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As in other countries, the accounting profession in the United States strives to hire and keep qualified professionals, who possess the technical competence and ethical character essential to accounting practice. The reputation of the profession has been periodically tarnished by a lack of ethical behavior on the part of some Certified Public Accountants (CPAs). This suggests a misfit between those in the profession and the ethical values toward which the profession strives. When CPAs commit unethical behavior, doing so creates a major problem for the profession. Research has shown that the congruity of personal values with organizational values, person–organization fit (P–O fit), is an important factor in the hiring, socialization, and retention of employees. This research compares the personal values of US accounting students with the personal values of leaders in the accounting profession. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of accounting leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 personal values. This result suggests a lack of P–O fit between accounting students and the accounting profession. These findings have implications for CPA firms in the United States, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms.

This article examines Max Weber’s theory of value spheres as a basis for a polytheistic religious sociology of institutional life. Weber’s approach implies institutional theory as a form of comparative religion. Two problems present themselves. If the values of the spheres are to be considered as “gods,” they do not align easily with Weber’s sociology of religion. Given that love was central both as a driver and a constituent in Weber’s understanding of salvation religions, it also implies that love be incorporated into our theorizing of institutional life, something entirely absent in the way we think about enduring forms of social organization. Taking the second seriously may enable us to fabricate a solution to the first.

Using a sample of 304 Certified Public Accountants (CPAs), this paper investigates gender differences in moral development and personal value preferences of CPAs. We used the Defining Issues Test (DIT) to measure moral development, the Rokeach Value Survey (RVS) (Rokeach, 1973) to determine value preferences, and the Musser and Orke (1992) typology to determine value type preferences. The typology analysis indicates that all CPAs in our sample prefer personal values to social values. From an overall ethical predisposition standpoint, males and females are more alike than different; yet, there were a few notable differences. Specifically, males prefer competence values and females have higher preference for moral values. For example, while male CPAs exhibit higher priorities for the competence values of imaginative and logical, female CPAs exhibit higher priority for the moral value of loving. We also find a gender effect for moral development, where female CPAs significantly outscore their male counterparts.

“Academic values” is one of the most popular terms used in the higher education literature. But how do we study academic values? Besides autonomy, freedom, and collegiality, the “values” in “academic values” often remains implicit, leaving a conceptual gap in the literature. Moreover, autonomy, freedom, and collegiality may reflect the shared normative expectations as part of the value system of a profession, rather than the value orientation at the individual level. To examine the latter, this chapter proposes a conceptual framework adapted from the studies of work values in applied psychology. As a heuristic device, the academic work value framework consists of six ideal-typical value orientations belonging to three dimensions: work autonomy, social orientation, and value of knowledge. The framework's relevance and usefulness are evaluated by revisiting relevant literature on academic orientations. The result shows a spectrum of value positions in academic work, from the “old school” values to the “entrepreneurial” ones to the hybrid orientations. Overall, this framework provides a potential approach to operationalize the concept of academic values for empirical research. At the same time, as a heuristic device, it is open for reflection, critique, and further development.

Professional and corporate codes of ethics (Codes) are commonly used, but they are not consistently effective. Research has indicated the importance of values included in Codes, but there is little research exploring how to improve the effectiveness of Code values. There are proven pedagogies that can be used in ethics training, notably, the values-focused approach known as value self-confrontation (VSC). VSC comes from the field of psychology and has been researched for over 50 years. This theory-based methodology is effective at increasing the importance of targeted values and positively changing attitudes and behaviors. Based on our thematic review of extant VSC literature, we develop a simplified VSC implementation strategy and instrument called code value self-confrontation (CVSC). CVSC involves a self-confrontation between a participant’s personal values and the values of the organization. This confrontation can create value dissonance in the participant, which can increase the importance given to the values of the organization. VSC has been effective at positively impacting pro-organization behaviors as well as societal issues such as equality, race relations, and environmentalism. By increasing the importance of ethical values, organizations can be rewarded with behavioral changes that translate into more ethical work behaviors and decision-making.

Prior studies investigating the relationship between moral reasoning (as measured by the defining issues test, DIT) and political orientation have rendered mixed results. We seek to find an explanation for these mixed results. Using responses from a sample of 284 practicing certified public accountants (CPAs), we find evidence that value preferences underlie both moral reasoning and political orientation. Specifically, we find a statistically significant inverse relationship between moral reasoning and conservatism in univariate tests. However, this relationship is no longer significant when eight individual value preferences and gender are taken into account. These results suggest that variations in moral reasoning scores of CPAs are accounted for by their value preferences, which also underlie their relative conservatism.

The study examines organization citizenship behavior (OCB) as a mediating variable between instrumental work values (IWVs) and organizational performance; and group differences between family manager and nonfamily manager for integrated models in family hotels. Data were collected from 189 hotels (n = 921) ranging from budget to three-star family hotels in Ghana using questionnaire administered conveniently. Data were analyzed using structural equation modeling. Work value positively influences OCB and organizational performance of family hotels. OCB mediates the relationship between work values and organizational performance. The study also found significant support for group differences between family and nonfamily firms for IWVs and mediating effect of OCB on the relationship between IWVs and performance.

In this paper, I compare Theodore Schatzki’s practice theory, the existential phenomenology of Martin Heidegger upon whom Schatzki drew in its formation, and my own theory of institutional logics which I have sought to develop as a religious sociology of institution. I examine how Schatzki and I both differently locate our thinking at the level of practice. In this essay I also explore the possibility of appropriating Heidegger’s religious ontology of worldhood, which Schatzki rejects, in that project. My institutional logical position is an atheological religious one, poly-onto-teleological. Institutional logics are grounded in ultimate goods which are praiseworthy “objects” of striving and practice, signifieds to which elements of an institutional logic have a non-arbitrary relation, sources of and references for practical norms about how one should have, make, do or be that good, and a basis of knowing the world of practice as ordered around such goods. Institutional logics are constellations co-constituted by substances, not fields animated by values, interests or powers.

Because we are speaking against “values,” people are horrified at a philosophy that ostensibly dares to despise humanity’s best qualities. For what is more “logical” than that a thinking that denies values must necessarily pronounce everything valueless? Martin Heidegger, “Letter on Humanism” (2008a, p. 249).