Search results

1 – 5 of 5
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 28 October 1988

M. Athar Murtuza and William Brunsen

This paper discusses the importance of close collaboration between practitioners and academics to address common concerns of the profession. Although there are a few institutions…

779

Abstract

This paper discusses the importance of close collaboration between practitioners and academics to address common concerns of the profession. Although there are a few institutions which offer a curriculum for the education of financial planners, most AACS Bschools do not offer such a program. A survey was conducted of AACSB member institutions to ask whether they offer personal financial planning (PFP) courses, if so, how many and whether they offer a major or degree in the field. The schools were also asked whether their advisory group(s) contained active business representatives and whether the advisory groups contained professional financial planners. Most of the respondents offer only one or two courses and these seem to include many personal budgeting or self‐improvement courses rather than part of a curriculum for a personal financial planning professional. Very few respondents offer a degree or major in financial planning. Although all the advisory groups seem to include active business people, there are very few members who were reported as professional personal financial planners.

Details

American Journal of Business, vol. 3 no. 2
Type: Research Article
ISSN: 1935-519X

Keywords

Access Restricted. View access options
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 in…

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.

Details

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

Keywords

Access Restricted. View access options
Article
Publication date: 1 March 2005

Kusum W. Ketkar, Athar Murtuza and Suhas L. Ketkar

Using Transparency International’s Corruption Perceptions Index (CPI), this paper establishes a statistically significant link between CPI and foreign direct investment (FDI…

517

Abstract

Using Transparency International’s Corruption Perceptions Index (CPI), this paper establishes a statistically significant link between CPI and foreign direct investment (FDI) flows to 54 developing and developed countries. In addition to each country’s CPI, several location and economic characteristics are also postulated to influence FDI. For a group of 22 developing countries, the paper then simulates the impact of an improvement in the CPI score on FDI. This simulation shows that a one point improvement in CPI would generate on average additional FDI of 0.5% of GDP. For instance, the gain in annual FDI would be $7.5 billion for India and $18 billion for China. The paper further simulates the effects of larger FDI on the generation of taxable income and tax revenues in each country using country-specific rates of return on US investment and the highest marginal corporate tax rate in each country. This simulation shows that a three point improvement in CPI would more than double the corporate tax take on average with the biggest beneficiaries such as India, Turkey, Egypt, South Korea, the Philippines and Thailand.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 17 no. 3
Type: Research Article
ISSN: 1096-3367

Access Restricted. View access options
Article
Publication date: 17 April 2020

Steve Evans

122

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 3
Type: Research Article
ISSN: 0951-3574

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

Felix Pomeranz

The paper conveys selected Islamic perspectives on business ethics to encourage debate on the subject in the USA. The objective is to better prepare American businessmen for the…

7767

Abstract

The paper conveys selected Islamic perspectives on business ethics to encourage debate on the subject in the USA. The objective is to better prepare American businessmen for the ongoing shifts to global management. The regulatory climate that is currently arising is linked to the ascendancy of international accounting standards relative to the USA's generally accepted accounting principles. Islamic ethicists are seeking to install a climate of high level ethics and to weed out forbidden transactions. The revival of Muslim interest in accounting marks a revival of a historic pattern which is thought to have anticipated the rise of bookkeeping in the West. Also, there is a current tendency in Islamic states toward a unified political and economic system likely to affect international trade, hopefully with beneficial results for the USA.

Details

Managerial Auditing Journal, vol. 19 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

1 – 5 of 5
Per page
102050