Maria L. Roxas

An investigation of the ethical decision-making process across varying cultures

Abstract This study examines the influence of dimensions of culture on the ethical decision process. Do various cultures perceive the ethical dilemma differently? Do these cultures prefer different types of actions? Do these cultures perceive the role of the accountant differently in response to the consequences? This study has a broad scope of countries (nine), which allows richer contrasts of cultural dimensions. The three aspects of the ethical decision-making process (perceived dilemma, perceived actions, and perceived consequences) are analyzed rather than asking the respondent to make an ethical judgement. Accounting systems adopted by countries reflect culture, profession, and industry. The responses from countries with different accounting systems is analyzed. The findings of this study will provide practitioners as well as academics insight into the harmonization of accounting standards. Research about ethical problems may help accountants anticipate and predict problems that might occur and identify referent countries for solutions to these problems. These findings will also be useful to auditors and accountants designing training programs for multicountry practices.

A preliminary evaluation of professional accounting services: direct marketing on the Internet

Recent advances in the Internet have afforded professional accounting firms a form of promotion to enhance their image as technologically competent. Currently, over 2,000 accounting firms have Web sites registered with The List of CPA Firms Directory. The objective of this paper is to conduct a preliminary content analysis of the web pages of accounting firms. A total of 346 Web sites were randomly selected. The contents of the Web pages were examined and analysed for inclusion of client choice factors, basic company information, value added features, and graphics. The registration of the accounting firms’ Web sites by search engines, Web yellow pages, CPA directories, and state CPA societies was also investigated. Generally, firms did a good job of providing basic client desired information about the firm, but they must register their Web sites with search engines that are commonly available and must encourage more interactivity with existing and potential clients by providing free information such as newsletters and links to relevant Web sites. They need to develop greater expertise in using the specific features and advantages of the Internet medium.

Adapting Cooperative Learning Strategies to Facilitate Ethics Discus sions Using E-Mail

This paper reports on a project in which students discussed an ethical dilemma using Internet e-mail as the medium of communication. The assignment requires both informal and formal document development in a team environment and uses cooperative learning strategies to assure full participa tion by all students. Students thus have the advantage of discussing an important current business issue, are facili tated in this discussion by the use of structured learning techniques, are required to exercise their thinking and writ ing skills in a variety of ways, and in many cases must acquire new technical and intellectual skills for communi cation across the Internet.