Download or read book The Effects of Source of Accountability Knowledge of Views and Personal Consequences on Effort and Accounting Judgments written by Sylvia Santiago and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Research in accounting and psychology predicts that accountability should impact decision behavior by inducing greater effort by the decision maker when the source's views are unknown. Often, decision makers have more than one source to which they are accountable. While the literature does evaluate whether different sources' views will impact effort and accountability, it has not done so when consequences are revealed and in particular has not considered the impact of the Public Company Accounting Oversight Board (PCAOB) on behavior. This dissertation finds that knowledge of source's views impacts the level of effort exerted by auditors in making judgments regarding the valuation of receivables and inventory. When auditors knew the source's views regarding the valuation, they exerted less effort than when the views were unknown, although their judgments did not necessarily converge to the source's view. This effect of knowledge of the source's view persisted whether the source was the client or the PCAOB, and whether the auditor faced personal consequences of the decision.
Download or read book Dissertation Abstracts International written by and published by . This book was released on 2007 with total page 554 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Encyclopedia of Business Ethics and Society written by Robert W. Kolb and published by SAGE Publications. This book was released on 2007-08-21 with total page 2593 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2008 Best Reference, Library Journal As a field of study, business ethics aims to specify the principles under which businesses must operate to behave ethically. Thus business ethics focuses on such issues as those that have recently attracted so much public scrutiny: executive compensation, honesty in accounting, transparency, treatment of stakeholders, and respect for the environment. These are, in fact, perennial questions that accompany the long history of human economic activity and that will also be present through an indeterminate future. The five volumes of this ultimate resource recognize the inherent unity between business ethics and business and society, that stems from their shared primary concern with value in commerce. This Encyclopedia spans the relationships among business, ethics, and society by including more than 800 entries that feature broad coverage of corporate social responsibility, the obligation of companies to various stakeholder groups, the contribution of business to society and culture, and the relationship between organizations and the quality of the environment. Key Features Embraces commerce in all of its ethical and social dimensions Offers comprehensive and fairly lengthy essays on such crucial topics as justice, freedom, stakeholder theory, and regulation Provides very brief essays that introduce important personages in the field, while other similarly brief entries explain the nature and function of various organizations Includes contributions from respected authorities in the fields of management, psychology, sociology, communication, political science, philosophy, and other related fields Cross-references to other entries in the Encyclopedia and includes a list of references and suggested readings for each article Key Themes Accounting Applied Ethics Corporate Management and the Environment Corporate Powers, Organization and Governance Corporations in the Social Sphere Customers and Consumers Economics and Business Employee Issues Environmental Thought, Theory, Regulation, and Legislation Ethical Thought and Theory Finance Gender, Age, Ethnicity, Diversity, and Sexual Preference Information Systems International Social and Ethical Issues Justice Legislation and Regulation Management Marketing Organizations Political Theory, Thought, and Policy Problematic Practices Rights The Encyclopedia of Business Ethics and Society is the premier reference tool for students, scholars, practitioners, and others interested in gaining knowledge of the role business plays with regard to the environment in which it exists—making it a must-have resource for all academic libraries.
Download or read book Bulletin of the Atomic Scientists written by and published by . This book was released on 1955-04 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Bulletin of the Atomic Scientists is the premier public resource on scientific and technological developments that impact global security. Founded by Manhattan Project Scientists, the Bulletin's iconic "Doomsday Clock" stimulates solutions for a safer world.
Download or read book Effort and Deliberation written by Brad A. Schafer and published by . This book was released on 2007 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research suggests that affect toward a person can impact human judgment, with inexperienced auditors being more susceptible to affective biases. Research has also found that accountability may improve certain judgments. The current study investigates whether two strategies which induce accountability, effort and deliberation, may effectively mitigate affect (client likeability) in a fraud judgment task. Results of two experiments, with inexperienced auditors and experienced accountants with low task-specific knowledge, indicate that judgments are impacted by client likeability. Furthermore, inducing effortful thought does not effectively eliminate the inclusion of client likeability for individuals who do not possess experiential task knowledge. However, inducing deliberation does effectively mitigate the influence of client likeability in a fraud judgment for inexperienced professionals and accounting professionals with low task specific knowledge.
Download or read book Resistance and Accountability written by Cheryl R. Lehman and published by Emerald Group Publishing. This book was released on 2020-10-27 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do public spaces generate accountability and advance social equity? Stimulating the conversation, this volume explores the creation of meaning, the increasing confrontation between regulators and the community they are purported to serve, and the prevalent conflicts in seeking a balancing of social and economic interests.
Download or read book Accounting Accountability and Society written by Mara Del Baldo and published by Springer Nature. This book was released on 2020-03-31 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.
Download or read book Accountability in Social Research written by Norma Romm and published by Springer Science & Business Media. This book was released on 2007-05-08 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book I have concentrated on drawing attention to various conceptions of accountability that might be brought to bear in judging the practice of social research. Much of the book is organized around making explicit the assumptions that influence what counts as “proper” research in society, including assumptions about how social inquirers might be held accountable. My focus is on reviewing discourses around the practice of “professional” inquiry, with a view to reconsidering the way in which people create expectations for accountable social inquiry. My focus hereon is related to my concern that the manner in which judgments about researchers’ accountability are made, is not without social consequences for our way of living in society. I have approached the issues by beginning with a discussion of tenets of the position called “positivism” (so named by certain proponents), and by considering the view on accountability that is implied by adherence to these tenets. Briefly expressed, positivist argumentation suggests that researchers are required to “do science” in a manner that warrants their being considered, indeed, scientists. I use my discussion of accountability as seen within positivist argumentation to explicate ways in which alternative positions have arisen as ways of treating accountability issues. Through my way of comparing the various positions, I hope to provide some indication of the complexity ofethical and accountability issues in social inquiry.
Download or read book Bulletin of the Atomic Scientists written by and published by . This book was released on 1953-05 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Bulletin of the Atomic Scientists is the premier public resource on scientific and technological developments that impact global security. Founded by Manhattan Project Scientists, the Bulletin's iconic "Doomsday Clock" stimulates solutions for a safer world.
Download or read book Making Accountability Work written by Marie-Louise Bemelmans-Videc and published by Routledge. This book was released on 2017-12-02 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Like honesty and clean water, """"accountability"""" is invariably seen as a good thing. Conversely, the absence of accountability is associated with most of the greatest abuses in human history. Accountability is thus closely linked with the exercise of power and the legitimacy of policies and those pursuing them. This book looks at the role of evaluation and of audit as key elements in democratic accountability processes. The contributors explore the apparent paradox of there being more accountability-related activities today than ever before, at the same time as much public debate laments what is seen as a lack of actual accountability. Such a situation raises a number of questions: Is there a need for different approaches to establishing accountability or can current arrangements be modified to make them more effective? Are present practices part of the problem and are they preventing a mature debate about performance improvement taking place? How can systems awash with performance information ensure that at least some of it makes sense to a wide range of potential users? How is it that greater accountability and transparency can so quickly have become associated with concerns about perverse incentives and be seen by some as a costly burden? The volume includes detailed case studies and synthesizes up-to-date research evidence drawn from very different governmental systems, ending with practical advice for those involved in the accountability processes. In doing so, it attempts to address both conceptual ambiguities about the notion of """"accountability"""" and the practical uncertainties over its implications for democratic government. This book is aimed at serious people who think about trends in the use of evaluation and audit in seeking to hold governments accountable for their actions and performance."
Download or read book Accounting for Accountability written by Cooperative Accountability Project and published by . This book was released on 1975 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing Research Symposium written by and published by . This book was released on 1992 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cases in Accountability written by ERASMUS H. KLOMAN and published by Routledge. This book was released on 2020-04-28 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents case studies that deal with a question of growing concern in the American body politic--how to achieve accountability in American government. The cases deal with the agency that has the primary responsibility for assuring such accountability, the General Accounting Office.
Download or read book Symposium on Auditing Research written by and published by . This book was released on 1992 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for the Situational Context of Accountability written by Welton Chang and published by . This book was released on 2018 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accountability is often presented as a panacea for behavioral ailments. This one-size-fits-all approach to a multi-dimensional construct ignores a key component of the effectiveness of accountability systems: situational context. Situational contexts such as highly stochastic environments (e.g., financial markets, world politics) and politically-charged domains (e.g., national security decision-making, domestic policy) form accountability boundary conditions, beyond which previous experimental effects may not generalize. In a series of studies, I explore the relatively under-explored frontiers of accountability effects, including those that apply to highly stochastic environments; politically-charged outcomes, where the tendency towards motivated reasoning dominates; and rapidly evolving states of information, where one's ability to update one's beliefs has serious implications for the quality of one's judgments and decisions. In this series of studies, I find that accountability effects only appeared under certain conditions. In general, holding people accountable for their judgments did not improve performance on highly stochastic or politically-charged tasks--in fact, it sometimes made performance worse. However, certain types of accountability were able to boost performance in some contexts. These studies demonstrate the value of incorporating situational context into accountability experiments.
Download or read book The Oxford Handbook Public Accountability written by M. A. P. Bovens and published by Oxford Handbooks. This book was released on 2014-04 with total page 737 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on the best scholars in the field from around the world, this handbook showcases conceptual and normative as well as the empirical approaches in public accountability studies.
Download or read book Genesis of Accountability and Its Impact on Accounting written by Cordelia Omodero and published by . This book was released on 2015 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accountability stems from late Latin accomptare (to account), a prefixed form of computare (to calculate), which in turn derived from putare (to reckon). The word itself did not appear in English until its use in 13th century Norman England. The concept of accountability has ancient roots in record keeping activities related to governance and money-lending systems that first developed in Ancient Egypt, Israel, Babylon, Greece, and later, Rome. Accountability engenders performance with a focus on results. Every institution or organisation knows that accountability is concept which governments are only beginning to come to grips with. This study examines the genesis of accountability: a global view. The concept of accountability has been viewed from various disciplinary lenses in order to develop an integrated understanding of the term. Special attention is devoted to principal -- agent perspectives from political science and economics. An integrated framework is developed, based on four central observations. (1) Accountability is relational in nature and is constructed through inter- and intra-organizational relationships. (2) Accountability is complicated by the dual role of nonprofits as both principals and agents in their relationships with other actors. (3) Characteristics of accountability necessarily vary with the type of nonprofit organization being examined. (4) Accountability operates through external as well as internal processes, such that an emphasis on external oversight and control misses other dimensions of accountability essential to nonprofit organizations. The time has come for individuals, organisations, stakeholders, establishments, institutions and governments to focus on reporting on their programme results. Being clear about intentions, measuring and understanding results, and making adjustments where necessary, would help assure taxpayers/stakeholders that their money is being spent wisely. A focus on results would also help to ensure that limited public resources are being applied in a way that provides the most value to all concerned.
