An evaluation of research authorship by gender in major academic and professional accounting journals

The role of gender is an important issue in the accounting field, both in practice and in higher education. This study provides a longitudinal analysis of female authorship of articles published in six major accounting journals, three academic journals and three professional journals: The Accounting Review , Contemporary Accounting Research , Journal of Accounting Research , The CPA Journal , the Journal of Accountancy, and Strategic Finance . Articles are classified into 11 different research categories and comparisons of authorship by gender are made across these categories. Results reveal that female academicians are making a significantly greater contribution to accounting research than in the past, both in academic and professional journals, reflecting their increasing representation and acceptance among accounting academics. This study makes a unique contribution by its analysis regarding the factors of gender, research topic area, and practice versus academic journals. The study extends prior gender publication research by examining how female researchers\u27 performance has changed relative to that of males over time

A Pedagogy for Inculcating Professional Values in Accounting Students: Results from an Experimental Intervention

Research has shown that rankings of personal values significantly differ between accounting professionals and accounting students in the United States and other countries. This difference implies a lack of Person-Organization (P-O) fit between students and the accounting profession. This study presents an educational pedagogy, using both a Curriculum Modification (CM) Intervention and a Value Self-Confrontation (VSC) Intervention, that highlights professional values and can lead to value change in accounting students. Experimental results indicate that this pedagogy can have a significant impact on converging student values with those of the profession (AICPA ethics code). This finding suggests that a Curriculum Modification Intervention combined with a VSC Intervention could be used by educators globally to converge values of accounting students with those of professional accountants, thereby improving ethical decision-making by individuals, as well as having positive impacts on accounting firms’ hiring, socialization, and retention of employees

Religiosity and risk: Association of Judeo-Christian ethicality with a sustainable business environment

Prior research has examined the relationship of religiosity to aspects of business risks, notably, the ethical environment in which business firms operate. Religiosity is connected to economic factors and societal factors. This study examines the relationship of religion-based ethics, specifically Judeo-Christian ethicality, in a country (measured by Judeo-Christian presence as a proportion of the population) to economic freedom, economic activity, gender equality, social progress, and corruption. Modern business firms, in efforts to embrace diversity, accommodate cultural factors such as religiosity, particularly so in multinational operations where diverse religions will be encountered. Findings show that Judeo-Christian ethicality has a positive relationship to factors connected to a society’s sustainable business culture—that is, more economic freedom, higher economic activity, improved gender equality, better social progress, and lower corruption.This research received no external funding

Analysis of compassion in accounting and business students, overall and by gender

© 2020 Elsevier Ltd Helping students to gain an understanding of accounting issues and to master technical skills are critical to their success in the accounting and business fields. At the same time, educators can assist students by helping them develop character and personal values such as compassion. Being compassionate has a positive impact on a person\u27s life as well as on others with whom he or she interacts, such as colleagues, customers, investors, people in the supply chain, and others. One of the most well-known stories about compassion was told by Jesus of Nazareth, in his parable of the Good Samaritan. The well-known story offers a practical example of what it means to love other people, notably by a person of one race toward a person of another race. Research shows that compassion contributes to higher life satisfaction, better job performance, and improved organizational success. This exploratory study examines the levels of compassion in accounting and business students, provides a gender analysis, and considers the importance of compassion to students pursuing careers in accounting and business. Findings show that there is a significant difference in levels of compassion between female and male students, and that compassion is important to student perceptions of their careers in accounting and business. Educators would do well to discuss compassion with their students, making them aware of its benefit to them personally and to the organizations in which they will work