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1 – 10 of 11F. Johnny Deng, Kamal M. Haddad and Paul D. Harrison
This study aims to advance the understanding, in a cross‐cultural context, of the roles that ethical vs. self‐interest considerations play in project continuation decisions…
Abstract
This study aims to advance the understanding, in a cross‐cultural context, of the roles that ethical vs. self‐interest considerations play in project continuation decisions. Fifty‐eight executive MBA students from the People’s Republic of China (PRC) completed a project continuation decision using an instrument previously employed by Harrell and Harrison (1994) on U.S. subjects, and Harrison, Chow, Wu and Harrell (1999) on Chinese nationals from Taiwan. Results indicated that while the PRC subjects generally had a lower tendency than these other groups to continue an unprofitable project, they still tended towards continuance. Further analysis revealed that the PRC subjects’ decisions were motivated by an emphasis on their self‐interest as well as ethical considerations. The role of self interests in the PRC subjects’ decisions seems consistent with recent claims that China’s new market ethic is shifting people towards emphasizing their own economic welfare over that of the collective entity. Also of substantive interest was that as compared to their U.S. counterparts, the PRC subjects’ ethical reasoning had a different structure. The relative impacts of their ethical reasoning dimensions also differed from those from their U.S. counterparts.
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Susan M. Fredricks, Elspeth Tilley and Daniela Pauknerová
The literature is divided upon whether a gender difference occurs with respect to ethical decisions. Notable researchers Tannen and Gilligan demonstrated gender difference while…
Abstract
Purpose
The literature is divided upon whether a gender difference occurs with respect to ethical decisions. Notable researchers Tannen and Gilligan demonstrated gender difference while subsequent researchers indicate that gender differences are becoming more neutralized. The paper aims to discuss these issues.
Design/methodology/approach
This paper analyzes the gender demographic and intercultural influences on ethical decision-making by undergraduate students from New Zealand and the USA through four scenarios.
Findings
Overall for the USA and New Zealand, this research demonstrates this split as well, since two scenarios showed significance while two did not. The two that demonstrated a significance dealt with personnel issues and a past client relationship. These two scenarios suggested that a relationship orientation and relativistic nature among women may influence their decision making. The two scenarios without significance were less relationship oriented, involving dealing with a customer (a stranger) and a subordinate (implying a professional supervisory responsibility). In addition, the neutrality exhibited in the latter two scenarios may reflect Tannen's illustration that there is a cross-gender influence on decision making. With respect to the geographic location, the USA, when compared with New Zealand, and the gender demographics, only the USA reported significant differences for two scenarios.
Originality/value
Undergraduate students in the USA provided situations and discussions that resulted in the development of a number of scenarios. Additional research and evaluation of current events, led to a total of ten scenarios with four scenarios yielding business related situations.
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– The purpose of this paper is to examine the influence of ethics instruction received during tertiary education on ethical judgments of Malaysian accountants.
Abstract
Purpose
The purpose of this paper is to examine the influence of ethics instruction received during tertiary education on ethical judgments of Malaysian accountants.
Design/methodology/approach
Data were obtained through questionnaire survey and analyzed using regression analysis.
Findings
A total of 221 respondents representing a 88.4 per cent response rate completed the questionnaire. The regression results show that ethics instruction received during tertiary education have a significant impact on both legal and illegal business scenarios. Accountants also judged an illegal questionable scenario stricter than a legal questionable scenario.
Research limitations/implications
The questionnaires were distributed to those firms which participated in the internship programme. Although the firms which participated were of varying sizes, care still needs to be taken in interpreting the results, as representativeness remains an issue in studies of small sample size.
Practical implications
The findings appear to suggest that ethics is an important factor influencing ethical judgments. Hence, the subject should be taught at least at the tertiary level so as to inculcate ethical values early in younger generation. An ethically imbued workforce can be expected to make sound and equitable corporate decisions.
Originality/value
The study offers preliminary insight into the benefit of introducing the business ethics course in the undergraduate accounting programme at public universities in Malaysia.
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The purpose of this paper is to examine the extent to which demographic factors and corporate ethical value impact on ethical decisions of Malaysian accounting practitioners.
Abstract
Purpose
The purpose of this paper is to examine the extent to which demographic factors and corporate ethical value impact on ethical decisions of Malaysian accounting practitioners.
Design/methodology/approach
A questionnaire survey was carried out to elicit opinions from accounting practitioners on corporate ethical values and ethical judgements. Regression analysis was performed on 201 completed and useable questionnaires.
Findings
The regression analysis shows that corporate ethical value is a significant factor determining ethical judgements. Age is also a significant factor, with older accounting practitioners being stricter in their ethical stance. To a lesser extent, gender is also significant, with females exhibiting higher ethical judgements than males.
Research limitations/implications
The regression model reports an adjusted R-squared of 19.2%, which suggests further work in this area is necessary to identify other determinants for (un)ethical judgements. A qualitative approach such as interviewing corporate players may shed light on other possible factors.
Practical implications
The findings suggest that regulatory efforts have contributed towards a more ethically imbued corporate environment. The Malaysian Code on Corporate Governance (2012), which recommends corporations to have formalized ethical standards and women on corporate boards, appears to have positive influence on creating a more ethical working climate. In addition, the enactment of the Minimum Retirement Age Act (2012) also proves relevant in further promoting ethical judgements.
Originality/value
The study highlights the applicability of the theory of moral development to an Asian developing country, and that gender, age and corporate ethical values are complementary in influencing ethical judgements of accounting practitioners in Malaysia.
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Charles H. Cho, Giovanna Michelon, Dennis M. Patten and Robin W. Roberts
Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream accounting research community. In general, this recently published research…
Abstract
Purpose
Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream accounting research community. In general, this recently published research has failed to engage significantly with prior CSR-themed studies. The purpose of this paper is threefold. First, it examines whether more recent CSR reporting differs from that of the 1970s. Second, it investigates whether one of the major findings of prior CSR research – that disclosure appears to be largely a function of exposure to legitimacy factors – continues to hold in more recent reporting. Third, it examines whether, as argued within the more recent CSR-themed studies, disclosure is valued by market participants.
Design/methodology/approach
Using Fortune 500 data from the late 1970s (from Ernst & Ernst, 1978) and a more recent sample (2010), the authors identify differences in CSR disclosure by computing adequate measures in terms of disclosure breadth and comparing them for any potential changes in the influence of legitimacy factors between 1977 and 2010. In the second stage of the analysis, the authors use a standard valuation model to compare the association between CSR and firm value between the two time periods.
Findings
The authors first find that the breadth of CSR disclosure increased significantly, with respect to both environmental and social information provision. Second, the authors find that the relationship among legitimacy factors and CSR disclosure does not differ across the two time periods. However, the analysis focusing on environmental disclosure provides evidence that industry membership is less powerfully related to differences in reporting, but only for the weighted disclosure score. Finally, the results indicate that CSR disclosure, in apparent contrast to the arguments of the more recent mainstream investigations, is not positively valued by investors.
Research limitations/implications
The authors explore changes in CSR disclosure only for industrial firms and as such the authors cannot generalize findings to companies in other industries. Similarly, the authors focus only on companies in the USA while different relationships may hold in other countries. Further, the disclosure metrics are limited by the availability of firm-specific information provided by Ernst & Ernst. Limitations aside, however, the findings appear to suggest that the failure of the new wave of CSR research in the mainstream accounting community to acknowledge and consider prior research into social and environmental accounting is potentially troublesome. Specifically, recent CSR disclosure research published in mainstream journals often lends credence to voluntary disclosure arguments that ignore previous contradictory findings and well-established alternative explanations for observed empirical relationships.
Practical implications
This paper provides supporting evidence that the unquestioned acceptance by the new wave of CSR researchers that the disclosure is about informing investors as opposed to being a tool of legitimation and image enhancement makes it less likely that such disclosure will ever move meaningfully toward transparent accountability.
Originality/value
The study suggests that CSR disclosure, while used more extensively today than three decades ago, may still largely be driven by concerns with corporate legitimacy, and still fails to provide information that is relevant for assessing firm value. As such, the failure of the mainstream accounting community to acknowledge this possibility can only hinder the ultimate development of better accountability for all of the impacts of business.
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Medhat Endrawes, Shane Leong and Kenan M. Matawie
This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of…
Abstract
Purpose
This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of accountability on auditors’ professional scepticism.
Design/methodology/approach
Three of the Big 4 firms in Australia and Egypt participated in an audit judgement experiment, which required them to indicate their beliefs about the risk of fraud and error at the planning stage of a hypothetical audit and evaluate the truthfulness of explanations provided by the client management. The authors examined whether their professional scepticism was influenced by accountability.
Findings
The results indicate professional scepticism differs significantly between cultures in some situations. The fact that culture influences scepticism suggests that even when auditors use the same standards (such as ISA 240 and ISA 600), they are likely to be applied inconsistently, even within the same firm. The authors, therefore, recommend that international bodies issue additional guidance on cultural values and consider these cultural differences when designing or adopting auditing standards.
Originality/value
To the best of the authors’ knowledge, this is the first study that examines whether culture moderates the impact of accountability on auditors’ professional scepticism using Egyptian and Australian (Middle Eastern and Western) auditors. Prior literature suggests that individuals subject to accountability pressure increase their cognitive effort and vigilance to detect fraud and error. As the authors find evidence that culture moderates accountability pressure and as accountability affects scepticism, they add to the literature suggesting that culture can influence professional scepticism.
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Charles H. Cho, Martin Freedman and Dennis M. Patten
The purpose of this paper is to examine three potential explanations for the corporate choice to disclose environmental capital spending amounts.
Abstract
Purpose
The purpose of this paper is to examine three potential explanations for the corporate choice to disclose environmental capital spending amounts.
Design/methodology/approach
Using archival data from a sample of Fortune 500 US firms operating in industries subject to both the Environmental Protection Agency's (EPA) TRI program and the Occupational Safety and Health Administration's Hazard Communication Standards, the authors conduct quantitative threshold tests to first investigate whether disclosure appears to be a function of the materiality of the spending. Using statistical tests, including multiple regression analyses, the authors next attempt to differentiate the choice to disclose across voluntary disclosure theory and legitimacy theory arguments.
Findings
First, the authors find that, for the overwhelming majority of observations, the disclosed amounts are not quantitatively material. This suggests that non‐disclosure is likely due to immateriality. Next, their findings show that disclosing firms do not exhibit improved subsequent environmental performance relative to non‐disclosing companies. Further, controlling for firm size and industry class, they find the choice to disclose is associated with worse environmental performance.
Research limitations/implications
The sample includes only relatively larger firms from certain industries and this limits the generalizability of the findings. Smaller firms and those from excluded industries may have other reasons to choose to disclose environmental information. Further, the authors rely on TRI data to assess pollution performance, but TRI is self‐reported and its reliability is only as good as the inputs. Finally, although environmental capital spending is potentially relevant information, this investigation does not examine other types of environmental information disclosure.
Practical implications
This paper provides corroborating evidence that companies use the disclosure of environmental capital spending as a strategic tool to address their exposures to political and regulatory concerns. Hence, interpreting disclosed environmental information would appear to require careful understanding of the underlying motivations.
Originality/value
This paper extends the environmental accounting and reporting literature by contributing to the unresolved question of what drives differences in the corporate disclosure of environmental information. The authors add to this body of research by investigating the disclosure of one specific piece of environmental information, the amount of capital expenditures incurred for pollution abatement and control.
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The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and ethical…
Abstract
Purpose
The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and ethical intention, involved in the ethical decision making (EDM) of accounting professionals.
Design/methodology/approach
A structured questionnaire containing four vignettes of ethical dilemmas is used in the paper to obtain data from 329 accounting professionals. The data are analyzed using Pearson correlation matrix, independent sample t-test, one-way analyses of variance and multiple regression estimation techniques.
Findings
The findings of the paper suggest that age, economic status, upbringing, moral idealism and relativism, magnitude of consequence and social consensus are significant determinants of the EDM process of accounting professionals.
Practical implications
The paper provides evidence to guide accounting regulatory bodies on ways to strengthen extant measures that ensure strict compliance with ethics codes among accounting professionals in Nigeria.
Originality/value
The paper provides support for Kohlberg’s cognitive reasoning and moral development theory and Rest’s EDM theoretical model, which will aid the development of a structured curriculum for accounting ethics instruction in Nigeria, as hitherto, there is yet to be a provision for a stand-alone ethics course in the undergraduate accounting programs in Nigeria.
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Jonatan Södergren and Niklas Vallström
The twofold aim of this theory-building article is to raise questions about the ability of queer cinema to transform market culture and ideologies around gender and sexuality…
Abstract
Purpose
The twofold aim of this theory-building article is to raise questions about the ability of queer cinema to transform market culture and ideologies around gender and sexuality. First, the authors examine how the very capitalization of queer signifiers may compromise the dominant order from within. Second, the authors address how brands possibly can draw on these signifiers to project authenticity.
Design/methodology/approach
Through visual methods of film criticism and the semiotic analysis of three films (Moonlight, Call Me By Your Name and Portrait of a Lady on Fire), the authors outline some profound narrative tensions addressed by movie makers seeking to give an authentic voice to queer lives.
Findings
Brands can tap into these narrative attempts at “seeing the invisible” to signify authenticity. False sublation, i.e. the “catch-22” of commodifying the queer imaginaries one seeks to represent, follows from a Marcusean analysis.
Practical implications
In more practical terms, “seeing the invisible” is proposed as a cultural branding technique. To be felicitous, one has to circumvent three narrative traditions: pathologization, rationalization and trivialization.
Originality/value
In contrast to Marcuse's pessimist view emphasizing its affirmative aspects, the authors conclude that such commodification in the long term may have transformative effects on the dominant ideology. This is because even if something is banished to the realm of imagination, e.g. through aesthetic semblance, it can still be enacted in real life.
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Ceramic materials and glasses have become important in modern industry as well as in the consumer environment. Heat resistant ceramics are used in the metal forming processes or…
Abstract
Purpose
Ceramic materials and glasses have become important in modern industry as well as in the consumer environment. Heat resistant ceramics are used in the metal forming processes or as welding and brazing fixtures, etc. Ceramic materials are frequently used in industries where a wear and chemical resistance are required criteria (seals, liners, grinding wheels, machining tools, etc.). Electrical, magnetic and optical properties of ceramic materials are important in electrical and electronic industries where these materials are used as sensors and actuators, integrated circuits, piezoelectric transducers, ultrasonic devices, microwave devices, magnetic tapes, and in other applications. A significant amount of literature is available on the finite element modelling (FEM) of ceramics and glass. This paper gives a listing of these published papers and is a continuation of the author's bibliography entitled “Finite element modelling of ceramics and glass” and published in Engineering Computations, Vol. 16, 1999, pp. 510‐71 for the period 1977‐1998.
Design/methodology/approach
The form of the paper is a bibliography. Listed references have been retrieved from the author's database, MAKEBASE. Also Compendex has been checked. The period is 1998‐2004.
Findings
Provides a listing of 1,432 references. The following topics are included: ceramics – material and mechanical properties in general, ceramic coatings and joining problems, ceramic composites, piezoceramics, ceramic tools and machining, material processing simulations, fracture mechanics and damage, applications of ceramic/composites in engineering; glass – material and mechanical properties in general, glass fiber composites, material processing simulations, fracture mechanics and damage, and applications of glasses in engineering.
Originality/value
This paper makes it easy for professionals working with the numerical methods with applications to ceramics and glasses to be up‐to‐date in an effective way.
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