Journal of Accounting & Organizational Change: Volume 10 Issue 2

The effects of national culture on managers' attitudes toward business ethics: Implications for organizational change

John O. Okpara

The purpose of this study is to examine the relationship between culture and managers attitude towards business ethics in Nigeria. Several studies have recognized that culture…

Has the AICPA changed the accounting profession for better or worse?: The case of educational change

Nicholas Koumbiadis, Ganesh M. Pandit

The purpose of this study is to examine students who have recently graduated from the standard 120 credit accountancy program and compare and contrast their ethical perceptions…

An examination of the ethical discourse of the US public accounting profession from a Foucaultian perspective

C. Richard Baker

The purpose of this paper is to examine the evolution of the ethical discourse of the US public accounting profession over the last century in relation to Foucault's concept of…

An empirical research about whistleblowing behavior in accounting context

Turhan Erkmen, Arzu Özsözgün Çalışkan, Emel Esen

The purpose of this study is to analyze whether whistleblowing is a fact among accounting professionals when there is a serious wrongdoing at the workplace and to investigate the…

Tax evasion and compliance; from the neo classical paradigm to behavioural economics, a review

Titos Ritsatos

Tax evasion and tax compliance have been popular research subjects for several decades. This paper aims to present a comprehensive review of the literature explaining individual…

Fourth Biennial Global Accounting and Organizational Change Conference

Morality, ethical awareness and ethical behavior in business: challenges for twenty-first century organizations

Nicholas Koumbiadis