Ethical reasoning and selection-socialization in accounting

Article Abstract:

The ethical socialization process in accounting firms often leads to greater homogeneity as accountants move to higher positions in the corporate hierarchy. A key reason for this tendency to engender different levels of ethical reasoning at various levels of a firm's hierarchy is that management tends to promote only those accountants who share similar ethical beliefs. Hence, ethical reasoning levels of accountants tend to decline as they are promoted up the hierarchy. The unfortunate result of this selection-socialization process is that most accounting firms tend to stunt the development of high ethical standards among individual accountants.

Ethical aspects, Accountants, Business ethics

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Disciplining the shopfloor: a comparison of the disciplinary effects of managerial psychology and financial accounting

Article Abstract:

The nature and effect of two types of managerial discipline are examined empirically and theoretically. Technologies of psychological and financial accounting managerial power are compared in terms of disciplinary effects on a crew of manual workers. It was found that the result of a management attempt to be more available and communicative with the workers only reinforced distrust and suspicion. Financial accounts offered in a redundancy audit went unchallenged, however. It is suggested that the subjectivity of the male manual employees added significantly to the effective power of financial accounting to discipline labor.

Psychological aspects, Human resource management, Accounting, Employee discipline, Working class

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The relevance of managerial accounting information: a multinational analysis

Article Abstract:

Multinational corporations that have the same accounting and control systems for both domestic and foreign operations may not provide overseas managers with relevant accounting information. Prior management research has suggested that country-specific factors create special information needs unique to each country. The environmental factors that could effect specific areas of management accounting responsibility are identified and tested for their relevance to management's needs.

Usage, International aspects, Accounting and auditing, Subsidiary corporations, Subsidiaries, International business enterprises, Multinational corporations, Information theory, Business communication, Organizational communication, Managerial accounting, Report writing, International communication, Controllership

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