Daily Practice1: Ethics In Leadership

The classic question, “Should business schools teach ethics?” is not often asked anymore given the drip, drip, drip of business corruption reported in the news. Even skeptics allow that business ethics education could not hurt and might improve the ethics of business leaders. Furthermore, universities, colleges, and business accrediting agencies prominently represent their ethics for all to see in standards, codes, handbooks, and advertisements. They seem to promote ethical conduct at their institutions. But how do faculty and administrators actually behave? And if not ethically, what are the educational lessons new professionals take to the workplace?&nbsp

The Relative Efficiency of Boards of Accountancy - A Measure of the Professions Enforcement and Disciplinary Processes

If Boards of Accountancy are to be evaluated as accomplishing their reactive enforcement and disciplinary functions, a comprehensive or overall measure of the relative efficiency of the functions would provide a useful basis for judgement. A mathematical programming technique, Data Envelopment Analysis (DEA), is used in this study to measure the relative efficiency of Board of Accountancy reactive enforcement and disciplinary functions. The DEA model in our study exemplifies how observed inputs and outputs might be consistently structured to evaluate the relative efficiency of Board of Accountancy disciplinary and enforcement processes. The results of the DEA model suggest how the inputs and outputs can be conserved or augmented so that Boards of Accountancy categorized as inefficient can be more like Boards categorized as efficient. This study is an example and a trial application of a model for measuring relative efficiency of Board of Accountancy enforcement of disciplinary processes