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This project was designed as a laboratory study to investigate the effects of organizational social cues (OSC), decision framing, and justice on managerial decision making in ethical situations. The OSC (ethical/ unethical), the framing (gain/loss), and the justice conditions (fair/unfair) were manipulated within a managerial in‐basket exercise. Participants read information about the organization and their situation within it. Next, they read scenarios and made several decisions involving ethical considerations. Results suggest that OSC and the experience of fairness or unfairness significantly influenced the managerial ethical decisions. Ethical OSC resulted in significantly more ethical decisions. Also, those in an “experienced fairness” justice condition made significantly more ethical decisions. The gain/loss framing did not significantly influence ethical decisions.

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.

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.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

This study explores the influence individual characteristics identified in prior research have on ethical choice in a financial reporting task. An action-based, multi-metric dependent variable is developed to measure ethical reporting choice. Intermediate accounting students participate in the task as part of a curricular assignment in a revenue recognition module. Results demonstrate that several, but not all, individual characteristics found in prior research do influence accounting students’ ethical revenue recognition choices. Specifically, the external locus-of-control, idealism, consequentialist, and Machiavellian characteristics are found to influence ethical reporting choice.

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

Research begins with a question that begs to be answered. The research question must be well articulated and specific. Once the research question is established, the methodology is chosen. Thus, it is the research question that determines the methodology. In the field of special education, many methodologies have been used to answer research questions. For example, Stoner et al. (2006c) used a single subject design to determine the effectiveness of the Picture Exchange Communication System (PECS) for adults with intellectual disabilities. Quasi-experimental methodology may be the appropriate methodology for determining the effectiveness of intervention with a group of students. The effectiveness of two math curricula for students at risk was conducted by Woodward and Brown (2006) using quasi-experimental research. If the research question centers on attitudes or opinions of a large group of individuals, then quantitative research may be used. Brown, Welsh, Haegle Hill, and Cipko (2008) reported on preservice teacher attitudes about teaching students with learning disabilities (LD). However, if one wants to broaden and enhance understanding and to fully and deeply comprehend the perspectives of individuals, then qualitative methodology would be used. For example, through the use of qualitative methodology, two studies (Bailey, Parette, Stoner, Angell, & Carroll, 2006a; Bailey, Stoner, Parette, & Angell, 2006b) described the perspectives of members of individual education plan (IEP) teams and perspectives of family members regarding augmentative and alternative communication (AAC) use in public schools. The findings of these studies (a) offered in-depth understanding of the process of obtaining AAC devices, (b) identified barriers and facilitators to AAC device use, and (c) provided strategies for effective use of AAC devices.