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For the business community, the Internet is a new frontier, offering unparalleled opportunities for expansion and growth. Businesses can and do offer their services throughout the world, with the range of services multiplying daily. This paper discusses ethical issues related to the online provision of business and financial information and advice, reviews problems encountered and ethical issues raised, and proposes an ethical code to help address such problems. It begins by identifying differences occurring in an online advice‐giving environment and extending them to identify ethical issues. Specific problems that have occurred are reviewed and ethical issues are discussed. Finally, existing ethical codes addressing Internet practice are then utilized to identify elements in a proposed set of ethical standards for online business advisors and their professional organizations.

Computer security is maintained in many ways. New systems are developed with an eye towards protecting against known techniques for bypassing system controls. New methods of fraud, especially in point of sale systems, appear in spite of these protections. Consequently, there is a continuing need to examine how systems are used in practice and to implement new controls to prevent the incidence and recurrence of fraud. This paper cites examples of new frauds, suggests general techniques for protecting against the original appearance and recurrence of such frauds, and proposes that the maintenance of computer systems include continuing attention to these controls.

The examination of generational differences is an important area of inquiry for management research. Firms must recognize the influence of the values and work preferences of the next generation on organizational outcomes in order both to retain staff and to groom future leaders. It is proposed to examine the theory that firms' lack of success at employee retention may be impacted by the extent to which they understand and address generational differences in values, goals, and preferences.

This study used survey methodology to examine generational and gender differences amongst the work environment preferences of 234 accountants in accounting firms.

The results indicated the importance of goal orientation and system work environment fit for younger generation workers on satisfaction and intention to remain; and relationship fit on the satisfaction of Baby Boomers. Baby Boomers also experienced higher levels of overall satisfaction than younger generation employees.

The sample is limited to accountants in the USA.

Generational differences significantly impact employee attitudes and outcomes in the workplace. If firms are unable to modify their cultures and work environments to adequately meet the needs of their younger generation employees, they will continue to experience high levels of dissatisfaction and turnover.

Understanding cultural differences is critical to international business success. Hofstede's (1980) model of national culture is widely used to identify such differences. The cultural dimensions identified in Hofstede's model, however, are not gender‐specific, with one exception, masculinity/femininity. Hofstede's data were gathered in the late 1960s and early 1970s. Considerable change has taken place since that time, particularly in the areas of education, legislation, and workforce composition. It is proposed that these changes, among others, may have resulted in gender differences in dimensions of national culture. This study provides an exploratory examination of gender differences in cultural characteristics in two industrialised countries with distinctly different cultures, Japan and the USA. Results indicate that gender differences exist in the power distance dimension for Japan and in the individualism/collectivism dimension for Japan and the USA. Theoretical and practical implications of these findings are discussed.

Competition and entrepreneurship are driving forces in the development of economic systems. They create jobs, new opportunities to generate value, and lead to the fulfillment of personal career and life goals. As such, it is important to understand the basic economic and cultural factors that influence these activities in developing economies. We undertook a series of analyses in an examination of a heterogeneous sample of economic zones in Southeast Asia. Results illustrate relations between national culture, human development, and business and growth competitiveness. Implications hold that human development and power distance are enablers of entrepreneurial activities in these cultural and national settings. Our contribution is instrumental to development of public policy and regulatory guidelines for facilitating entrepreneurial activity in the developing economies of Southeast Asia.

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.