Search results

In spite of escalating efforts to curb abuse, fraud, and corruption in Congress, members of Congress persist in violating the norms, rules, and laws that aim to ensure they behave ethically. This chapter combines qualitative and quantitative analysis to describe congressional corruption in the modern era. Case studies illustrate consequential financial scandals while also differentiating four categories of corrupt financial practices.

Existing datasets on congressional scandals span the time period from 1972 to 2010, and this chapter extends the dataset to 2018. The analysis next uses the dataset to answer important questions empirically. Which types of scandals occur more often? Have these scandals grown more common or less common over time? What are the consequences of financial scandals for representatives' careers as public servants?

This chapter examines the literature surrounding stakeholder theory. Section 2.2 outlines the nature of what is a stakeholder, whereas Section 2.3 overviews the literature on social accounting and reporting and details how it served as an antecedent to the specific literature on stakeholder management. Section 2.4 covers the mainstream literature on stakeholder management by examining the three distinct categories of stakeholder literature as outlined by Donaldson and Preston (1995): (1) descriptive; (2) instrumental; and (3) normative. The normative category includes a discussion on how the theory's fundamental aspects have been rejected outright by some authors, as a basis for a theory of the firm, due to the perceived paradox in relation to the firm's multi-fiduciary duty beyond the shareholder. Section 2.5 summarises the literature to date and outlines its main limitations, including the primary emphasis on seeking to normatively ground the theory. Section 2.6 then provides the conclusions with a table summarising the research objectives and outcomes.

Telework is becoming a viable and appealing work option in the accounting profession (Hunton, 2005). Many accounting firms have implemented telework arrangements to provide flexibility and support for employees who seek an acceptable balance between career and family. This form of work also supports business sustainability in the event of acts of terrorism or natural disasters. Increased reliance on various forms of telework gives rise to questions of appropriate ethical treatment of affected workers. The objectives of the present study are to examine the ethical implications of telework and identify policies for telework that might help organizations implement this type of work arrangement for their employees in an ethically informed manner. Our analysis draws upon a framework proposed by Yuthas and Dillard (1999) that combines postmodern ethics with stakeholder theory. Although this framework was developed to study the ethical design of information technology systems, we maintain that this structure is equally useful to study the ethical issues inherent with telework. Legislators, regulators, unions, and employers can use the telework policy considerations presented herein as guidelines as they deliberate, design, and implement ethical telework strategies.

The Nobel Prize is given for good ideas–very good ideas. These ideas often shape the direction of research for an academic discipline. These ideas are often accompanied by a great deal of work by many researchers.

The Nobel Prize is given for good ideas – very good ideas. These ideas often shape the direction of research for an academic discipline. These ideas are often accompanied by a great deal of work by many researchers.

The impact of unions on productivity growth has received extensive attention from researchers in industrial relations and economics. Despite a voluminous literature, controversy continues regarding the effect of unions on productivity growth. In this paper, meta-analysis and meta-regression analysis is used to quantify the association between unions and productivity growth and to accomplish a quantitative assessment of the empirical literature. The results indicate that the overall association between unions and productivity growth is negative, especially for the U.S. The search for moderator variables revealed that most of the variation in the published results is artificial and can be attributed to specification differences.