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From legitimacy by character to legitimacy by image: Ethics and accounting practices in New Zealand
Hooper, Keith; Xu, Gina - In: Managerial Auditing Journal 27 (2012), pp. 754-773
' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current COE comprises strands of thought drawn from … by character employing the concepts of virtue ethics. The concepts of virtue ethics have now largely disappeared from the … Economist Journal describes as a steady decline in professional ethics. There has been a shift from legitimising the character …
Persistent link: https://www.econbiz.de/10010607507
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From legitimacy by character to legitimacy by image
Hooper, Keith; Xu, Gina - In: Managerial Auditing Journal 27 (2012) 8, pp. 754-773
' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current COE comprises strands of thought drawn from … by character employing the concepts of virtue ethics. The concepts of virtue ethics have now largely disappeared from the … Economist Journal describes as a steady decline in professional ethics. There has been a shift from legitimising the character …
Persistent link: https://www.econbiz.de/10014929305
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Professional Values and the Ethical Perceptions of Internal Auditors
Ziegenfuss, Douglas E.; Singhapakdi, Anusorn - In: Managerial Auditing Journal 9 (1994) 1, pp. 34-44
Examines the influence which the Institute of Internal Auditors′ Code of Ethics has on its members′ ethical perceptions … operationalized by the members′ use of the code of ethics, influence their perceptions of ethical problems in a positive way. However …
Persistent link: https://www.econbiz.de/10014929419
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Total quality marketing (TQMk) – a symbiosis
Bathie, Don; Sarkar, Josh - In: Managerial Auditing Journal 17 (2002) 5, pp. 241-244
The paper attempts to bring together two management orientations united by a common core value – a customer focus. The paper argues that while both marketing and total quality management (TQM) have customer focus as a core value they both experience difficulties in implementing this...
Persistent link: https://www.econbiz.de/10014928726
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The relationship between accounting students' love of money and their ethical perception
Elias, Rafik Z.; Farag, Magdy - In: Managerial Auditing Journal 25 (2010) March, pp. 269-281
Purpose – The purpose of this paper is to investigate how accounting students view cheating actions inside and outside the classroom. It relates the love of money, a psychological variable, to the ethical perceptions of accounting students by examining their cheating perceptions....
Persistent link: https://www.econbiz.de/10009319188
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Effects of ethical context on conflict and commitment among Chinese accountants
Shafer, William E.; Wang, Zhihong - In: Managerial Auditing Journal 25 (2010) May, pp. 377-400
Purpose – The purpose of this paper is to addresses the impact of organizational ethical context (ethical climate and ethical culture) and Machiavellianism on organizational-professional conflict (OPC) and affective organizational commitment (OC) among Chinese accountants. The paper also aims...
Persistent link: https://www.econbiz.de/10009319194
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National culture effects on groups evaluating internal control
Sim, Marc - In: Managerial Auditing Journal 25 (2010) January, pp. 53-78
Purpose – This paper aims to report the results of a cross-national cultural experiment on auditors' belief revision when evaluating internal control. Design/methodology/approach – Hogarth and Einhorn's belief-adjustment model (BAM) and Hofstede's national culture are employed. Two...
Persistent link: https://www.econbiz.de/10009319203
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The functional-institutional and consequential-conflictual sociological approaches to accounting ethics education: Integrations from sustainability and ecological resources managem...
Sisaye, Seleshi - In: Managerial Auditing Journal 26 (2011) March, pp. 263-294
. Findings – This paper's contribution to the managerial auditing education literature is based on the proposition that ethics … sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from … systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research. Practical …
Persistent link: https://www.econbiz.de/10009320930
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Effects of ethical context and Machiavellianism on attitudes toward earnings management in China
Shafer, William E.; Wang, Zhihong - In: Managerial Auditing Journal 26 (2011) May, pp. 372-392
Purpose – The purpose of this study is to investigate the effects of Chinese industry accountants' perceptions of the ethical context in their organization and Machiavellianism on attitudes toward earnings management. Design/methodology/approach – The research is based on a survey of...
Persistent link: https://www.econbiz.de/10009320936
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The effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments
Cianci, Anna M.; Bierstaker, James Lloyd - In: Managerial Auditing Journal 24 (2009) May, pp. 455-474
Purpose – The purpose of this paper is to investigate the effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments. Design/methodology/approach – An experiment is conducted in which 71 auditors are assigned to one of four conditions created...
Persistent link: https://www.econbiz.de/10009350123