Murphy Smith

How culture affects the use of information technology

Multinational enterprises (MNEs) must be able to communicate and process data efficiently and effectively throughout the firm. The use of information technology is often affected by the various cultures in which MNEs operate. Technological advances have altered the methods by which MNEs conduct both their domestic and international operations. Advances such as e-business, information security, and electronic financial reporting are among the most significant technological changes facing accountants. As accountants confront and resolve these challenges, they will need to consider the effects of culture on implementation and use of technology. The purpose of this study was to examine differences in cultural and organizational environments of MNEs. Based on these cultural differences, we formed and tested hypotheses regarding the utilization of information technology by accountants. The findings indicate that impediments to international data flow are significantly related to culture.

Changes in Gender Distribution Among Accounting Academics

The purpose of this study is to examine the current developments in the distribution of men and women in accounting academia, including university faculty positions and in leadership roles in the American Accounting Association (AAA). The study also reviews womens participation in the accounting practice field. The proportion of faculty positions held by women has increased in all academic ranks. The proportion of AAA leadership positions held by women has increased, such as regional vice presidents and membership on editorial boards. However, even with these increases, a much lower proportion of women hold senior academic ranks and leadership positions in the AAA. Perhaps, if the trend continues, women will account for a higher proportion of these academic roles in the future, but due to the different perspectives on work-life balance and other gender-related differences, women may choose to hold a lower proportion of these roles.

Ethical Predisposition of Certified Public Accountants: A Study of Gender Differences

Using a sample of 304 Certified Public Accountants (CPAs), this paper investigates gender differences in moral development and personal value preferences of CPAs. We used the Defining Issues Test (DIT) to measure moral development, the Rokeach Value Survey (RVS) (Rokeach, 1973) to determine value preferences, and the Musser and Orke (1992) typology to determine value type preferences. The typology analysis indicates that all CPAs in our sample prefer personal values to social values. From an overall ethical predisposition standpoint, males and females are more alike than different; yet, there were a few notable differences. Specifically, males prefer competence values and females have higher preference for moral values. For example, while male CPAs exhibit higher priorities for the competence values of imaginative and logical, female CPAs exhibit higher priority for the moral value of loving. We also find a gender effect for moral development, where female CPAs significantly outscore their male counterparts.

Kleptocracy, nepotism, kakistocracy: impact of corruption in Sub-Saharan African countries

The adverse effect of corruption has been widely investigated in literature. Corruption is said to hamper both economic and human development. A foe of transparency and ethical business ambiance, corruption promotes a trans-lucid accounting milieu. In this paper we investigate the governmental accounting framework in a set of Sub-Saharan countries. This paper contributes to the research literature regarding corruption and government accountability, by developing a new index measure of accountability, which incorporates socio-economic indicators of government accountability. Using this index, results of analysis indicate that corruption has a significant negative relationship with the quality of the government accounting framework and with economic development in the Sub-Saharan countries included in the study.

A descriptive analysis of ethics codes, CSR and efforts to combat human trafficking

In the accounting and business fields, there is no issue bigger than ethics. Most major multinational companies have adopted formal policies on ethics. Businesses are expected to do what is right in all their activities, including financial reporting, taking care of the environment, treatment of employees, and dealings with customers. Such matters fall under the umbrella of corporate governance and corporate social responsibility (CSR). The aims of this paper are as follows: to review the relevant literature on ethics and CSR, to provide a descriptive analysis of ethics codes of the Fortune 100 corporations, and to review corporate efforts to combat human trafficking.

Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisors’ Relationships

This study examines the influence of firm management’s ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor’s propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor’s decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor’s moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.

Negative Social and Economic Effects of the Marriage Penalty Tax on Women and Society

For decades the marriage penalty tax (MPT) has been debated, reduced, increased, and muddled in the US tax system. The issue is important to individual taxpayers, as well as to policy-makers, academic researchers, and society overall. Research shows that the MPT has a negative impact on marital stability, resulting in particularly deleterious effects on women and children, as single females, especially single-parent females, are more likely to be in poverty. Consequently, the MPT is a gender issue in that women are more negatively affected by it than men are, but to varying degrees all members of society are negatively affected, women, men, and children. The purpose of this study is to review how the MPT was affected by the new tax law, the Tax Cuts and Jobs Act of 2017, and briefly review the history of the MPT and its impact on individuals and society. While the MPT was greatly reduced by the 2017 Act, notably regarding tax rates, the MPT, as connected to the earned income tax credit, continues to have a major detrimental impact on low to moderate income couples, discouraging marriage and having a particularly negative effect on their children.

Analysis of GMO food products companies: financial risks and opportunities in the global agriculture industry

One of the biggest issues facing the global agriculture industry is the use of genetically modified organisms (GMOs) in crops and food products. This study compares financial performance of major GMO food companies to other industries. Findings indicate that GMO companies had an average higher return on equity but also a higher level of risk. In addition, the study presents positive and negative perspectives toward GMO foods, along with a discussion of the risks and opportunities. Agricultural studies indicate that applying GMO technology is likely the most effective way to feed many of the worlds hungry. In addition, research supports the safety and nutritional benefits of GMO food products. However, concerns expressed by GMO opponents have been effective in limiting GMO acceptance by the public. Research indicates that the inconsistency between negative public opinion and positive scientific evidence supporting GMO crops is at least partly the result of misrepresentations about GMOs. The ultimate acceptance or rejection of GMO foods will greatly affect food producers, distributors, retailers, and consumers.

How Work-Life Balance, Job Performance and Ethics Connect: Perspectives of Current and Future Accountants

Abstract Prior research has shown that a work environment that facilitates work-life balance not only benefits the personal lives of employees but also leads to better job performance and ethical decision-making. Allocation of time between career and personal life is an age-old challenge for working people. Work-life balance refers to the manner in which people distribute time between their jobs and other activities, such as family, personal pursuits, and community involvement. This study compares the work-life balance perspectives of current and future accountants. Three research questions are examined. The first relates to the importance accountants place on work-life balance. The second concerns how work-life balance perspectives of current practitioners compare to future accountants. The third considers how gender differences affect work-life balance perspectives. Data for analysis was obtained via a survey of current accounting practitioners and of future accountants (students near graduation). Findings indicate that both current and future accountants believe that a healthy work-life balance is connected to work satisfaction, work performance, and ethical decision-making.