Laurie W. Pant

A validation and extension of a multidimensional ethics scale

Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined Reidenbach and Robins measure of intention to make a particular choice, a social desirability bias or “halo effect” was identified. Methodological implications for business ethics research are also presented.

Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting

This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a professions international code of conduct. We apply it to the “Guidelines on Ethics for Professional Accountants” issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstedes (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions.

A methodological note on cross-cultural accounting ethics research

Abstract Predicting international differences in ethical behavior is important for multinational accounting firms. This note reports an empirical test of the usefulness of Hofstedes five dimensions of culture to predict cross-cultural differences in ethical sensitivity. A small-sample survey of academic experts in cross-cultural management research in accounting and other business disciplines demonstrated that Power Distance and Confucian Dynamism were expected to be consistently related to ethical judgment in a series of eight accounting-related ethical vignettes, while Individualism showed strong effects, its direction depended on the nature of the ethical dilemma described in the vignette. Over all of the experts, there was statistically significant consensus. Implications of the findings for the research design of cross-cultural accounting ethics studies is also discussed.

Beyond Bean Counting: Establishing High Ethical Standards in the Public Accounting Profession*

Business professions are increasingly faced with the question of how to best monitor the ethical behavior of their members. Conflicts could exist between a professions desire to self-regulate and its accountability to the public at large. This study examines how members of one profession, public accounting, evaluate the relative effectiveness of various self-regulatory and externally imposed mechanisms for promoting a climate of high ethical behavior. Specifically, the roles of independent public accountants, regulatory and rule setting agencies, and undergraduate accounting education are investigated. Of 461 possible respondents, 230 questionnaires (a 49.6% response rate) indicated that the professions own rule setting body (The American Institute of Certified Public Accountants) and the use of peer review were perceived as the most effective mechanisms, while government regulation was ranked least. Respondents also evaluated the extent to which ethics should be covered in the accounting curriculum. For every course, the CPAs believed a greater emphasis on ethics is appropriate than presently exists. Suggestions for more effectively integrating ethics into accounting courses are made. Finally, respondents were also asked whether in answering the questionnaire they used a definition of ethics as either the “Professional Code of Conduct” or a “moral and philosphical framework for guiding beliefs.” Those who viewed ethics as abiding by a professional code had more confidence in the mechanisms addressed in this study to aid the public accounting professions ability to ensure high ethical standards of conduct. Methodological implications of this distinction for future studies in business ethics are discussed.

Are Women Held to a Higher Moral Standard Than Men? Gender Bias Among University Students

This study examines gender bias in ethical decision-making, defined as a difference in the evaluation of the morality of an action depending on the gender of the person performing the action. Results indicate that college student respondents exhibited some degree of gender bias, and that it was especially noticeable among the male respondents. Bias was somewhat more pronounced among liberal arts majors than other business majors, and non- existent among accounting majors. Implications for early-career professional training and business ethics research are discussed.

Revitalizing the MBA for the New Millennium: A Collaborative Action Research Approach

Business schools are facing increased competition due to information technology innovations and customer dissatisfaction. In response, business schools are turning to a variety of solutions, such as team teaching, integrated curricula, and distance learning. This article presents the results of a collaborative action research project initiated by one business school faced with the need to revitalize its MBA program. The faculty engaged in this project learned much about the challenges of teaching an integrative course and the constancy of change. We share our conclusions and recommendations about an integrated curriculum, distance learning, adult learning, team teaching, revisions in program duration and structure, as well as advice on the necessary administrative support and compensation for business schools contemplating such changes.

The Only Thing That Counts Is That Which Is Counted: a Discussion of Behavioral and Ethical Issues in Cost Accounting That Are Relevant for the Ob Professor

ing can provide professors of organizational theory with both a rich source of examples for the OB classroom and an agenda for potential joint research projects with accounting faculty. The following quotation illustrates the behavioral elements in the organizational accounting system. Ron Mannino, chairperson of the Department of Accounting at the University of Massachusetts, summarizes the interplay of cost accounting and behavioral aspects of the organization with the expression, &dquo;The only thing that counts is that which is counted.&dquo; This article will present several cost accounting applications which portray the behavioral problems that arise when managers are evaluated by the same financial data used by organizations for external reporting, planning and control purposes. Another concern for both OB and accounting professors is the role of ethics in the curriculum. The following quote appeared in an article in the New York Times (Salmans, 1987). From Ivan Boesky and Martin Siegel, lately two of the betterknown names in the financial community, to a handful of callow young Wall Street traders whose alleged conspiracy was derided