Matches in SemOpenAlex for { <https://semopenalex.org/work/W173557550> ?p ?o ?g. }
Showing items 1 to 83 of
83
with 100 items per page.
- W173557550 startingPage "23" @default.
- W173557550 abstract "HOW DO ACCOUNTING AND FINANCE PROFESSIONALS PERCEIVE THEIR EMPLOYER'S ETHICAL VALUES? FIND OUT, AND BENCHMARK YOURSELF WITH THE RESULTS FROM A SURVEY OF IMA MEMBERS. EXECUTIVE SUMMARY The authors apply a measure called the ethical (CEV) scale and look at differences in ethical value ratings for several job categories, industries, certification, and size. The results can be useful to accounting and finance professionals and managers at all levels. Also learn what steps you can take to measure and improve ethical perceptions in the organization in which you work. In the face of recent corporate scandals, ethical issues confronting accounting and finance professionals are receiving increased attention. This attention demands that top managers emphasize business throughout their organizations.1 But identifying the personal and corporate issues that impact ethical behavior in the workplace can be a challenge! In particular, the manner in which an accounting professional approaches an ethical dilemma at work can be influenced by his or her organization's overall position on ethics.2 While many professionals treat as an individual issue, the whole picture involves a great deal more. Ethicality at the level provides the context that can drive an individual's response to an ethical dilemma in the workplace. The term organizational ethics may be new to many accounting and finance professionals. Organizational is often comprised of a company's general position on ethical conduct and social responsibility. It is indeed a context, but one that can be enhanced by compensating ethical behavior and reprimanding unethical behavior.3 Employees and managers operating consistently within the ethical norms of a company can also build ethics.4 MEASURING ORGANIZATIONAL ETHICS Accounting and finance professionals are often considered experts in the measurement of corporate performance in many dimensions. Yet they may know less about the manner in which companies are evaluated from an ethical standpoint, and this should be remedied. Indeed, it is important for business professionals to periodically assess perceptions of the surrounding ethical values because such beliefs can potentially influence employees' attitudes and ethical decision making.5 We will illustrate the use of one valid and reliable scale available that can be used to measure an individual's perception of ethical (CEV).6 The CEV scale (and others like it) can serve as a managerial assessment tool, providing information regarding the awareness and effectiveness of a company's policies. The CEV measure consists of five statements about company that are rated on an agree-disagree scale. The higher the CEV level, the more an individual perceives that a company actively supports business (see Table 1). Measures such as CEV can be useful to a company trying to assess its overall ethics. Measuring CEV across different departments, organizations, professions, and industries can provide information relevant to company decision makers.7 It can foster discussion about in the organization that highlights differences by job category, level of experience, and level of involvement in decision making. In particular, individual and consolidated scores on the CEV scale could be discussed in training, and consensus could be achieved regarding how to increase these scores in the future. The scale's individual items related to managerial action, employee punishments, and employee rewards could also be evaluated separately and discussed in training sessions to better understand the current state of company policy in these areas. Such feedback would likely be invaluable to corporate leaders who must make policy decisions with implications for business ethics. Furthermore, evaluating ethical values can provide managers with an overall idea of the company's apparent commitment to business from an employee perspective, which could make possible the development and improvement of helpful formal ethical programs such as codes and training. …" @default.
- W173557550 created "2016-06-24" @default.
- W173557550 creator A5073193414 @default.
- W173557550 creator A5078798020 @default.
- W173557550 creator A5085001610 @default.
- W173557550 date "2006-03-22" @default.
- W173557550 modified "2023-09-23" @default.
- W173557550 title "Organizational Ethics: Measuring Performance on This Critical Dimension: How Do Accounting and Finance Professionals Perceive Their Employer's Ethical Values? Find out, and Benchmark Yourself with the Results from a Survey of IMA Members" @default.
- W173557550 hasPublicationYear "2006" @default.
- W173557550 type Work @default.
- W173557550 sameAs 173557550 @default.
- W173557550 citedByCount "1" @default.
- W173557550 countsByYear W1735575502014 @default.
- W173557550 crossrefType "journal-article" @default.
- W173557550 hasAuthorship W173557550A5073193414 @default.
- W173557550 hasAuthorship W173557550A5078798020 @default.
- W173557550 hasAuthorship W173557550A5085001610 @default.
- W173557550 hasConcept C10138342 @default.
- W173557550 hasConcept C111472728 @default.
- W173557550 hasConcept C119232533 @default.
- W173557550 hasConcept C121955636 @default.
- W173557550 hasConcept C138885662 @default.
- W173557550 hasConcept C144133560 @default.
- W173557550 hasConcept C151730666 @default.
- W173557550 hasConcept C15744967 @default.
- W173557550 hasConcept C17744445 @default.
- W173557550 hasConcept C198082294 @default.
- W173557550 hasConcept C199539241 @default.
- W173557550 hasConcept C2775890777 @default.
- W173557550 hasConcept C2776768071 @default.
- W173557550 hasConcept C2778496695 @default.
- W173557550 hasConcept C2779343474 @default.
- W173557550 hasConcept C39549134 @default.
- W173557550 hasConcept C77805123 @default.
- W173557550 hasConcept C86803240 @default.
- W173557550 hasConceptScore W173557550C10138342 @default.
- W173557550 hasConceptScore W173557550C111472728 @default.
- W173557550 hasConceptScore W173557550C119232533 @default.
- W173557550 hasConceptScore W173557550C121955636 @default.
- W173557550 hasConceptScore W173557550C138885662 @default.
- W173557550 hasConceptScore W173557550C144133560 @default.
- W173557550 hasConceptScore W173557550C151730666 @default.
- W173557550 hasConceptScore W173557550C15744967 @default.
- W173557550 hasConceptScore W173557550C17744445 @default.
- W173557550 hasConceptScore W173557550C198082294 @default.
- W173557550 hasConceptScore W173557550C199539241 @default.
- W173557550 hasConceptScore W173557550C2775890777 @default.
- W173557550 hasConceptScore W173557550C2776768071 @default.
- W173557550 hasConceptScore W173557550C2778496695 @default.
- W173557550 hasConceptScore W173557550C2779343474 @default.
- W173557550 hasConceptScore W173557550C39549134 @default.
- W173557550 hasConceptScore W173557550C77805123 @default.
- W173557550 hasConceptScore W173557550C86803240 @default.
- W173557550 hasIssue "3" @default.
- W173557550 hasLocation W1735575501 @default.
- W173557550 hasOpenAccess W173557550 @default.
- W173557550 hasPrimaryLocation W1735575501 @default.
- W173557550 hasRelatedWork W105786221 @default.
- W173557550 hasRelatedWork W1549181464 @default.
- W173557550 hasRelatedWork W1549822180 @default.
- W173557550 hasRelatedWork W1578041102 @default.
- W173557550 hasRelatedWork W1587802674 @default.
- W173557550 hasRelatedWork W1813716816 @default.
- W173557550 hasRelatedWork W190090055 @default.
- W173557550 hasRelatedWork W1985293647 @default.
- W173557550 hasRelatedWork W2012908520 @default.
- W173557550 hasRelatedWork W2091686820 @default.
- W173557550 hasRelatedWork W2735246578 @default.
- W173557550 hasRelatedWork W2742748632 @default.
- W173557550 hasRelatedWork W2768182373 @default.
- W173557550 hasRelatedWork W2793657803 @default.
- W173557550 hasRelatedWork W2810476850 @default.
- W173557550 hasRelatedWork W2992052854 @default.
- W173557550 hasRelatedWork W2996973217 @default.
- W173557550 hasRelatedWork W3106158595 @default.
- W173557550 hasRelatedWork W3125098862 @default.
- W173557550 hasRelatedWork W2128318067 @default.
- W173557550 hasVolume "7" @default.
- W173557550 isParatext "false" @default.
- W173557550 isRetracted "false" @default.
- W173557550 magId "173557550" @default.
- W173557550 workType "article" @default.