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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To not only help with price quality and reliability and speed of delivery but also to enhance value analysis, make‐or‐buy analysis and supplier audits and certification. Planning…
Abstract
Purpose
To not only help with price quality and reliability and speed of delivery but also to enhance value analysis, make‐or‐buy analysis and supplier audits and certification. Planning may also be enhanced and assistance may be derived in maintaining ethical standards.
Design/methodology/approach
An integration of the managerial accounting and purchasing functions is discussed and illustrated. It is hypothesized that synergy can be gained by the organization and related stakeholders.
Findings
The purchasing function in business organizations is becoming increasingly important, and synergies can be gain by integrating the purchasing and managerial accounting functions.
Originality/value
By integrating the purchasing and managerial accounting functions, costs can be reduced and quality can be increased.
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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…
Abstract
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.
The law-oriented short stories and novels of lawyer/English professor John William Corrington are receiving increasing attention from legal scholars. However, no one has analyzed…
Abstract
The law-oriented short stories and novels of lawyer/English professor John William Corrington are receiving increasing attention from legal scholars. However, no one has analyzed the science fiction screenplays he co-wrote with his wife, Joyce, from a legal perspective. This article analyzes two such screenplays and concludes that they are “Socratic” texts whose narrative structures and epistemological processes work in much the same way that the traditional participatory exchange works in law school. My analysis explores the links between law, allegory and science fiction as intersecting methods to imagine the possibilities for the future.
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are…
Abstract
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.
THIS number will appear at the beginning of the Leeds Conference. Although there is no evidence that the attendance will surpass the record attendance registered at the Birmingham…
Abstract
THIS number will appear at the beginning of the Leeds Conference. Although there is no evidence that the attendance will surpass the record attendance registered at the Birmingham Conference, there is every reason to believe that the attendance at Leeds will be very large. The year is one of importance in the history of the city, for it has marked the 300th anniversary of its charter. We hope that some of the festival spirit will survive into the week of the Conference. As a contributor has suggested on another page, we hope that all librarians who attend will do so with the determination to make the Conference one of the friendliest possible character. It has occasionally been pointed out that as the Association grows older it is liable to become more stilted and formal; that institutions and people become standardized and less dynamic. This, if it were true, would be a great pity.