Search results

1 – 6 of 6
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 8 January 2020

Bruce Robert Elder and Laurie Swinney

The purpose of this study is to investigate the extent to which a character component is required for occupational licensing by state, industry and occupation. This study also…

203

Abstract

Purpose

The purpose of this study is to investigate the extent to which a character component is required for occupational licensing by state, industry and occupation. This study also investigates whether the good moral character (GMC) is defined and how GMC is defined in state statutes. Investigating the GMC requirement is important to society at large because character is a vital factor for trust and trust is an essential component to voluntary exchange and free markets. Investigating the GMC requirement is also important to the thousands of rehabilitated individuals who may be denied work in licensed occupations because of past transgressions.

Design/methodology/approach

The quantitative research data were collected from state licensing statutes. The number of licensed occupations within each of the 50 states that require GMC was tabulated, as well as the number of states that require GMC for licensing by industry group. In addition, an occupation that requires GMC in a high number of states was compared to an occupation that requires GMC in a low number of states within 11 industry groups. Finally, regulatory statutes were searched to determine how good moral character is defined by each of the state licensing boards for the select occupations.

Findings

This paper reports that the inclusion of a character component within regulatory licensing statutes varies widely by occupation and by state. The number of occupations requiring GMC ranged from 8 to 119 per state. The number of states requiring GMC ranged from 12 to 49 per industry group. Occupations within industry groups that are more frequently licensed are also more likely to require GMC than occupations that are less frequently licensed. Occupations that are more frequently licensed, however, are generally not more likely to define GMC in their regulatory statutes. Only accounting, an occupation that requires GMC in most states, also defines GMC in more states than any of the other select occupations.

Research limitations/implications

Only state regulatory statutes were searched for definitions of GMC. Definitions could be included in other government documents such as rules or regulations. As these additional sources were not searched, the number of states that define GMC for the select occupations cited in this study may be understated.

Originality/value

Prior research has included only studies of the GMC requirement relating to the licensing of attorneys and accountants. The current research explores the extent that good moral character is required for licensing across states, industries and select occupations. This research agrees with prior research that GMC, although providing an important foundation for public trust, is typically not well-defined. To counter criticism of the requirement, this paper concludes with a call for the inclusion of a GMC definition within occupational licensing statutes that is “narrowly and precisely construed, avoiding problems of both vagueness and over breadth” (AICPA and NASBA, 2018).

Access Restricted. View access options
Article
Publication date: 1 October 2003

Donald Ace Morgan, John Sneed and Laurie Swinney

This article examines the perceptions of both administrators and faculty relating to the validity of student evaluations and the existence of possible biasing factors. The results…

880

Abstract

This article examines the perceptions of both administrators and faculty relating to the validity of student evaluations and the existence of possible biasing factors. The results indicate that administrators believe student evaluations measure teaching effectiveness to a greater degree than faculty, while faculty members believe their personality is the primary determinant of ratings on student evaluations. Faculty also believe that the type of course, the work load of a course, and the grade distribution of a course have a larger impact on student evaluations when compared with administrators’ beliefs.

Details

Management Research News, vol. 26 no. 7
Type: Research Article
ISSN: 0140-9174

Keywords

Access Restricted. View access options
Article
Publication date: 1 August 2001

Laurie S. Swinney

Outlines the role of the Uniform Accountancy Act published jointly by the National Association of Accountancy and the American Institute of Certified Public Accountancy, showing…

219

Abstract

Outlines the role of the Uniform Accountancy Act published jointly by the National Association of Accountancy and the American Institute of Certified Public Accountancy, showing it is a vehicle to align state accountancy laws. Discusses the need to do this as travel and communication makes clients easily accessible from any area. Covers the perceived benefits and looks at the barriers to implementation. Reports the results of a survey of State Board of Accountancy Members and the State Society of CPA officers about the proposals. Looks at the concerns expressed and concludes that the main principles are supported but there are areas which need to be addressed before these regulations would be adopted by all states.

Details

Management Research News, vol. 24 no. 8/9
Type: Research Article
ISSN: 0140-9174

Keywords

Access Restricted. View access options
Article
Publication date: 1 July 2004

Steven C. Hall and Laurie S. Swinney

Prior research provides evidence that firms make accounting choices to avoid violation of debt covenant provisions and the resulting costs of technical default. We extend this…

1272

Abstract

Prior research provides evidence that firms make accounting choices to avoid violation of debt covenant provisions and the resulting costs of technical default. We extend this research by asking why some firms refrain from making accounting policy changes when faced with costs of technical default. We considered two possible explanations. First, we hypothesise that these defaulting firms may lack the flexibility to make accounting changes. Second, we hypothesise that these defaulting firms may lack incentive to change accounting methods. Results confirm prior research and indicate that defaulting firms make more accounting changes than non‐defaulting firms. The decision by defaulting firms to change or not change accounting methods during the three years ending in the year of a technical default of debt covenants can be explained in part by the ability of the firm and by the incentives of the firm to make a change.

Details

Management Research News, vol. 27 no. 7
Type: Research Article
ISSN: 0140-9174

Keywords

Access Restricted. View access options
Book part
Publication date: 13 August 2012

Laurie Swinney and Bruce Elder

The accounting, medical, and legal professions share characteristics common to peer-reviewed professions. These professions also share challenges to professionalism. All three…

Abstract

The accounting, medical, and legal professions share characteristics common to peer-reviewed professions. These professions also share challenges to professionalism. All three have been criticized for declining professionalism and for choosing commercial success over serving the public interest. Although the medical and legal professions have taken steps to promote a higher level of professional conduct by their members, the accounting profession has not launched initiatives to promote professionalism.

We discuss the initiatives instigated by the legal and medical professions using the five elements of professionalism framework (Hamilton, 2008a). Specifically, the framework highlights the importance of growth in personal conscience, demands compliance with the ethics of duty, inspires realization of aspirational goals, requires accountability of peer professionals, and emphasizes devotion to serving the public good. We recommend that members of the accounting profession use the five elements of professionalism framework to define, demonstrate, and assess professionalism. We conclude that promoting professionalism is a means for restoring professional identity for individual accountants as well as a means for fulfilling the accounting profession's contract with society.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78052-761-1

Keywords

Available. Content available
Book part
Publication date: 13 August 2012

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78052-761-1

1 – 6 of 6
Per page
102050