Strategic perspective—the ability to step back and see the big picture—can be learned.
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.
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Manuscripts should be forwarded to the editor, Vicky Arnold, at VArnold@bus.ucf.edu via e-mail. All text, tables, and figures should be incorporated into a word document prior to…
Abstract
Manuscripts should be forwarded to the editor, Vicky Arnold, at VArnold@bus.ucf.edu via e-mail. All text, tables, and figures should be incorporated into a word document prior to submission. The manuscript should also include a title page containing the name and address of all authors and a concise abstract. Also, include a separate word document with any experimental materials or survey instruments. If you are unable to submit electronically, please forward the manuscript along with the experimental materials to the following address:
Using experimental scenarios, the current study suggest that the management accountants’ professional attributes social obligation, professional autonomy, professional…
Abstract
Using experimental scenarios, the current study suggest that the management accountants’ professional attributes social obligation, professional autonomy, professional affiliation, and professional dedication are associated with three ethical rationales that have been identified as playing important roles in ethical judgment, the perception of the ethicality of an action; moral equity, contractualism, and relativism. Understanding these issues will assist in determining the management accounting professional attributes that should be fostered in encouraging the ethical judgments of management accountants since research indicates that the moral equity and contractualism rationales are consistent with individuals at the post-conventional stage of ethical development and more ethical judgments while the relativism rationale is consistent with the conventional stage of moral development and less ethical judgments.
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References should follow the APA (American Psychological Association) standard. References should be indicated by giving (in parentheses) the author's name followed by the date of…
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References should follow the APA (American Psychological Association) standard. References should be indicated by giving (in parentheses) the author's name followed by the date of the journal or book; or with the date in parentheses, as in ‘suggested by Canada (2005).’