The Effect of Ethical Ideology on Earnings Management Practices

Earnings management is taking advantage of the flexibility in the choice of accounting treatment to signal the manager’s private information on future cash flows (Sankar and Subramanyam, 2001). Earnings management can be defined as the practice of using tricks to misrepresent or reduce transparency of the financial reports (Miller and Bahnson, 2002). Ethical ideology consists of the degree of relativism (use of universal moral rules) and idealism (belief that good can come of all situations) exhibited by individuals when they make an ethical decision (Forsyt, 1981). The aim of this research is to examine the influence of ethical ideology on earnings management practices. This study tested hypotheses that Ethical Ideology can influence negatively to the intention of earnings management. For this purpose, the data are collected from 121 students who have already passed Auditing and Business Ethics courses in Accounting Study Program, The Faculty of Business and Economics, Universitas Atma Jaya Yogyakarta. The data was analysed by using SPSS16 version. The result of this research shows that ethical ideology has negative effect on the intention of earnings managementKeywords: earnings management, ethical ideolog

Constructing meaning in the service of power : an analysis of the typical modes of ideology in accounting textbooks

This paper provides an analysis of the typical modes of ideology in introductory financial accounting textbooks and training materials. Drawing on Thompson's (1990) schema concerning the typical linguistic modes through which ideology operates, this research suggests that the operation of ideology is apparent within educational accounting texts, with particular strategies being more evident than others: in particular, the strategies of universalization, narrativization, rationalization and naturalization. Given the predominantly technical nature of introductory financial accounting textbooks and training manuals, the modes of ideology identified in the texts were often quite subtle; more specifically, the ideological characteristics displayed in each of the six texts analysed were often expressions of implicit or taken-for-granted assumptions

Best Practices in Ethical Leadership (Chapter Seven of The Practice of Leadership)

Excerpt: The arrival of the new millennium brought with it a tsunami of corporate scandals. Just as the publicity from one wave of discredited companies (Enron, World Com, Tyco, Adelphia) subsided, another wave rose to take its place (Health South, Strong Mutual Funds), only to be followed by yet another (Fannie Mae, AIG Insurance). All of these cases of moral failure serve as vivid reminders of the importance of ethical leadership. In every instance, leaders engaged in immoral behavior and encouraged their followers to do the same

J. Baird Callicott’s \u27Earth Insights\u27

Critique of J. Baird Callicott\u27s attempt to formaluate a global environmental ethic

Being Good Lawyers: A Relational Approach to Law Practice

In response to past generations of debates regarding whether law is a business or profession, we advance an alternative approach that rejects the dichotomies of business and profession, or hired gun and wise counselor. Instead, we propose a relational account of law practice. Unlike frameworks grounded in assumptions of atomistic individualism or communitarianism, a relational perspective recognizes that all actors, whether individuals or organizations, have separate identities yet are intrinsically inter-connected and cannot maximize their own good in isolation. Through the lens of relational self-interest, maximizing the good of the individual or business requires consideration of the good of the neighbor, the employee or customer, and of the public. Accordingly, relational lawyers advise and assist clients, colleagues, and themselves to take into account the well-being of others when contemplating and pursuing their own interests. A relational approach to law practice does not require a choice between labeling law a business or a profession, and indeed is consistent with both perspectives. Lawyers can access relational perspectives from a wide range of understandings of the lawyer’s role, with the exception of the particular hired gun ideology that views lawyers as amoral mouthpieces for clients who act as Holmesian bad men and women aggressively pursuing their self-interest with no regard to others. The relational framework offers all lawyers, whether they see themselves as professionals or business persons, a framework for understanding that they can continue to serve as society’s civic teachers in their capacity as intermediaries between the people and the law, integrating relational self-interest into their representation of clients and their community service. By doing so, lawyers as professionals, individuals, and community members will more effectively represent clients, as well as enhance their contribution to the public good and to the quality of their own professional and private lives. They will also surmount the generation-long malaise resulting from the crisis of professionalism

The Moral of Politics Constitutes Ideological Perspectives\ud

The paper reports some insights that is acquired in the online survey observing the moral politics among Indonesian. The survey maps the participant’s responses into two dimensional axis of political ideology, comprised by the source of moral virtues (ethic-esoteric) and the method to achieve them (progressive-conservative). Since the political ideology is emerged from the moral political values, the observations through the responses in the survey are delivered. The observation also brings some insights from information theory, regarding to the uncertainty within the political minds as captured by the survey

Extending sustainability from food to fashion consumption:the lived experience of working mothers

This report isa collection of the memos written in work package 1 of the LambdaRoad project, where the overall project objectives is to study the need and requirements for electronic communication (ecom) in the future transport system in Norway and develop a planning tool for ecom for the transport sector. lntroductory studies were performed in work package 1 and documented in this report. In particular we 1) have established va lue networks for ecom in Norway, 2) described the crucial terms in C-ITS ecom, including motivation for the planning tool, 3) established a comprehensive state of the art study for path loss models, a crucial part of the planning tool to be developed, 4) studied the literature to summarize the ecom requirements in the future transport system, and 5) conducted in-depth semi -structured interviews to reveal the requirements and needs of the planning tool in LambdaRoad for the project partners. Please note that some of the memos included might change during the rest of the project period, and that updates may occur

An analysis of the role of the textbook in the construction of accounting knowledge

This report examines the role of the textbook and training manual in the teaching of introductory financial accounting. Although it has long been recognised that the textbook plays an important role in the education process, the issue has not been systematically examined in a comprehensive manner with respect to the teaching of introductory financial accounting. Based on research carried out in 2005, the current report addresses this issue. It does so using a research framework proposed by Thompson (1990) which recommends a comprehensive approach to the understanding of texts involving three separate aspects: the production of the textbook/training manual; the content of the textbook/training manual; the usage of the textbook/training manual