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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

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Article
Publication date: 1 April 1989

Wilda F. Meixner and Dennis M. Bline

This study investigates professional and job‐related attitudes andbehavioural intentions of 427 state and municipal governmentalaccountants from five southwestern states. While…

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Abstract

This study investigates professional and job‐related attitudes and behavioural intentions of 427 state and municipal governmental accountants from five southwestern states. While professional commitment has been investigated in terms of its impact on conflict, researchers have not investigated the possibility of a model of professional attitudes that mirrors organisational attitude models and attempts to predict professional turnover intentions. The conceptual model proposed in this study combines organisational and professional concepts into a single model with the goal of assessing the predictive ability of professional attitudes in conjunction with organisational attitudes with respect to organisational turnover intentions. Path analysis was used to estimate coefficients between related variables as an indication of direct relationships. Attitudes of governmental accountants were observed to be a complex set of relationships including professional as well as traditional organisational attitudes (job and professional satisfaction and organisational and professional commitments) as predictors of professional and organisational turnover intentions.

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Accounting, Auditing & Accountability Journal, vol. 2 no. 1
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 3 September 2002

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76230-953-5

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Book part
Publication date: 14 December 2004

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-280-1

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Book part
Publication date: 30 September 2003

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-231-3

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Book part
Publication date: 15 December 2008

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

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Book part
Publication date: 14 July 2006

The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding publication…

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The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding publication. Publishing quality papers in a timely manner would not be possible without their efforts.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-448-5

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Book part
Publication date: 10 August 2005

The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding publication…

Abstract

The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding publication. Publishing quality papers in a timely manner would not be possible without their efforts.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76231-218-4

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Book part
Publication date: 24 August 2011

Robert W. Rutledge, Khondkar E. Karim and Alan Reinstein

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the…

Abstract

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the collaboration tendencies of these authors should benefit early-career-stage accounting faculty. Seven factors are examined for the publications of 93 of the most productive accounting authors. These productive authors are found to include fewer coauthors on their publications early in their careers. The number of coauthors increases through their first 16 to 17 years and then decreases through the remainder of their careers. The results also indicate that productive accounting researchers include a greater number of coauthors on more recently published articles and on longer articles. Fewer coauthors are included when a productive author is affiliated with a “top-10” university or on articles published in highly ranked accounting journals. Lastly, the results show that prolific authors seek out coauthorship throughout their careers and usually include one or more coauthors on their publications. Implications from these results and specific suggestions for accounting faculty are discussed.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-086-5

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Book part
Publication date: 20 January 2010

Richard A. Bernardi and David F. Bean

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…

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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.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

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