This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
This study examines the research behavior of Australian and New Zealand accounting faculty to determine the characteristics that influence research productivity…
This study examines the research behavior of Australian and New Zealand accounting faculty to determine the characteristics that influence research productivity. University reputations are integrally linked with research performance and determining the qualities that predict research behavior may be of particular value in the selection and recruitment process. The study finds that two key factors significantly impact performance: holding a Ph.D. and having an academe-oriented rather than profession-oriented background. These results may be interpreted as affirming the U.S. model of developing specialist academic researchers through doctoral education programs rather than employing faculty with strong professional experience.
We analyze cumulative abnormal returns (CARs) around key events leading up to the passage of JGTRRA to determine whether a reduction in the individual tax rate on dividend…
We analyze cumulative abnormal returns (CARs) around key events leading up to the passage of JGTRRA to determine whether a reduction in the individual tax rate on dividend income affects stock prices, and if so, whether that effect differs for different groups of firms. In general, we find that dividend yield is positive and significantly related to CARs around both the December and January announcements that legislation might be enacted to reduce or eliminate the dividend tax. Consistent with this observation, when Congress subsequently passed the final Senate vote to reduce but not eliminate dividend taxes, we observe positive and statistically significant returns for high-yield dividend firms, but not for other firms. Additionally, we analyze the role of institutional ownership in the relation between firm yield and price reaction. The incentive to buy dividend-paying stocks should not be influenced by the degree to which a firm's stock is held by institutional investors but rather by the firm's dividend yield. Our results suggest that this distinction is important – institutional ownership appears to be significant for tax changes that induce seller-initiated market reactions, but not for changes that increase buyer-initiated reactions.
Japanese‐focused management papers were examined to answer four questions: (1) Has there been a relative increase in the proportion of Japanese‐focused papers published…
Japanese‐focused management papers were examined to answer four questions: (1) Has there been a relative increase in the proportion of Japanese‐focused papers published? (2) Has there been a relative increase in the proportion of Japanese‐focused Organizational Behavior (OB) papers published? (3) What is the nature of Japanese‐focused OB papers? and (4) Are there “gaps” in the Japanese‐focused OB literature? The paper particularly reports current content appearing between 1994 and 2001 juxtaposed with that reported earlier by Godkin, Endoh, and Cahill (1995) appearing between 1981 and 1993.
The accounting academy is facing two critical challenges: an increasing disconnect between academia and practice and a growing shortage of faculty. Recently, the Pathways…
The accounting academy is facing two critical challenges: an increasing disconnect between academia and practice and a growing shortage of faculty. Recently, the Pathways Commission proposed that accounting programs more fully embrace professionally oriented faculty. This proposal is attractive because it would increase faculty numbers and bring a stronger practice orientation to the academy. Although there may be benefits associated with this proposal, there may also be significant unintended consequences. In this paper, we use two analogs from the NFL to highlight the risks in relying on practice-oriented faculty to solve our problems. We offer a series of reflection questions to promote further conversations on the Pathways Commission’s proposal.
Organizational behavior scholars have long recognized the importance of a variety of emotion-related phenomena in everyday work life. Indeed, after three decades, the span…
Organizational behavior scholars have long recognized the importance of a variety of emotion-related phenomena in everyday work life. Indeed, after three decades, the span of research on emotions in the workplace encompasses a wide variety of affective variables such as emotional climate, emotional labor, emotion regulation, positive and negative affect, empathy, and more recently, specific emotions. Emotions operate in complex ways across multiple levels of analysis (i.e., within-person, between-person, interpersonal, group, and organizational) to exert influence on work behavior and outcomes, but their linkages to human resource management (HRM) policies and practices have not always been explicit or well understood. This chapter offers a review and integration of the bourgeoning research on discrete positive and negative emotions, offering insights about why these emotions are relevant to HRM policies and practices. We review some of the dominant theories that have emerged out of functionalist perspectives on emotions, connecting these to a strategic HRM framework. We then define and describe four discrete positive and negative emotions (fear, pride, guilt, and interest) highlighting how they relate to five HRM practices: (1) selection, (2) training/learning, (3) performance management, (4) incentives/rewards, and (5) employee voice. Following this, we discuss the emotion perception and regulation implications of these and other discrete emotions for leaders and HRM managers. We conclude with some challenges associated with understanding discrete emotions in organizations as well as some opportunities and future directions for improving our appreciation and understanding of the role of discrete emotional experiences in HRM.
I felt myself the recipient of a great honour when asked to read a paper on this subject before your Society. One difficulty, however, at once confronted me, and that was that what your society might regard as an act of sophistication of food, I might believe to be only a perfectly legitimate manufacturing improvement. I had no wish to masquerade before you as a wolf in sheep's clothing, and therefore stated my position to your secretary. As a result of some correspondence, I think that he, as your representative, and I, both felt that granted such differences of opinion, they themselves constituted one of the strongest arguments in favour of the formation of a Court of Reference. There are, no doubt, many processes which are considered by their inventors and users as of advantage in the manufacture of food, whereas others regard them with the greatest distrust and aversion. In most cases I believe the members of both these classes to be high‐minded and honourable men. That being so, it is submitted that the best method of arriving at the real facts is the establishment of an impartial, broad‐minded, and capable Court of Reference, to which such matters should be submitted for examination and decision.