Alasdair MacIntyre’s critique of managerial capitalism is well known, with some arguing that MacIntyrean thought is antithetical to contemporary capitalist business. Nevertheless, substantial efforts have been taken to demonstrate how different business activities constitute MacIntyrean practices, which points to an incoherence at the heart of MacIntyrean business ethics scholarship. This article proposes a way of bridging these perspectives, suggesting a reimagined MacIntyrean approach to business that is thoroughly ‘practice-led.’ A detailed comparison of accounting and management shows that while neither (...) are practices in ‘good order,’ they differ in significant ways: where management does not meet the criteria for a MacIntyrean practice, accounting is a ‘distorted’ practice. This leads to a categorisation of practice-led business activity, whereby the traditional tasks of management are subsumed, shared or subordinated to practices and practitioners. Insights on how this can be implemented are drawn from the ‘communities of practice’ literature and a consideration of professions. (shrink)

Ariane Fischer, David Woodruff, and Johanna Bockman have translated Karl Polanyi’s “Sozialistische Rechnungslegung” [“Socialist Accounting”] from 1922. In this article, Polanyi laid out his model of a future socialism, a world in which the economy is subordinated to society. Polanyi described the nature of this society and a kind of socialism that he would remain committed to his entire life. Accompanying the translation is the preface titled “Socialism and the embedded economy.” In the preface, Bockman explains the historical context (...) of the article and its significance to the socialist calculation debate, the social sciences, and socialism more broadly. Based on her reading of the accounting and society that Polanyi offers here, Bockman argues that scholars have too narrowly used Polanyi’s work to support the Keynesian welfare state to the exclusion of other institutions, have too broadly used his work to study social institutions indiscriminately, and have not recognized that his work shares fundamental commonalities with and often unacknowledged distinctions from neoclassical economics. (shrink)

This article studies the underinvestigated but fascinating issue of the sociological determinants of accounting misbehavior while focusing on an allegedly illicit accounting practice (i.e., restatement) in family- vs. nonfamily-controlled corporations. Under the framework of institutional anomie theory, we examined whether sociological structures (i.e., legal forces and cultural values) influence accounting errors inducing restatements. By applying a multivariate regression analysis to a sample of restating firms listed in 23 countries during the 2006 to 2014 period, we found that (...) legal forces and cultural values significantly moderate the severity of accounting errors. The results of this study suggest that investors, managers, and policymakers should more fully consider the sociological structures of societies when debating the feasibility of corporate misbehaviors, as combining firm-level and country-level analyses could help to predict a firm’s accounting misbehaviors, such as more severe accounting errors. (shrink)

This paper seeks to reconceptualise the basis for trusting teachers in current educational discourses. It proposes moving away from trust based on ‘absolute accuracy’ to trust as encapsulated in the practice of parrhesia. On the surface, parrhesia appears to be the opposite of Sartre’s concept of ‘bad faith’. Paradoxically, however, our attempts to be sincere in our accounts are inevitably tainted by this. This paradox is especially evident in autobiographical writing, an activity that is both parrhesiastic in nature and susceptible (...) to bad faith. This does not mean that we should abandon trust in these ways of accounting for oneself, however. Rather, parrhesiastic practices in autobiographical writing can offer a different understanding of how we account for ourselves and our practices, one that does not pertain to a narrow definition of truth as accuracy, but instead leads to a form of self-criticism where one situates oneself in relation to the ‘truth’ of their accounts in new ways. Towards the end of the paper, I explore three ‘parrhesiastic techniques’ and their relationship to accounting for oneself as a teacher, to reimagine these techniques from technicist to existential ways of relating to our practices. (shrink)

Both Husserl and Sartre speak of quasi-presence in their descriptions of the lived experience of imagination, and for both philosophers, accounting for quasi-presence means developing an account of the hyle proper to imagination. Guided by the perspective of fulfillment, Husserl’s theory of imaginary quasi-presence goes through three stages. Having experimented first with a depiction-model and then a perception-model, Husserl’s mature theory appeals to his innovative conception of inner consciousness. This elegant account nevertheless fails to do justice to the facticity (...) and bodily involvement of our imaginary experience. Sartre’s theory of analogon, based on his conception of imaginary quasi-presence as ‘magical’ self-affection, embodies important insights on these issues. Kinesthetic sensations and feelings are the modes in which we make use of own body to possess and be possessed by the imaginary object, thus lending it a semblance of bodily presence. (shrink)

Alasdair MacIntyre’s After Virtue presented a reinterpretation of Aristotelian virtue ethics that is contrasted with the emotivism of modern moral discourse, and provides a moral scheme that can enable a rediscovery and reimagination of a more coherent morality. Since After Virtue’s publication, this scheme has been applied to a variety of activities and occupations, and has been influential in the development of research in accounting ethics. Through a ‘close’ reading of Chaps. 14 and 15 of AV, this paper considers (...) and applies the key concepts of practices, institutions, internal and external goods, the narrative unity of a human life and tradition, and the virtues associated with these concepts. It contributes, firstly, by providing a more accurate and comprehensive application of MacIntyre’s scheme to accounting than that available in the existing literature. Secondly, it identifies areas in which MacIntyre’s scheme supports the existing approach to professional accounting ethics as articulated by the various International Federation of Accountants pronouncements as well as areas in which it provides a critique and challenge to this approach. The application ultimately provides an alternative philosophical perspective through which accounting can be examined and further research into accounting ethics pursued. (shrink)

This paper argues that, unlike the production-based emissions accounting (on which emissions are attributed to producers of goods and services), the consumption-based emissions accounting (on which emissions are attributed to consumers of these goods and services) can solve the problem of historical emissions. This problem concerns the question of how to assign remedial responsibility for emissions that were made by people who are now dead. Since historical emissions are embedded in the goods consumed by present consumers, and since (...) present consumers can (unlike past producers) do something about their emissions, a consumption-based accounting can contribute to solving the climate crisis. (shrink)

This article reviews the recent reissuing of Richard Owen’s On the Nature of Limbs and its three novel, introductory essays. These essays make Owen’s 1849 text very accessible by discussing the historical context of his work and explaining how Owen’s ideas relate to his larger intellectual framework. In addition to the ways in which the essays point to Owen’s relevance for contemporary biology, I discuss how Owen’s unity of type theory and his homology claims about fins and limbs compare with (...) modern views. While the phenomena studied by Owen are nowadays of major interest to evolutionary developmental biology, research in evo-devo has largely shifted from homology (which was Owen’s concern) towards evolutionary novelty, e.g., accounting for fins as a novelty. Still, I argue that questions about homology are important and raise challenges even for explanations of novelty. (shrink)

Pragmatic difficulties are considered a hallmark of autism spectrum conditions (ASC), but remain poorly understood. We discuss and evaluate existing hypotheses regarding the literalism of ASC individuals, that is, their tendency for literal interpretations of non‐literal communicative intentions. We present evidence that reveals a developmental stage at which neurotypical children also have a tendency for literalism and suggest an explanation for such behaviour that links it to other behavioural, rule‐following, patterns typical of that age. We discuss evidence showing that strict (...) adherence to rules is also widespread in ASC, and suggest that literalism might be linked to such rule‐following behaviour. (shrink)

In an increasingly complex world with increasingly powerful organisations it seems inevitable that society – or groups in society – would become anxious about whether these organisations could be encouraged to match that power with an appropriate responsibility. This is the function of accountability – to require individuals and organisations to present an account of those actions for which society holds them – or would wish to hold them – responsible. And the history of social accounting, at its most (...) fundamental, is a history of attempts to develop this accountability. It seems to me that the widespread and systematic practice of social and environmental accounting is a deeply essential element in any well‐functioning, complex democracy. The corollary is that the absence of such mechanisms raises fundamental questions about the nature of modern democracies. This article briefly outlines what I believe to be the three strands of social accounting. It then identifies a few of the lessons that we may be able to learn from current experience and, in particular, how social accounting is related to accountability, democracy and sustainability. The central issue of the tension between accountability and control is touched upon: I then illustrate how the stakeholder model can be used to help define the social account, and conclude with a few words on attestation. (shrink)

There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ (...) and what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students'' and practitioners'' sensitivity to the ethical ramifications of earnings management. (shrink)

The choice of greenhouse gas emissions accounting method is important because it affects the way climate burdens are allocated between states. This paper investigates the significance of state jurisdiction for this choice. It assesses three arguments from jurisdiction against consumption-based emissions accounting: the fairness argument from retrospective responsibility; the fairness argument from prospective responsibility; and the effectiveness argument. It argues that former two arguments fail since attributing emissions to importing states neither unfairly blames these states nor asks too (...) much of them. However, the effectiveness argument provides a strong potential reason against consumption-based emissions accounting. To the extent jurisdictional control is needed to reduce some emissions, and production-based accounting incentivizes states to reduce these emissions, there is a reason of environmental effectiveness for sticking with production-based accounting. (shrink)

Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical development [Lampe, J.: 1996]. The issue of whether ethics should be taught has been addressed by many authors [see for example: Hanson, K. O.: 1987; Huss, H. F. and D. M. Patterson: 1993; Jones, T. M.: 1988–1989; Kerr, D. S. and (...) L. M. Smith : 1995; Loeb, S. E.: 1988; McDonald, G. M. and G. D. Donleavy: 1995]. The question addressed in this paper is not whether ethics should be taught but whether accounting students can reason more ethically after an intervention based on a discrete and dedicated course on accounting ethics. The findings in this paper indicate that a discrete intervention emphasising dilemma discussion has a positive and significant effect on students’ moral reasoning and development. The data collected from interviews suggest that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg’s theory of cognitive moral reasoning and development; peer learning; and moral discourse. The implications from the findings in this study suggest that moral reasoning is responsive to particular types of ethics intervention and educators should carefully plan their attempts to foster moral judgement development. (shrink)

This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for (...) class='Hi'>accounting ethics research and accounting practice are then discussed. (shrink)

The purpose of the study is to present the author's accounting mechanisms in relation to the transaction costs of a manufacturing enterprise in relation to the financial, managerial and strategic aspects of this process. The scientific novelty of the research lies in the fact that the paper systematizes views on the existing accounting and analytical support in relation to transaction costs, offers various options for constructing accounting, management and strategic accounting of transaction costs, depending on the (...) assessment available for reflection. As a result, the recommended accounting approaches using accounting, management and strategic accounting of transaction costs are presented on the example of an industrial company. Since transaction costs occupy a significant share in the cost structure of business units engaged in production, it is necessary to organize their reflection using modern accounting principles. The complexity of the monetary assessment of such costs causes the complexity of the management process associated with their accounting. This publication is devoted to the problems of accounting, management and strategic accounting of transaction costs at a manufacturing enterprise. The use of an integrated approach based on accounting principles makes it possible to ensure control over transaction costs for solving urgent tasks of management and owners. (shrink)

Accounting ethics failures have seized headlines and cost investors billions of dollars. Improvement of the ethical reasoning and behavior of accountants has become a key concern for the accounting profession and for higher education in accounting. Researchers have asked a number of questions, including what type of accounting ethics education intervention would be most effective for accounting students. Some researchers have proposed virtue ethics as an appropriate moral framework for accounting. This research tested whether (...) Smithian virtue ethics training, based on Adam Smith’s “The Theory of Moral Sentiments”, is effective in improving accounting student’s cognitive moral development. This research used a pre-test, treatment, post-test, quasi-experimental design utilizing the Defining Issues Test 2 instrument to measure students’ CMD. Analysis of DIT-2 gain scores did show a significant improvement in subjects’ personal interest scores and a significant improvement in an overall measure of CMD, the DIT N2 index, whereas their DIT-2 post-conventional scores did not improve significantly. This research supports the proposition that the concepts contained in Smithian virtue ethics can contribute to an effective accounting ethics education intervention. However, further research is required to determine what concepts should be included to improve accounting students’ post-conventional moral reasoning. (shrink)

Having been recognised as a “resource-intensive” economy, the People’s Republic of China has been experiencing major implications in terms of ecological environment degradation, which continuously harms the health of the Chinese people and the productivity of China’s economy. Among the political efforts set forth by the Chinese central authorities, the claim of promoting a “National Ecological Accounting and Auditing Scheme” has been drawing nationwide attention. Through a series of critical discourse analysis on relevant written texts produced by the central (...) authorities, mainstream media and the Chinese academics, this paper sets out to analyse the historical evolution of the institutional context in relation to the establishment of such a scheme, and further, to decipher the ideological underpinnings that have shaped this context. The findings indicate that the signification of NEAAS goes far beyond the environment protection, in that, this scheme constitutes a fundamental institutional reform that the Communist Party of China seeks to conduct. (shrink)

Public accounting firms must balance conflicting goals, including returning a profit for their owners (commercialism) and serving the public interest (professionalism). However, little is known about how these firms address this conflict and how it impacts financial performance. This study examines how accounting firms identify themselves in their mission statements through communicating their commercial or professional orientation. Our results suggest mission statements vary based on the service line from which accounting firms derive the majority of their revenue (...) and firm size. The mission statements of Tax and Management Advisory Services-dominant firms include more references to the commercial aspects of the public accounting enterprise, while Auditing and Accounting firms focus more on the professional aspects. Additionally, smaller (_larger_) firms are more likely to have mission statements that use language consistent with a professional (_commercial_) identity. We also find that commercialism-oriented components are positively associated with firm revenue growth and professionalism-oriented components are associated with lower revenue generation. We contribute to the mission statement literature by highlighting the association between mission statements and firm performance and to the accounting literature by providing empirical evidence of the role of mission statements in establishing the tone at the top of public accounting firms. (shrink)

This article grapples with Robert Brandom’s account of singular terms. I argue that neither Brandom’s answer to the question “What are singular terms?” nor his answer to the question “Why are there any singular terms?” works as they currently stand. Brandom’s substitution-inferential semantic account of what singular terms are fails to distinguish between the semantic role of singular terms and indefinite descriptions, and Brandom’s “expressive transcendental deduction” for why there are any singular terms fails to deciseively show that singular terms (...) are expressively necessary for the use of logical vocabulary. Still, I then characterize how Brandom does have resources within his substitution-inferential semantics to give a better, revised answer to the question “What are singular terms?” that both fits programmatically within his framework and has a curious Kantian parallel. I leave the matter offering a Brandom-friendly replacement account for why there are any singular terms thus conceived for another occasion. (shrink)

Accounting educators are being called on to provide a greater emphasis on ethics education. This paper examines three important issues concerning ethics education in accounting. First, the question of whether ethics can indeed be taught is examined. Next, several innovative approaches are presented which have been used by accounting educators to integrate ethics into the classroom. Finally, results of a survey of students concerning their perspectives of ethical issues in accounting education, the accounting profession, and (...) society at large are presented and discussed. Survey results reveal that students consider a lack of ethics damaging to the accounting profession and society. Results also indicate that accounting students are seeking ethical and moral direction. (shrink)

The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the field of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, (...) we use bibliographic coupling to identify clusters of ethics education in accounting research before, during, and after major corporate scandals. Third, we perform a co-word analysis to connect the identified patterns into a map of a contextual space. The results reveal, in each decade, not only an increasing academic focus on this field of research, but also an increasing number of different research clusters. While the clusters Factors affecting moral judgement, Perception of ethics, and Lack of ethics topics in the last research period develop further from the respective clusters in the previous periods, Accounting beyond technical skills, Integration of ethics in accounting education, Use of developed ethics frameworks, and Professional values on the contrary develop anew in the last decade, as a consequence of a growing demand for teaching ethics. Overall, the paper presents the development patterns of ethics education in accounting research and sets up a research agenda that encourages future research. (shrink)

This study examines the personal values and value types of Chinese accounting practitioners and students, using the values survey questionnaire developed and validated by Schwartz (1992, Advances in Experimental Social Psychology 25, 1–65). A total of 454 accounting practitioners and 126 graduate accounting students participated in the study. The results show that Healthy, Family Security, Self-Respect, and Honoring of Parents and Elders are the top four values for both accounting practitioners and accounting students, although these (...) values are not ranked in the same order. Social Power, An Exciting Life, Devout, and Accepting My Portion in Life are the lowest rated four values for the accounting practitioners whereas Devout, An Exciting Life, Detachment, and Accepting My Portion in Life form the bottom four values for the accounting students. Both accounting practitioners and students ranked Security as the highest value type and Tradition as the lowest one, and the students rated Self-Direction as significantly more important than the practitioners. With respect to gender differences, both the male accounting practitioners and students rated the value type Achievement significantly higher than their female counterparts and there were several significant gender differences in personal values for both accounting practitioners and students. In addition, the perceived values are linked to social and cultural factors as well as to the influence of Western values. (shrink)

Black Americans are underrepresented members of the US accounting academy (Brown-Liburd and Joe 2020). By interviewing Black accounting faculty about their experiences during their doctoral education and institutional hiring and promotion processes, we discover stories of degradation, stereotyping, and exclusion (i.e., microaggressions) that participants report negatively impact their views of the academic accounting profession and increase their turnover intentions. Microaggressions committed against Black accounting faculty may contribute to underrepresentation that can be addressed through enlightenment, education, and (...) interaction. Our findings are important as they fill gaps in related extant literature concerning the existence and impacts of microaggressions, and they may help improve diversity and equity in the accounting academy. (shrink)

Although the foundation of financial accounting and auditing has traditionally been based upon a rule-based framework, the concept of a principle-based approach has been periodically advocated since being incorporated into the AICPA Code of Conduct in 1989. Recent high profile events indicate that the accountants and auditors involved have followed rule-based ethical perspectives and have failed to protect investors and stakeholders – resulting in a wave of scandals and charges of unethical conduct. In this paper we describe how the (...) rule-based traditions of auditing became a convenient vehicle that perpetuated the unethical conduct of firms such as Enron and Arthur Andersen. We present a model of ten ethical perspectives and briefly describe how these ten ethical perspectives impact rule-based and principle-based ethical conduct for accountants and auditors. We conclude by identifying six specific suggestions that the accounting and auditing profession should consider to restore public trust and to improve the ethical conduct of accountants and auditors. (shrink)

This paper reviews the current commitment of accounting academics to teaching accounting ethics. In the course of the review it assesses the recent initiative of the American Accounting Association; namely, Ethics in the Accounting Curriculum: Cases and Readings, 1994. This collection of cases has not been widely adopted despite an identified lack of case materials available to those teaching accounting ethics. The question becomes whether the lack of adoption suggests that accounting academics are not (...) particularly interested in incorporating ethical issues in the classroom or whether there are difficulties with the quality of the collection. The paper continues by examining the current state of research in accounting ethics and again asks what this tells us about commitment to teaching accounting ethics. While the conclusions of this examination are far from definitive, there are signs that all is not well with the accounting ethics discipline. (shrink)

The Prisoner's Dilemma (PD) exhibits a tragedy in this sense: if the players are fully informed and rational, they are condemned to a jointly dispreferred outcome. In this essay I address the following question: What feature of the PD's payoff structure is necessary and sufficient to produce the tragedy? In answering it I use the notion of a trembling-hand equilibrium. In the final section I discuss an implication of my argument, an implication which bears on the persistence of the problem (...) posed by the PD. (shrink)

A patient’s decision-making capacity or competence is among the prerequisites for valid consent to medical treatment, and is regarded as the gatekeeping element in ensuring respect for patients’ self-determination. The issue is especially relevant in the case of vulnerable persons, such as patients who are cognitively or mentally impaired, and where medical decisions carry far-reaching consequences. As a grounding principle, DMC is a priori assumed, and challenged only when substantial doubts arise owing to observed or assumed deficiencies of the capacities (...) commonly considered relevant for competent decision making ; in this sense, the onus is on... (shrink)

Corporate accounting must be managed with respect to the changing business environment, accounting and legislation regulating taxes. The requirements for the quality of financial reporting information in the company shall be met in accordance with the company’s accounting policy. The accounting policy must be based on all the accounting requirements listed in various legal acts and internal company documents. Thus, financial accountingmust present fairly the financial position of the company, performance results, cash flows, and present (...) the substance of economic transactions, the substance of events andtheir economic meaning, not only formal requirements for its implementation. However, the selected accounting methods should not focus solely on the correct presentation of the financial statements, but should also produce such operating results that are close to the company’sgoals. Consequently, the companies are required to specify accounting procedures in their accounting policies, since legislative accounting regulation at the state level cannot fully reflect the economic relationships of the market of a particular company. _Research problem. _The companies are required to specify accounting procedures in their accounting policies, but selected accounting methods should not focus solely on the correct presentation of financial statements, but should also produce such operating results that are close to the company’s goals. _Relevance of the topic._ It is mandatory for companies to prepare an accounting policy order as required by the legislation regulating accounting. The companies are required to specify accounting procedures in their accounting policies. _The aim of the research_ is to analyze the preparation of the main principles of the company’s accounting policy. _The object of the research - _company’s accounting policy. _Research methods_ - analysis of scientific literature and other sources, data collection, comparison and analysis. _Results_: Accounting policy is an opportunity for companies to determine themselves the most convenient methods, techniques, and rules for managing their accounting and preparing and presenting true and fair financial statements. Accounting policies must be tailored to the nature of the business and be consistent with the strategic objectives of the company. The objective of the accounting policy is consistent with that of the financial statements, which is to present the true and fair financial position and performance of the company. When choosing an accounting policy, it is important to apply it correctly in your day-to-day accounting and financial reporting. Accounting policies should be clearly described and should not leave room for interpretation by the accountant that could distort the presentation of the fair results. The components of accounting policies can be grouped into three dimensions: technical, organizational and methodological. Accounting policies must address all of these aspects in such a way that the objectives of all types of accounting are met- management accounting, financial, tax and budgetary assignation accounting aims. (shrink)

This study examines the impact of the strength of an accounting firm's ethical environment on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial 'between subjects' experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in respect of an inventory writedown. Based on prior research, and (...) as hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

I propose a measure of dependence that relates a set of items of evidence to an hypothesis H and to H's negation. I dub this measure relative consilience and propose a method for using it as a correction factor for dependence among items of evidence. Using RC, I examine collusion and testimonial independence, the value of diverse evidence, and the strengthening of otherwise weak or non-existent cases. RC provides a valuable tool for formal epistemologists interested in analyzing cumulative case arguments.

This paper presents the idea of a decision-support system for a livestock farm, called “ethical accounting”, to be used as an extension of traditional cost accounting. “Ethical accounting” seeks to make available to the farmer information about how his decisions affect the interests of farm animals, consumers and future generations. Furthermore, “ethical accounting” involves value-based planning. Thus, the farmer should base his choice of production plan on reflections as to his fundamental objectives, and he should make (...) his final decision only after having seriously considered the various consequences for the affected parties. (shrink)

The article is devoted to the problem of justifying a uniform approach to the fundamental basic category of accounting – documentation. The relevance is due to the need for terminology to match the changes taking place in its subject of research - the economic life of an economic entity. The author conducts a comparative analysis of the interpretation of accounting reception "documentation", "documenting", based on educational publications of leading scientists, current regulatory documents in the field of management documentation. (...) The author conducts a comparative analysis of the interpretation of accounting reception "documentation", "documenting", based on educational publications of leading scientists, current regulatory documents in the field of management documentation. As a result, the author formulates the concept of "documentation", which contains features that correspond to the modern understanding of the role and significance of this accounting technique in the formation of accounting information. (shrink)

A framework is presented for studying ethical conduct in public accounting practice. Four levels of analysis are distinguished: individual, local office, multi-office firm and professional institute. Several propositions are derived from the framework and discussed: (1) The effects of ethical vs. unethical behavior on an accountant's prospects for advancement are asymmetrical in nature; (2) the way individuals perceive or frame the decision problem at hand will make an ethical response more or less likely; (3) the economic incentives present in (...) competitive markets influence the work goals of firms and offices, and lead to ethical dilemmas for individuals; and (4) initiatives at the firm or institute level aimed at compliance with professional ethical standards will by themselves have little effect on individual ethical behavior. Research into ethical behavior of practitioners will capture self-conscious and biased responses unless it is designed so as to permit indirect observation and recording of spontaneous comments. To assure valid research findings, practitioners should be interviewed and their motives assessed indirectly. A longitudinal approach is recommended, beginning with students who are choosing an accounting career. Two types of questions for use in these interviews are described. (shrink)

We address a previous finding in the business ethics literature in which accounting professionals in higher rank levels, i.e., “manager” or “partner” of auditing firms, appear to have lower moral reasoning ability than their junior counterparts. Prior investigations have relied upon a similar methodology for estimating ethical beliefs, namely testing “moral reasoning ability” using either the Moral Judgment Interview or Defining Issues Test. In the present study, we use a multiple vignettes approach to test for the existence of the (...) inverse rank-ethical beliefs effect. With only 2 of the 30 vignettes resulting in both managers and partners being more accepting of the ethically charged behaviors, the results presented here using this alternative methodology are generally not supportive of the inverse rank-ethical beliefs phenomenon. We also use a multivariate analysis in order to control for demographic characteristics. Our results suggest that the most robust predictor of ethical attitudes among accounting practitioners is age, not rank within a firm. (shrink)

The rash of high-profile accounting frauds involving internal corporate accountants calls into question the individual accountant’s perceptions of the ethical climate within their organization and the limits to which these professionals will tolerate unethical behavior and/or accept it as the norm. This study uses social cognitive theory to examine the antecedents of individual corporate accountant’s perceived personal fit with their organization’s ethical climate and empirically tests how these factors impact organizational attitudes. A survey was completed by 203 corporate accountants (...) to assess their perception of relevant variables. The results of the structural equation model indicate three significant antecedents relating to ethical climate fit: higher internal levels of locus of control; greater numbers of prior job changes; and higher perceptions of an increasingly better fit with the firm’s ethical climate. Our results also indicate that higher levels of perceived fit to the ethical climate of a firm are associated with higher levels of perceived job satisfaction and organizational commitment. We also theorize that perceptions of an organization’s ethical climate may be reflections of client narcissism and serve a potential indicator of fraud risk. This is an important topic of study, since current auditing standards call for auditors to examine organizational attitudes toward fraud, but offer minimal guidance in doing so. (shrink)

I argue that conscious visual experience is essentially a non-representational demonstration of a skill. The explication and defense of this position depends on both phenomenological and empirical considerations. The central phenomenological claim is this: as a matter of human psychology, it is impossible to produce a conscious visual experience of a mind-independent object that is sufficiently like typical cases, without including concomitant proprioceptive sensations of the sort of extra-neural behavior that allows us to there and then competently detect such objects. (...) I then argue that this view, which is a version of enactivism, best explains the temporality of conscious experience—what is often called the specious present. (shrink)

Uncontroversially, individuals exercise agency in acting; can we say the same about believing? This paper argues that subjects do indeed exercise agency over their beliefs and provides an account by which this is possible. On my picture, self-awareness is fundamental to the nature of doxastic agency. Drawing on work in the philosophy of action, I argue that subjects exercise agency in performing mental actions that form and sustain their beliefs, where they are aware of these actions as part of reasoning (...) and exercising agency over their beliefs. (shrink)

This paper explores possible connections between gender and the willingness to tolerate unethical academic behavior. Data from a sample of 285 accounting majors at four public institutions reveal that females are less tolerant than males when questioned about academic misconduct. Statistically significant differences were found for 17 of 23 questionable activities. Furthermore, females were found to be less cynical and less often involved in academic dishonesty. Overall, the results support the finding of Betz et al. (1989) that the gender (...) socialization approach dominates the structural approach. (shrink)

The current paper reports on a descriptive study involving a survey of accounting educators. Survey respondents were asked to rate the extent to which certain behaviors are deemed acceptable or unacceptable. The survey identified “hypernorms” (norms reflecting a high degree of consensus of what is acceptable or unacceptable behavior). These hypernorms were used to develop example ethical standards that can be used by a professional or academic association of accountants to develop a code of ethics for accounting educators.