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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

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.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Symposium on Health Care Ethics
Type: Book
ISBN: 978-0-76230-663-3

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Book part
Publication date: 4 September 2019

Moses L. Pava

“In every generation, each person must regard himself as if he had come out of Egypt.” This prescription of the Haggadah promises that there is a way of reading and…

Abstract

“In every generation, each person must regard himself as if he had come out of Egypt.” This prescription of the Haggadah promises that there is a way of reading and speaking about Exodus that allows one to embellish old stories and to make them new in order to re-energize the ideal of biblical redemption, making it relevant to our everyday lives.

Redemption in the Exodus narrative can be read not only as a historical record of ancient events, but can also be understood as creating a counter-culture of hope when all that has been experienced until now is one of pure necessity. Redemption, in this view, is an ongoing, everyday activity. It is creating islands of stability in a seemingly meaningless and unresponsive universe.

In this article, I identify and explores several rabbinic conceptions of everyday redemption including 1-mirror play, 2-deep dialogue, and 3-and the institutionalization of Torah study. The article also briefly discusses the inherent and dangerous temptation of overreaching and demanding an otherworldly redemption (Redemption with a capital R) in the here and now. The article concludes with a description of some practical contemporary examples of everyday redemption in business.

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The Next Phase of Business Ethics: Celebrating 20 Years of REIO
Type: Book
ISBN: 978-1-83867-005-4

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Book part
Publication date: 31 July 2012

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Applied Ethics: Remembering Patrick Primeaux
Type: Book
ISBN: 978-1-78052-989-9

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Book part
Publication date: 12 December 2003

Moses L. Pava

The purpose of the series is to explore the central and unique role of organizational ethics in creating and sustaining a flourishing, pluralistic, free enterprise…

Abstract

The purpose of the series is to explore the central and unique role of organizational ethics in creating and sustaining a flourishing, pluralistic, free enterprise economy. The primary goal of the research studies published here is to examine how profit seeking and not for profit organizations can be conceived and designed to satisfy legitimate human needs in an ethical and meaningful way.

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Spiritual Intelligence at Work: Meaning, Metaphor, and Morals
Type: Book
ISBN: 978-0-76231-067-8

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Article
Publication date: 1 March 1995

Marc J. Epstein and Moses L. Pava

This paper reports the results of an extensive study of the effectiveness of MD&As. Our primary research question can be stated as follows: To what extent do MD&As, as…

Abstract

This paper reports the results of an extensive study of the effectiveness of MD&As. Our primary research question can be stated as follows: To what extent do MD&As, as currently issued, meet the self‐perceived needs of individual investors? To answer this question, we examine the responses to a survey questionnaire. The content of the questionnaire was based on an earlier survey conducted in 1973 by Epstein (1975). Our results are based on a random sample of shareholders owning at least 100 shares of one stock on either the New York Stock Exchange or the American Stock Exchange. We conclude that the MD&A section of annual reports is a potentially useful investment tool. In its current state, however, investors read it less, and rank it as less useful than the financial statements. Our survey indicates that it is not difficult to understand. We attribute its poor performance, in part, to a lack of credibility, and, to a larger extent, to a lack of prospective information. Evidence on the relationship between demographic characteristics and usefulness shows that wealthy, inexperienced investors are the only group of investors who are currently using the MD&A in any substantial way.

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Managerial Finance, vol. 21 no. 3
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 1 January 2000

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Symposium on Health Care Ethics
Type: Book
ISBN: 978-0-76230-663-3

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Book part
Publication date: 6 December 2005

Moses L. Pava

Robert L. Bunting (2005), the newly installed chairman of the American Institute of Certified Public Accountants (AICPA), recently remarked as follows:A great profession…

Abstract

Robert L. Bunting (2005), the newly installed chairman of the American Institute of Certified Public Accountants (AICPA), recently remarked as follows:A great profession takes a long view. Its members inherit a legacy from the past, derive benefit from it, build on it and pass it on to the next generation even stronger than they found it. A great profession occupies a position of trust. When we review our assets, none is as important as our position of trust in the economic marketplace. A great profession builds bridges of communication and credibility with key stakeholders. These include the regulators and government bodies who rely on our skills and services to advance the public interest. A great profession plays a vital role in the health of our economy and our society. And a great profession renews itself. It does so by attracting a continual flow of talented new professionals. And it renews itself by carving new roads that can accommodate the needs of future travelers.

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Crisis and Opportunity in the Professions
Type: Book
ISBN: 978-1-84950-378-5

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Book part
Publication date: 12 September 2014

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The Contribution of Fiction to Organizational Ethics
Type: Book
ISBN: 978-1-78350-949-2

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Book part
Publication date: 25 July 2015

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Conscience, Leadership and the Problem of ‘Dirty Hands’
Type: Book
ISBN: 978-1-78560-203-0

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