact of those responses on the internet of the future
may affect a broad array of users beyond the unethical sellers on eBay.
Alex Nikitkov is an Assistant Professor of Accounting at Brock University in St. Catharines, Ontario, Canada
Darlene Bay is an Assistant Professor of Accounting at Brock University in St. Catharines, Ontario, Canada 相似文献
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