The advent of accounting in business governance: from ancient scribes to modern practitioners

Axtell, Jenifer; Smith, Murphy; Tervo, Wayne

doi:10.1504/ijbge.2017.085239

Cited by 8 publications

(2 citation statements)

References 8 publications

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“….. He indicated that a citizen had a moral responsibility to pay taxes" (Axtell et al 2017). Specifically, he said: ".…”

Section: Economic Activitymentioning

confidence: 99%

Religiosity and Risk: Association of Judeo-Christian Ethicality with a Sustainable Business Environment

Russell,

Ariail,

Smith

et al. 2023

JRFM

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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.

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“….. He indicated that a citizen had a moral responsibility to pay taxes" (Axtell et al 2017). Specifically, he said: ".…”

Section: Economic Activitymentioning

confidence: 99%

Religiosity and Risk: Association of Judeo-Christian Ethicality with a Sustainable Business Environment

Russell,

Ariail,

Smith

et al. 2023

JRFM

View full text Add to dashboard Cite

show abstract

“…Accountants play different roles in business and community; thus, the major growth of the accounting education literature over the last quarter century has addressed the skills deemed important for success as an accountant and has been pursued more in higher education (Fogarty, 2019). Compassion can specially guide organizations to make socially accountable decisions at several levels: planning effective compensation-raising programs (Russell and Smith, 2018), evaluating and predicting entrepreneurial measures (Dana, 2009), providing consultation to business governance (Axtell et al ., 2017), promoting exemplary ethical criteria (Linnhoff et al ., 2014), assessing corporate economic conditions (Martin et al ., 2016), solving tax issues (Carpenter et al ., 2013), monitoring audit affairs (Grossman et al ., 2019; Tervo et al ., 2013), revising environmental matters (Broker et al ., 2019) and economic growth (Smith et al ., 2019) and striking the work-life balance (Linnhoff et al ., 2015).…”

Section: Introductionmentioning

confidence: 99%

Temporal changes of compassion in accounting and business students in an English course: a longitudinal study in higher education

Arianpoor,

Yazdanmehr,

Elahi Shirvan

2023

ARA

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PurposeTo measure the dynamic features of compassion as an emotional and behavioral construct, the present research used a univariate latent growth modeling (LGM) approach within the structural equation modeling (SEM) framework. The aim was to trace the dynamic development of compassion longitudinally in accounting and business students during a three-credit English course at university.Design/methodology/approachThe suggested method ensures the measurement invariance over time, deals with the first order latent variable, traces its growth and takes into account the measurement errors. This longitudinal analytical method was used to explore the initial state and the growth of compassion in four points of time during a language course. The data were collected from 60 adult accounting and business students in four time phases using Sprecher and Fehr's Compassionate Love Scale and were analyzed in Mplus 8.4 with univariate LGM.FindingsThe model fit was accepted and the invariance of the latent factor was confirmed over time. The negative covariance between intercept and slope (second-order latent variables) suggested that lower initial scores in L2 learners' compassion show a faster increase in compassion over time as the mean of slope is larger than that of the intercept. L2 learners who started off at a higher level of compassion showed a slower change in compassion over time. This can be at least partly explained by the teacher's motivating role or learners' compassion but needs to be further explored in complementary qualitative phases for deeper insights.Originality/valueIn the present research, awareness was raised of the developmental nature of compassion as an emotional and behavioral construct essential to the accounting and business profession. The great strength of this research lies in the dynamic approach to the compassion construct and the LGM used to capture the temporal growth of compassion and how it evolved through the L2 course.

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

Russell

Ariail

Smith

et al. 2020

Journal of Accounting Education

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The advent of accounting in business governance: from ancient scribes to modern practitioners

Cited by 8 publications

References 8 publications

Religiosity and Risk: Association of Judeo-Christian Ethicality with a Sustainable Business Environment

Religiosity and Risk: Association of Judeo-Christian Ethicality with a Sustainable Business Environment

Temporal changes of compassion in accounting and business students in an English course: a longitudinal study in higher education

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

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