Search results

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their schools of affiliation, and their research topics were analyzed to determine the extent of and trends in accounting ethics research. The research rankings of the contributing authors were examined in business ethics journals, top-40 accounting journals, and accounting education journals. Institutional rankings identify supportive places to do accounting ethics research. The impact of significant accounting scandals such as Enron and Madoff was examined and a financial scandal “bump” in paper presentations was found. Authors affiliated with Texas schools had papers following the state requirement of an ethics accounting course. A large amount of ethics education-related research was also presented at the Ethics Symposia. Overall the study results indicate that the Symposium with its AAA affiliation is a high-quality venue for paper presentation.

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.

In 1989, the University of Houston Libraries began a two‐year project to build an experimental Intelligent Reference Information System (IRIS). The IRIS project established a ten‐workstation CD‐ROM network that provided access to 19 CD‐ROM databases, developed an expert system to recommend reference sources, and conducted three research studies. In 1992, the Libraries initiated a new project to replace the IRIS network infrastructure, expand the number of network workstations, increase the number of networked CD‐ROM databases, offer remote access to CD‐ROMs, and provide access to new types of network resources, such as electronic serials and OPACs on the Internet. The Libraries also began a related project to develop a new version of the expert system.

Bailey et al. (2001) queried accounting researchers concerning admitted fraudulent research practices, their beliefs about the prevalence of such practices among their peers, and their perceptions of the causal factors. They used a randomized response technique that assures anonymity, and it remains the only published study to ask these questions explicitly. Over the past two decades, publication pressures have increased, and accounting academia has experienced a shocking instance of fraud. The current study replicates Bailey et al. (2001) and extends the study by asking new questions about the adequacy of participants’ graduate training, the perceived attitudes and practices of mentors and coauthors, and whether their awareness and concern have evolved. Participants’ comments provide insights about the accounting research environment. Importantly, they indicate a lack of consensus about the legitimacy of research practices.

A multimedia computer system is one that can create, import, integrate, store, retrieve, edit, and delete two or more types of media materials in digital form, such as audio, image, full‐motion video, and text information. This paper surveys four possible types of multimedia computer systems: hypermedia, multimedia database, multimedia message, and virtual reality systems. The primary focus is on advanced multimedia systems development projects and theoretical efforts that suggest long‐term trends in this increasingly important area.

From an online survey of 114 participating accountants at staff, senior staff, and supervisor levels from a top-100 U.S. accounting firm, we investigate the effects of the Big Five personality traits (Conscientiousness, Agreeableness, Extraversion, Neuroticism, and Openness) on the ethical decision-making process of accountants. Within the framework of Rest’s (1986) Four-Component Model of Ethical Behavior, we focus on Component III, the formation of an intention to act upon one’s best ethical judgment. Based on the limited extant literature on the connection between personality and ethical behavior, we expect that accountants high in Conscientiousness and Openness will tend to form an intention to act ethically despite pressure in an ethical dilemma. We develop more tentative hypotheses about the remaining three factors. Controlling for age, gender, education, sole earning status, and experience, we find clear positive statistical effects of only Conscientiousness and Openness. These findings have implications for the human resource departments of accounting firms, as well as contributing to a basic understanding of the relationships between Big Five personality factors and ethical intention.

The paper aims to present a wide range of useful freely available internet resources (e.g. directories, e‐journals, FAQs, mailing lists, and weblogs) that allow the reader to investigate the major aspects of the important open access (OA) movement.

The internet resources included in this webliography were identified during the course of one of the authors writing the Open Access Bibliography: Liberating Scholarly Literature with E‐prints and Open Access Journals. The authors evaluated, selected, categorized, and annotated these resources to construct this webliography, which complements the bibliography.

The most useful resources have been annotated and organized into webliography sections. For example, the “Starting Points”, “Debates”, and “General Information” sections list resources that orient the reader to OA and the issues involved. The different “Directories (and Guides)” sections alert the reader to useful finding aids on relevant subjects.

This webliography provides easy access to the most relevant internet resources for understanding and practicing OA. It affirms the significance of OA in scholarly communication, and it identifies the key parties involved in and/or contributing to the OA movement.

Purpose – Past literature suggests that the performance and turnover of the subordinate are affected by the support, abuse, and feedback provided by the supervisor. In this study, we posit that support, abuse, and feedback in an accounting firm, are in turn, affected by the supervisor's personality, as defined by the Big Five personality factors.

Methodology/approach – We conducted a web-based study with 115 accountants from a top 100 US accounting firm. The accountants completed questionnaires related to the personality of their supervisors along with questionnaires related to the support, abuse, and feedback they received from their supervisors. We analyzed the data using factor analysis and multiple regression.

Findings – We hypothesize that Openness and Agreeableness increase support; Neuroticism increases abuse, but less so if the supervisor is an Extravert; and Extraversion and Conscientiousness increase feedback. Among the hypothesized relationships, all are supported except the relationship between Openness and support. Additional findings are that Extraversion and Conscientiousness increase support; Agreeableness and Conscientiousness decrease abuse; and Agreeableness increases feedback.

Research implications – Our study contributes to the literature by demonstrating the relationship between the personality traits of supervisors and their behavior toward subordinates in an accounting setting. The results of our study can be used in identifying the supervisors who have the right personality for the position, which will likely improve the work environment and reduce turnover.