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1 – 10 of over 3000Amy M. Hageman and Dann G. Fisher
Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when…
Abstract
Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when making ethical decisions. The purpose of this study is to examine the influence of client factors on tax professionals’ ethical decision-making. Furthermore, we also investigate how client service climate and different ethical climate types affect these ethical decisions. Based on an experimental design with 149 practicing tax professionals, results indicate that tax professionals are not swayed by client importance or social interaction with the client when making ethical decisions. However, tax professionals are more likely to engage in ethical behavior when their own accounting firm monitors and tracks the quality of client service, whereas unethical behavior is more common when public accounting firms emphasize using personal ethical beliefs in decision-making. The results of the study suggest the importance of strong policies and procedures to promote ethical decision-making in firms.
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Purpose – this chapter contrasts the ethical climates in government and nonprofit organizations (npos) in japan, a setting where the relationship between these two sectors has…
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Purpose – this chapter contrasts the ethical climates in government and nonprofit organizations (npos) in japan, a setting where the relationship between these two sectors has been recognized as close and long-lasting (estevez-abe, 2003; hirata, 2002; ritu, 2008). Yet, there has been little comparison of the value difference (or congruence) or discussion of how this may influence their interaction over time. This chapter explains why nonprofit partners may be more attractive partners for governmental contracts, notwithstanding the dangers of “mission drift” (young & denize, 2008) and/or high monitoring costs (malloy & agarwal, 2008).
Design/methodology/approach – Using survey data from matched samples of nonprofits (441, 86% response rate) and governmental organizations (321, 64%), the factor structure equivalence and measurement invariance of ethical climates in these two sectors were rigorously tested.
Findings – The findings extend prior typologies of ethical climate from for-profit and nonprofit organizations to governmental organizations. The chapter revisits the notion of opportunism, which continues to be pervasive and problematic in third-sector studies (Hawkins, Gravier, & Powley, 2011) to suggest that significant overlap in ethical climates between nonprofit and governmental organizations rules out value differences as a possible source of opportunism.
Originality/value – This study contributes a deeper awareness of the similarities and differences in ethical perceptions between nonprofit and governmental organizations that can inform policy makers in government to better understand the implications of using nonprofit partners to deliver services.
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Robin R. Radtke and Sally K. Widener
The purpose of this chapter is to explore aspects of both enabling and coercive control usages and to extend the literature stream by integrating relevant ethical variables at…
Abstract
Purpose
The purpose of this chapter is to explore aspects of both enabling and coercive control usages and to extend the literature stream by integrating relevant ethical variables at both the level of the individual and the group. We also provide multiple ideas for future research studies.
Methodology/approach
An overview of prior literature in management control systems is presented with an aim toward identifying gaps in research knowledge.
Findings
As a result of our investigation into the intersection between management control and ethics, it is evident that there are many future areas ripe for enquiry.
Research implications
This study contributes theoretically by conceptualizing the integration of ethical considerations with how control systems are used, and then offering ideas for future research directions.
Originality/value
Our research investigates the intersection between management control and ethics. To the best of our knowledge, we are the first to delve into this critical area.
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The beginning of the twenty-first century was plagued with extensive, evasive, and disheartening U.S. business and political leadership failures. Despite the accounting…
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The beginning of the twenty-first century was plagued with extensive, evasive, and disheartening U.S. business and political leadership failures. Despite the accounting profession’s standards of professional ethics, accounting as a profession also was tainted with various ethical leadership indiscretions during this time. In response to these ethical leadership failings, renewed interest in developing accounting professionals with strong ethical principles and ethical leadership behaviors emerged. In many firms, training and development in ethical behavior is now at the forefront of communications and professional development efforts. The question remains, however, can the profession instill in its members the importance of ethical conduct? Can ethical leaders be developed who model ethical behavior? In response to the call for leaders who are ethical and moral, this research examined a model of ethical leadership and its impact on leader effectiveness for leaders within the accounting profession. The analysis shows that ethical and transformational leadership behaviors make independent and significant contributions to explaining leader effectiveness.
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Ifzal Ahmad and M. Rezaul Islam
In this final chapter, we explore the ever-evolving 21st century landscape where ethics drive community development toward resilience and progress. Drawing inspiration from the…
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In this final chapter, we explore the ever-evolving 21st century landscape where ethics drive community development toward resilience and progress. Drawing inspiration from the subheadings mapping our journey, we traverse international case studies spanning Canada, Brazil, Sweden, Kenya, China, Australia, Antarctica, and India. Through these global insights, we uncover the impacts of dynamic forces on communities worldwide, navigating ethical dilemmas and opportunities. We present strategies tailored to diverse continent-specific needs, explore inclusive governance models, and highlight the transformative power of ethical engagement. This journey underscores the vital role of resilience and concludes with a global call to embrace ethical approaches for inclusive community development and a sustainable future.
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Jennifer J. Kish-Gephart, Linda Klebe Treviño, Anjier Chen and Jacqueline Tilton
The field of behavioral business ethics has come a long way since its inception nearly five decades ago. Pioneered in part in response to a number of high-profile corporate…
Abstract
The field of behavioral business ethics has come a long way since its inception nearly five decades ago. Pioneered in part in response to a number of high-profile corporate scandals, the early field of business ethics was thought by many to be a fad that would recede along with the salience of the scandals of the day. Yet, this could not have been further from the truth. The need for behavioral business ethics research remains ever-present, as evidenced by the sustained number of scandals and unethical behavior within and by organizations. Moreover, research in this area has burgeoned. In the 1980s, only 54 articles had been published on this topic (Tenbrunsel & Smith-Crowe, 2008); today, a similar search yields over 3,000 “hits.” In light of the area’s growth, we suggest the need to take a look back at the seminal work that sparked social scientific work in the field. In particular, this chapter has two main objectives. First, we provide a review of select foundational work. In so doing, we identify some of the key trends that characterized early knowledge development in the field. Second, we draw on this historical context to consider how past trends relate to current work and speak to future research opportunities.
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Maureen L. Ambrose and Marshall Schminke
The chapter by Rupp, Bashur, and Liao (in this volume) is rich with ideas for the study of a justice climate. This comment on their chapter focuses on three areas that flow from…
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The chapter by Rupp, Bashur, and Liao (in this volume) is rich with ideas for the study of a justice climate. This comment on their chapter focuses on three areas that flow from their presentation: issues in modeling climate strength, complexity and simplicity in conceptualizing a justice climate, and an alternative conceptualization of a justice climate. Specifically, it describes how polynomial regression and response surface methodology may assist researchers in examining climate fit. The comment also describes the benefits of a simplified view of a justice climate – one focusing on the overall justice climate. Finally, it develops a framework for examining a climate for justice – a climate that promotes fair behavior in organizations.