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Abstract
Background
Fraud- or theft-related crimes account for the highest number of crimes in the mental health industry in the US. 相似文献2.
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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17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002).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
4.
Diana R. Dunn 《Leisure Sciences: An Interdisciplinary Journal》2013,35(1):25-57
Despite the fact that the population of the United States ha shifted from largely rural to largely urban in this century, the commitment to research in recreation, inadequate as it is, has remained in the hinterlands. There is no critical mass of recreation researchers focusing on urban recreation as there now is focused on outdoor recreation. Urban recreation studies have been noncumulative in nature due to the wide range their sponsors, staff, substantive topics, lack of generalizability, and inevitable tensions between practitioners and researchers. Ironically, urban recreational research, and support of it, has diminished in this country at the same time that there has been an increasing concern for such information and knowledge. The future looks bleak insofar as the development of a strong, major, national urban recreation research program is concerned. 相似文献
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《非赢利和公共部门市场学杂志》2013,25(4):59-76
ABSTRACT The purpose of this article is to examine the market paradigm's impact on private practicing social workers, psychologists and psychiatrists who are reimbursed for services by managed behavioral health care organizations (MBHCOs). Five hundred eighty-two private practitioners from across the nation responded to a mailed survey in which they were asked a series of questions concerning changes in their business practices subsequent to joining MBHCO provider panels. Results indicate that despite the concerns about MBHC, these practitioners have sustained their practices. The market paradigm's use in explaining MBHC's impact on the private practitioners was found to have limited utility. 相似文献
6.
Bill Cooke Flavio Macau Thomaz Wood Jr. 《International Journal of Human Resource Management》2013,24(1):110-129
This article is an empirical study of Brazilian management gurus, that is, Portuguese-speaking gurus who practise almost wholly in Brazil. It is based on secondary, and primary elite interview data, and finds that Brazilian gurus are reflexive, national-culturally congruent, soft-HRM practitioners, a collective institution working with companies on the implementation of soft-HRM initiatives. Identifying Brazilian gurus in this way is our first contribution. Our second contribution is to provide an empirical account of the very existence and work of these particular national gurus, distinguished from international gurus (like Tom Peters), and not otherwise mentioned in the literature on gurus or soft-HRM. Our third contribution is to present gurus' own understandings of their practice in this soft-HRM role. This they relate to the Brazilian cultural context, and distinguish from that of business schools and motivational speakers. They also identify personally unique characteristics. Our final contribution, taking these three together, is to explore their implications for understandings of HRM, in Brazil and internationally, particularly in relation to the role management gurus. 相似文献
7.
This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This
research instrument is a version of the Defining Issues Test (DIT) originally developed by Rest [1979a, Development in Judging Moral Issues (University of Minnesota Press, Minneapolis, MN); 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN)], but adapted to focus specifically on the environment encountered by tax
practitioners. The paper explores reasons for developing a context- (and profession-) specific test, and details the manner
in which this was undertaken. The study on which it is based aims to compare the reasoning of tax practitioners in the tax-specific
context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists
in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning
in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific
domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. 相似文献
8.
对旅行社从业人员的数量和结构进行相关研究,不仅有利于旅游业人力资源供给、开发和人才市场培育,而且对于中国世界旅游强国目标的实现具有重要意义。根据《旅行社条例》,中国旅行社可按业务范围划分为国际旅行社和国内旅行社。经过对问卷调查数据的F检验和两独立样本的检验,研究结果表明,国际旅行社和国内旅行社的员工总数、总经理人数、部门经理人数、出境旅游领队人数等的均值存在显著差异,国际旅行社和国内旅行社专职导游人数、兼职导游人数的均值无显著差异。 相似文献
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The present paper investigates financial practitioners’ use and perception of audited financial statements. In-depth interviews, which we conducted with Canadian institutional investors, financial analysts and bankers, indicate: (1) a firm tendency to favour the quality of management over the content of financial statements in investment decisions and recommendation processes; and (2) a fundamental scepticism regarding the work of auditors. However, representations of auditor trustworthiness abound in formal texts surrounding the financial analysis domain—as if audited financial statements and the trust they convey towards numbers are indispensable to the work of financial analysts. Based on the work of Roland Barthes, we argue that financial practitioners’ trust in auditors constitutes a mythical representation whose main function is to maintain order and reproduce status quo within the financial system. 相似文献
10.
Ethical sensitivity triggers the entire ethical decision-making process (i.e., recognition of ethical content in work situations). In this article, five factors are examined that affect tax practitioners' professional ethical sensitivity. The five factors that were examined include role conflict, role ambiguity, job satisfaction, professional commitment, and ethical orientation. Ethical content in work situations is examined in relation to professional ethics as enumerated by the American Institute of Certified Public Accountant's (AICPA) Statements on Responsibilities in Tax Practice (SRTP). Utilizing Hunt and Vitell's (1986, 1993) General Theory of Ethics, a model of ethical sensitivity was constructed and empirically tested. Role conflict negatively and job satisfaction positively influenced tax practitioners' ethical sensitivity. Also, the covariates of the tax practitioner's professional risk level and type of employer were found to be significant. The significant factors are job specific. The tax firm may have the best opportunity to positively change a tax practitioner's ethical recognition abilities. Professional accounting organizations may need to evaluate if resources should be used to formulate, maintain, and publicize codes of conduct because of the lack of significance of professional commitment. 相似文献