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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 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.

Computer production management systems are far more common than they were even five years ago, as a result of reductions in the costs of computer hardware and the growing use of package software by both large and small firms. However, there are still many problems associated with such computer systems. Though the symptoms are somewhat different depending on whether we are concerned with large or small companies, the root cause is the same: a lack of any clear philosophy of what production management systems do and how they should be designed. In addition companies face a need to integrate hardware from many different suppliers and the ability to do this would also be helpful to smaller firms. At the moment such integration is difficult to carry out.

The British Film Institute was founded in 1933 and is based at various sites in central London, the South Bank of the Thames (at the National Film Theatre and the Museum of the Moving Image) and at Berkhamsted, Hertfordshire. The library, in central London, comprises the largest collection in the world of information about film and television. The 33.5 full time staff in the library and information service serve the 476 employees of the BFI as well as members of the public. The BFI library also acts as a national and international resource. It contains about 35,000 books, 15,000 unpublished scripts, 350 current serials (from 45 countries), newspaper cuttings, donated papers, souvenir programmes, press books and so on. A database (known as SIFT — sumMary of information on film and television) has been developed inhouse and a CD‐ROM, Film Index International, based on this is available from Chadwyck‐Healey.

A survey of investment in new production technology and specific AMT techniques in larger UK firms are described. Though the majority of the responding firms were in the manufacturing sector, some were not. Interestingly, some of these considered that they had invested substantially in new production technology. Companies were also questioned about which factors they considered most important in making investment decisions. These showed an unexpected emphasis on the importance of “intangible” factors. Responses were analysed separately for manufacturing companies belonging to process industries and those classified as belonging to “general manufacturing”. As might have been expected, companies in the latter category had invested more heavily in AMT techniques. However, process industry companies had also invested significantly. Around two‐thirds of companies in the general manufacturing category reported difficulties in assessing the benefits of AMT investment. About a quarter of process industries companies had experienced similar difficulties. However, few companies appeared to have altered their investment appraisal systems to treat AMT investments any differently to ordinary ones, despite the literature that suggests that this may be necessary.

In a world of increasingly global commerce, individual managers frequently migrate permanently to a new place of work. Over time, they acculturate—they learn and acquire the values of their host culture. The differences between national cultures' norms concerning the morality of questionable (by North American norms) accounting practices, and the ways in which individuals' beliefs about the morality of such action change as they settle into a new culture, are not well understood. This paper presents an exploratory study of the acculturation process with respect to accounting ethics of Chinese managers moving to Canada for an extended period of time. We test for two effects: first, for differences in ethical perceptions and intentions between members of the two cultures resident in their country of birth, and second, the effect of a significant acculturation effect on the Chinese group resulting from their living in Canada and studying in a North American MBA program for approximately one year. We find two acculturation effects. First, Chinese managers perceived a questionable cost accounting allocation to be more ethical than the Chinese in Canada. Although there was no significant difference in an overall measure of morality, investigation of this effect among various moral schema identified some perceptions of utilitarianism, moral Tightness and self‐interest to be significantly different among those Chinese who had spent one year in Canada compared to those in China, and closer to the beliefs of the Canadian‐born managers. We also found an acculturation effect relating to intention to take a questionable action. While there was no significant difference in intention between the Canadian‐born and Chinese in China, the newly‐arrived Chinese in Canada were significantly more willing to take the questionable action. This result was robust to controls for social desirability bias, gender and work experience. We conclude that reasoning processes differ between Chinese and Canadian managers, and are affected by an intense one‐year acculturation process (the first year of a North American MBA program). However, the acculturation process of the Chinese in Canada appeared to result in their greater willingness to undertake a questionable cost allocation than either their Canadian‐born or Chinese in China colleagues.

This study provides significant empirical data and analysis on the international standard‐setting process as conducted by the forerunner of the International Accounting Standards Board (IASB). It reveals the influences from four key stakeholder groups (users, preparers, accountants, and regulators) in order to ascertain why International Accounting Standards (IAS) turn out the way they do.

In‐depth interviews with board representatives and content analysis of documents were used to provide triangulating perspectives. The concept of power from the sociological and political science literature provides the theoretical lens. The standard setting projects on segment reporting and intangible assets were studied in detail.

The results show that the process can be best characterized as a mixed power system where no party is accorded the absolute power potential to dictate IAS. Nonetheless, while the user group is the target beneficiaries of IAS, the preparer group has significant influence, as inferred from the changes made to the IAS in line with the preparers' preferences.

There is always the possibility of researchers missing out on “secret” exercise of power, given that the focus of this study was on “public” paths of influence. After this study, the IASB's meetings became open to public, providing new opportunities for future research.

This paper contributes to understanding accounting standard setting for international harmonization.

While economic exposure is an important issue for the management of a multinational financial system, few models have been developed to measure this risk. The major challenge to measuring economic exposure is the interdependence of affiliate performances vis‐a‐vis changes in currency values. In this paper, a model has been developed that not only measures the sensitivity of the value of the firm to changes in currency values, but also recognizes the interdependence among the affiliates. The model takes a global view of the problem and also leads to guidelines for managing economic exposure. While the discussion focuses on geographically diversified multinational companies, the content of the paper is equally applicable to domestic companies.