This article presents an overview of the standard asset, market, and income valuation methods generally used to estimate the value of small businesses.
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…
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.
We examine the influence of two treatments on students’ perceptions of earnings management. We find that student reading assignments on earnings management and…
We examine the influence of two treatments on students’ perceptions of earnings management. We find that student reading assignments on earnings management and professionalism topics followed by individual testing do not alter student-reported beliefs. However, when the same students process and report their beliefs about earnings management practices in a group setting, the results are different from their initially reported individual beliefs. These statistically significant results suggest that a group dynamic that involves students in the learning process, may be effective in influencing the ethical judgments and perceptions of our future business professionals.
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…
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.
We have been working together as husband and wife, as management professor and management consultant, and as coauthors for over 30 years. During that time, we have tailored an operations research–based approach to represent the functional infrastructure of organizations as networks of agreements for the transfer of deliverables, e.g., products, services, and communications, which connect internal organizational units and also their external relations. The network model is useful to understand organizations, support organization change, and develop management practices that improve efficiency, teamwork, and effectiveness. Throughout the application of this approach, we have observed often that “management is missing,” in organizations in general and in organization change management in particular, where managers and change agents may underestimate or fail to recognize the productive relationships at the foundation of performance in organizations, that these relationships are different from authority or social/affinity relationships, and that they require management. In this chapter, we distinguish the network approach that is fundamental to our work and the “missing” elements of management that are recognizable by using that approach. We then examine how “management is missing” in change management and how it might be restored.