Don W. Finn

Ethical problems in public accounting: The view from the top

The authors empirically examine the nature and extent of ethical problems confronting senior level AICPA members (CPAs) and examine the effectiveness of partner actions and codes of ethics in reducing ethical problems. The results indicate that the most difficult ethical problems (frequency reported) were: client requests to alter tax returns and commit tax fraud, conflict of interest and independence, client requests to alter financial statements, personal-professional problems, and fee problems. Analysis of attitudes toward ethics in the accounting profession indicated that (1) CPAs perceive that opportunities exist in the accounting profession to engage in unethical behavior, (2) CPAs, in general, do not believe that unethical behavior leads to success, and (3) when top management (partners) reprimand unethical behavior, the ethical problems perceived by CPAs seem to be reduced.

Budgetary control and demographics in employee performance evaluation

This study examined employee performance data and found that evidence exists which supports the linkage between worker efficiency and a set of demographic factors. One may generalize from these results that budgetary control and planning could be enhanced by including an evaluation of potential employees projected performance levels using demographic factors in the employee selection and evaluation process. These demographic factors are identified and an employment decision model is presented to improve the potential employment decision.

Ethical Perceptions of CPAs

There has been an increasing concern about ethical behaviour in the accounting profession. Examines CPAs′ perceptions about the ethical behaviour which currently exists in the accounting profession. Results indicate that there is a polarity which exists among CPAs. Many believe that accountants, generally, do act in an ethical manner. Importantly, however, many others believe that unethical behaviour has increased in recent years. Further, there is a growing belief among some practitioners that the actions of partners of CPA firms may be condoning that unethical behaviour.

Productivity predictors of assembly workers using standards based on learning curves

This study examines the impact of long range planning in a manufacturing setting where standards are used to budget and evaluate employee performance and it further investigates whether demographic factors can be used to predict worker performance. Twenty-three factors were chosen for the study and five factors were significant in explaining employee performance. The results suggest that demographic factors may be used to identify potentially high performing workers.