In the past few years a growing consideration of enterprises’ social role has brought public opinion, management scholars and companies themselves to give more and more attention and space to the concept of ethics. Over the decades, the doctrine has made some considerable progress in defining...

In recent years the CSR has been a mainstream to the organization’s activities. CSR considers society, environment and ethics in making strategy that can secure economic and competitive advantage of the organizations. CSR takes care of the interest of all stakeholders, rather than that of the...

This paper is intended to show the convergence between argumentations regarding social accountability of individuals and institutions, based on ethical and philosophical grounds on one hand, and on the empirical sciences, on the other, despite the fact that they develop in different scenarios....

This essay has as purpose to make polemics on Human Resource Management, face to arguments on the category 'Social Responsibility' within XXIth Century firm organizations. There is also an intention to theorize grosso modo upon their application worthiness, in global market environment, related...

We introduce the concept of fraud morality, validate such conceptualization by prior studies in economics and criminology as well as by our own independent tests, and explore the relationship of fraud morality with numerous cultural attributes using data from the World Values Survey. Applying...

Purpose – The purpose of this research is to find out the multi-dimensional ethical approach to accounting and reporting practices going on in India and abroad. What has been the shift in Reporting Practices by Indian companies? What drives the Indian companies to report on the non-financial...

Whether ethics should be taught and how it should be taught has been questioned by accounting professionals, researchers, and teachers. This experimental study attempts to answer the question and gives further evidence of the beneficial impact of teaching ethics. Participants are sixty students...

Global capital markets rely heavily on independent and skeptical auditors as gatekeepers to provide assurance that corporate financial reports are free of material fraud. The rise of narcissism among the ranks of both client and audit professionals challenge this gatekeeper function. In...

This paper assesses the income smoothing strategies and analyzes what motivates organizations to engage in smoothing their earnings. An ethical framework is drawn upon to evaluate the implications of these issues. It concludes with suggestions and implications for the policy makers, researchers...

The main purpose of the paper is to benchmark the ethical behavior of internal auditors in Greece proposing a theoretical framework for ‘ethics’ based on principles and rules of professional conduct. Furthermore, the paper aims at comparing internal auditors’ ethical behavior among the...