Suchergebnisse

"Modern" childhoods: adjustment, variety and stress / Peter N. Stearns -- The new disorders of childhood: historical perspectives / Steven Mintz -- Outside the lines: black girls and boys learn about the interconnected worlds of slavery and freedom in nineteenth-century North America / Wilma King -- The private world of women and children: lullabies and nursery rhymes in 19th-century greater Syria / Fruma Zachs -- "The elephant in the room is the role model": managing the paradox of pregnancy in the Ultra-Orthodox Jewish classroom / Orna Blumen with Elka Freedland -- "Nothing material occurred": toward rethinking the history of early American girlhood, 1760-1830 / Sharon Halevi -- "To find a better way to live a life in the world": an auto-ethnographic exploration of an Ibasho project with Chinese immigrant youth in the United States / Tomoko Tokunaga -- Growing gaps in enacted and ideational independence / Yulia Chentsova Dutton and Derya Gürcan-Yildirim.

MicroStrategy, Inc. is a software company listed on NASDAQ. Since the company came out with an initial public offering (IPO) in June 1998, it has always been identified as a successful, growing company with positive net income. On March 20, 2000, the company announced that it would restate its financial statements for all years since its IPO. This announcement caused its share price to fall 60 percent in one day. The case summarizes management's actions and asks you to identify issues relating to revenue recognition policies under generally accepted accounting principles (GAAP).

"Ethical Obligations and Decision Making in Accounting was written to guide students through the minefields of ethical conflict in meeting their responsibilities under the accounting professions' codes of conduct and ethical reasoning standards of conduct that have stood the test over time. Our book is devoted to helping students cultivate the ethical commitment needed to ensure that their work meets the highest standards of integrity, independence, objectivity, and professional skepticism. We hope that this book and classroom instruction will work together to provide the tools to inspire students to act in accordance with the rules and professional standards of behavior in everything they do"--

ABSTRACT:A variety of relationships can develop between accounting academics, academic units, and external sponsors that raise issues of ethical propriety. External donors may seek to influence academic decisions by applying pressure on recipients to gain favored treatment. We believe these types of situations are on the rise because of increased commercialization of universities. In this study, we examine relationships between accounting academics and external sponsors that challenge academic independence because of conflicts of interest when donors seek to impose conditions on financial support. We solicit the opinions of academic accountants about how likely they are to go along with the conditions. We link these activities to the following ethical issues: fair-mindedness, objectivity, and integrity. We conclude that the more experienced accounting academics (i.e., full professors, current chairs, holders of endowed chairs, and designated faculty fellows) are less likely to engage in ethically questionable relationships with external sponsors than academics who are less experienced. The results are driven primarily by two cases: allowing a Big 4 CPA firm to interview students before other firms as a condition of continued recruiting, and allowing a firm to decide on the recipient of a named faculty fellowship.