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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.
Leviticus is an important source of moral reflection in Western culture. This paper applies passages from Leviticus 19 and its Rabbinic and medieval commentaries to modern…
Leviticus is an important source of moral reflection in Western culture. This paper applies passages from Leviticus 19 and its Rabbinic and medieval commentaries to modern day management education and practice. The purpose of this paper is to explore Leviticus 19's concern with the economic, moral, and spiritual dimensions of how to make and allocate profit. The paper highlights the implications of this distinction for management education through the use of cases and classic essays.
The analysis applies two passages from Leviticus 19 and their later commentaries: Leviticus 19:9‐10, on leaving the gleanings of one's harvest (e.g., the modern equivalent of profit) for the poor; and Leviticus 19:14, on not placing a stumbling block before the blind (e.g., the modern equivalent of the financially illiterate and morally blind). This analysis extends these texts to the social and economic circumstances of modern day business.
Leviticus 19's moral vision understands profit making and distribution in relation to the poor and other stakeholders. In addition, this interpretation of Leviticus 19 within the Jewish tradition provides a richer moral rationale than instrumentalism can give for taking prudent steps to protect both investors and the disadvantaged members of society.
The paper extends the interpretation of Leviticus 19 and its commentaries to how modern day profits should be made and distributed to the disadvantaged members of society. These concerns address the social responsibilities of managers and the education of future business leaders who will prudently examine their professional obligations.
We replicate and extend the social history treatment of the Berg, Dickhaut, and McCabe (1995) investment game, to further document how the reporting of financial history…
We replicate and extend the social history treatment of the Berg, Dickhaut, and McCabe (1995) investment game, to further document how the reporting of financial history influences how laboratory societies organize themselves over time. We replicate Berg et al. (1995) by conducting a No History and a Financial History session to determine whether a report summarizing the financial transactions of a previous experimental session will significantly reduce entropy in the amounts sent by Investors and returned by Stewards in the investment game, as Berg et al. (1995) found. We extend Berg et al. (1995) in two ways. First, we conduct a total of five sessions (one No History and four Financial History sessions). Second, we introduce Shannon’s (1948) measure of entropy from information theory to assess whether the introduction of financial transaction history reduces the amount of dispersion in the amounts invested and returned across generations of players. Results across sessions indicate that entropy declined in both the amounts sent by Investors and the percentage returned by Stewards, but these patterns are weaker and mixed compared to those in the Berg et al. (1995) study. Additional research is needed to test how initial conditions, path dependencies, actors’ strategic reasoning about others’ behavior, multiple sessions, and communication may mediate the impact of financial history. The study’s multiple successive Financial History sessions and entropy measure are new to the investment game literature.