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The purpose of this paper is to develop a model of ethical decision-making that applies to accountants and the accounting profession.

This model is an integration of five factors that influence ethical decision-making by accountants: professional codes of conduct; philosophical orientation; religious orientation; culturally derived values; and moral maturity.

This model is a synthesis of previous identified factors that influence ethical decision-making and incorporates them into a model that is specific to professional accountants.

The authors develop a set of propositions and explain how this model can be tested and its implications for both the accounting profession and the teaching of business ethics.

This model presents a new way of viewing ethical decision-making by accountants that is predicated on the importance of professional codes of conduct that influence both behaviour and decision-making. The external certification of professional accountants provides a layer of accountability not previously incorporated into ethical decision-making models.

The purpose of this paper is to review the challenges of implementing a new activity-based budgeting model in a university setting.

The authors have conducted heuristic inquiry and content analysis to provide an in-depth examination and overview of the process of budget change at a not-for-profit institution.

Despite attempts to design a process where resource allocation is guided by principles of revenue generation, cost attribution, measures of quality and fit with strategic plan, overarching issues such as complexities of implementation and a lack of continuity of key personnel made it difficult to implement a new budgeting system.

As it is a single case study, there may be some concerns regarding reliability and replicability. Subsequent work on a larger scale may mitigate some of these concerns.

The study demonstrates the challenges of implementing a new budgeting system where strategic choices may differ from revenue generating opportunities and when there has been significant turnover in personnel. The authors provide a perspective on how budgeting can be used to support an organization’s mission in addition to supporting revenue generating prospects, the empirics reinforce the implementation challenges and the need for continuity of key employees to implement change effectively.

The study suggests a new approach to incentive-based budgeting where resource allocation is informed by a number of activities (revenue generation, cost attribution, fit with strategic goals and quality of programs). It is not formula-driven and it stresses the importance of judgment to determine final resource allocation. Furthermore, the authors provide some support for the change management literature for implementing change in a complex organization.

The purpose of this paper is to help us better understand if it is beneficial for individuals to use social networking sites (SNSs) to expand their networking opportunities, translating into greater career success. A significant key to career success is networking. SNSs are changing the way employees develop their networks with businesses and with other individuals.

This study uses archival data including academic records for 1,182 accounting alumni from a large Canadian public institution. This dataset was expanded by obtaining social network information (presence and use) for each individual’s record.

After controlling for a number of indicators of career success, the study found that presence on SNSs such as LinkedIn and the amount of activity therein has a strong and consistent association with metrics of professional success not found with non-professional sites such as Facebook, Twitter and MySpace.

This study provides empirical support for the value of social networking as a proxy for the development of social capital. Support is in establishing the link between a group of social network profile characteristics and metrics of one’s career success. Distinguishing LinkedIn as chiefly connecting to alumni successes may be reflected in the weights attached to the profile characteristics as opposed to information coming from other sources.

The purpose of this paper is to investigate the link between qualitative measures of a firm's Board of Directors and its corporate social performance (CSP).

CSP is a function of qualitative measures of a firm's Board of Directors, as well as firm risk and financial performance. A longitudinal sample of 104 Canadian firms is used.

Board independence is positively related to social performance but shareholder orientation is not. In addition, a positive relationship between social performance with both financial performance and debt is found.

Although the sample is small and restricted to Canadian firms, the results are quite robust. Future studies should consider using qualitative measures on a larger international sample of firms.

This paper uses qualitative measures – the degree of independence of the Board and the Board's level of shareholder orientation – to examine the interrelationship between a firm's Board of Directors and its CSP.

Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you these shortages are very real and quite severe.

This study examines the impact of two different types of foreign ownership—by Arab and non-Arab investors on firms' financial and social performance. It then goes on to investigate how the degree of board independence affects the aforementioned relationship between these two types of foreign investors on firm performance.

The sample for the study is a panel of all listed firms in the Dubai Financial Market (DFM) and the Abu Dhabi Securities exchange (ADX) from 2008 to 2012.

Results indicate that while Arab foreign ownership affects firms' financial and social performance negatively, non-Arab foreign ownership does so, positively. Further tests indicate that board independence weakens the negative relationship between firm financial and social performance with foreign Arab ownership and deteriorate the relationship between firm financial and social performance and non-Arab foreign ownership.

Future studies may extend the coverage of the study by including other countries in the region and other identities of the foreign investors.

This study may help policy makers in the UAE to improve the implementation and enforcement of existing regulations concerning corporate social responsibility (CSR) and board independence. It also highlights the need to look into the monitoring role of independent board members.

This is the first study to examine the role of board independence on the relationship between foreign ownership and firm's financial and social performance. To the best of our knowledge, this is the first paper that attempts to enrich the understanding of foreign ownership by classifying it into Arab versus non-Arab.