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Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to answer two research questions: (1) what are the personal ethical values of today's leaders in the US accounting profession and (2) are these personal ethical values congruent with the profession's ethical code?

This study uses a survey approach to determine the personal values of US-certified public accounting leaders. The personal values of the Certified Public Accountants (CPA) leaders were measured using the Rokeach Value Survey instrument.

Findings show that for each highly prioritized personal value, there is one or more parallel with the profession's values, as represented by the US American Institute of CPAs ethics code.

This study was limited by the time period used. Future studies could include other time periods. This study could be used as a starting point for longitudinal studies to determine if personal values of professional accountants change over time.

This paper offers a fresh understanding of the relationship of accountants' personal values to professional values.

This paper provides insights into the person–organization (P–O) fit of US accountants within their profession.

This paper examines the P–O fit of accounting leaders, that is, the congruence of personal values and organizational values. The P–O fit contributes to job performance and job satisfaction.

This paper aims to assess the role of secrecy jurisdictions in providing supply-side stimulants for illicit financial flows from developing countries and how the tax havens structures shape the role of actors. Specifically focussing on decades of trade liberalisation and markets, and of increasingly rapid movement of people, capital and information across regions and around the globe, the paper draws on the political economy theory of globalisation to illuminate the connections between capital flight, money laundering and global offshore financial centres (OFCs).

The paper uses publicly available evidence to shed light on the role played by tax havens in facilitating money laundering, capital flight and corruption. The issues are illustrated with the aid of case studies.

The evidence shows that, in pursuit of organisational and personal interest, the tax havens create enabling structures that support illicit activities of the political and economic elites from developing countries. The paper further argues that the supply-side of corruption severely limits the possibilities of preventing corruption in developing countries.

The paper uses publicly available evidence to illuminate the role played by OFCs in facilitating elite corruption and money laundering practices.

It is impossible to quantify the volume of money laundered, but it has been estimated that money laundering may account for as much as 5% of the world economy.

The paper, therefore, suggests that unless this supply-side of corruption is tackled there is little prospect for an end to aid dependency and the creation of economically stable and democratic states in developing countries.

The paper examines predatory practices of the international financial industry in tax havens and OFCs in facilitating money laundering, corruption and capital flight and the challenges posed for the economic development of developing countries.

This study establishes a baseline for the mortgage industry's beliefs and attitudes about race, culture, and discrimination in mortgage banking and determines if these attitudes vary by race. Through survey research, the data reveals that race matters in the lending arena.

Contemporary literature has paid scholarly attention to financial criminal practice from a variety of competing perspectives. However, this paper seeks to encourage reflections on some questionable practices of the political and economic elite which increase their capital accumulation but harm citizens.

Within a socio‐political framework, this study adopts the theories of the developmental state and globalisation in order to understand the relationship between social agency and society, and focuses on the institutional structures and the role of social actors.

The paper used publicly available documents to construct case studies to provide some evidence of the strategies and tactics used by political elite to facilitate their capital accumulations. Evidence is provided to show that large sums of government revenue have been undermined by the financial criminal practices of the Nigerian political and economic elite (both local and international), which have enriched a few, but impoverished most, Nigerians.

Financial criminal practices have played a major role in causing serious damage to the economic and social landscape of Nigeria, which in turn, has undermined social welfare and also investment in the public services, thereby eroding the quality of life and producing a decline in average life expectancy. As a consequence of recurring corrupt practices by the political and economic elites in Nigeria, there is a need for reform in order to curb the practice which has had and continues to have, a serious effect on Nigeria and its future development.

Broader accounts of the impact of financial criminal practices on development in developing countries are relatively scarce. Previous studies have tended to individualise the problem.

In addition to contributing to the supply side of corruption in Africa, the West has historically played a major role in laundering the proceeds. The Offshore Financial Centres (OFCs) are characterised as jurisdictions that attract a high level of non‐resident financial activity. The purpose of this paper is to examine how senior political figures, their relatives and close associates have used OFCs in moving funds that may be a product of foreign corruption into Western countries.

The paper locates the role of OFCs within the political economy theory of globalisation to argue that mobility of capital has been promoted by a number of advanced countries and micro‐states that use their sovereignty and law‐making powers to create an environment conducive to anti‐social practices by the major corporations and the political elite. The paper uses publicly available evidence to illuminate the role played by offshore financial centres in facilitating elite money laundering practices.

The evidence shows that, in pursuit of organisational and personal interest, the offshore financial centres create enabling structures that support illicit activities of the political and economic elite from developing countries. The paper concludes that the establishment of money laundering laws and the creation of anti‐money laundering agencies had not brought about ethical conduct within the global banking systems.

It is impossible to quantify the volume of money laundered, but it has been estimated that money laundering may account for as much as 5 per cent of the world economy.

Substantial amounts of illicit money undoubtedly flow out of developing countries. Combating money laundering is a key goal in all democracies, due to its corrosive efforts on the rule of law, economic development, democratic principles, and its serious consequences for people everywhere.

The paper examines predatory practices of the international financial industry in money laundering activities.

The purpose of this paper is to summarize the impact of a grant to fund staffing part‐time technology staff at centers on six reservations in Arizona, USA. The grant was designed to determine whether tribal communities would be able to support part‐time technology staff positions at the end of a one‐year funding period.

Evaluation of the grant was conducted through on‐site visits, interviews with technology staff, grant managers, student interns, and selected American Indian patrons of the technology sites.

Results indicate that a successful technology training site was dependent on several factors, including the personality and dedication of the technology staff, the location of the center, and the customized services provided. Nine recommendations from the study are identified, including the establishment of state‐level advisory and financial support, sharing of information among sites, building local capacity, continuing education for technology staff, continuance of the graduate student internship program, and continued contact with community technologies as a possible recruiting ground for graduate LIS programs.

Until now little information has been available on how to introduce technology services at information settings in Indian country within the USA.

This paper aims to describe the history and growth of mandatory public reporting of healthcare‐associated infection rates and the philosophy and implementation of an evidence‐based total‐quality‐oriented state government program and also to provide critical appraisal of recognized assumptions underlying this movement.

This paper provides a narrative review of pertinent evaluation research literature and the authors' own experience.

Washington is one of few states that hired experts in the subject area to develop its new program. It is one of the first exploring optimal ways to validate the rates reported, and one of very few taking evidence‐based approaches to all aspects of program design.

The work provides a model for less‐developed agencies to follow.

This is a new and unprecedented role for state health departments, but offers opportunities to raise standards of practice through continuous quality improvement approaches with hospital partners while regaining public trust through transparency. Weak evidence supporting fundamental assumptions, and failure of prior approaches, indicate that we must explore new paths rather than follow established ones.