scholarly journals The Impact Of The Sarbanes-Oxley Act Of 2002 On The Teaching Of Ethics In Core MBA Curriculums In Ohio

2010 ◽  
Vol 3 (5) ◽  
pp. 61-70 ◽  
Author(s):  
Daniel W. Sullivan
Keyword(s):  
Corporate Culture ◽  
Ethical Decision Making ◽  
Business Leaders ◽  
Public Institutions ◽  
Mba Programs ◽  
Ethics Instruction ◽  
Sarbanes Oxley ◽  
Ability To Act ◽  
Private And Public ◽  
The Impact

A decade of corporate scandals has highlighted a lack of ethical decision making skills among business leaders.  Reasons for this deficiency vary from an absence of ethical teaching in the home to a failure of American corporate culture.  In 2002, the situation reached a critical point with scandals such as Enron and Tyco forcing a Congressional response in the form of the Sarbanes-Oxley Act of 2002.  Questions concerning corporate leaders’ ability to act ethically again resurfaced in the wake of the recent financial collapse of giants such as AIG and Citigroup, creating a debate over what lessons were learned from the Sarbanes- Oxley experience.  MBA curriculums are major stakeholders in this debate.  MBA programs are venues where the majority of our business leaders learn the critical skills needed to succeed.  The purpose of this study was to assess the treatment of ethics in core MBA curriculums in Ohio in response to the Sarbanes-Oxley Act of 2002.  The study determined that MBA programs in Ohio failed to adjust their core curriculums in response to the new demand for increased ethics instruction.  Further, it determined that private and public institutions reacted to the legislation in a similar manner.  It also revealed that private and public institutions traditionally approach ethics instruction differently.   

Review of SOX in the business ethics literature

2018 ◽  
Vol 33 (5) ◽  
pp. 470-502
Author(s):  
Irene M. Gordon ◽  
Jamal A. Nazari
Keyword(s):  
Business Ethics ◽  
Corporate Culture ◽  
English Language ◽  
Codes Of Ethics ◽  
Auditor Independence ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Qualitative Approaches ◽  
Sarbanes Oxley ◽  
The Impact

PurposeThis paper aims to examine the impact of the Sarbanes–Oxley Act of 2002 (SOX) on the academic business ethics literature with the intent of making this research more accessible to those researchers and practitioners working in business ethics and other related fields. Specifically, the authors outline the types and scope of SOX-related research, examine the extent of reliance on SOX, identify which theoretical frameworks and research approaches are used and point out under-researched areas.Design/methodology/approachUsing a descriptive approach, the authors examine the theoretical perspectives, classifying these perspectives into four groupings (economics, ethics/moral, psychological and sociological). Using counts, categorization and content analyses, the authors provide an overview of 115 articles with further analysis provided for articles relying heavily (n= 14) or moderately (n= 42) on SOX.FindingsWhistleblowing and codes of ethics are well-researched topics. However, employment of some theories (e.g. signaling theory and stakeholder theory) and qualitative approaches are used less often. Other under-researched issues in the sample include CEO/CFO certifications, cost of compliance, auditor disclosures and empirical investigation of SOX and auditor independence (or corporate culture).Research limitations/implicationsThe authors’ decision to use certain databases, search terms and research methods, and to focus on business ethics journals and English language articles are possible limitations.Originality/valueThe authors’ contributions comprise an examination of the scope of SOX topics and detailing how reliant the research is on SOX. The authors identify trends in this literature and provide evidence of the broad theoretical frameworks to better understand the breadth and depth of theories used.

scholarly journals The Economic, Social, and Environmental Impacts of Generalization of Solar Water Heaters

2021 ◽  
Vol 3 (2) ◽  
pp. 225-232
Author(s):  
Faycel Tazigh
Keyword(s):  
Impact Assessment ◽  
Environmental Impacts ◽  
Public Institutions ◽  
Solar Water ◽  
Water Heaters ◽  
Private And Public ◽  
Solar Water Heaters ◽  
The Impact ◽  
The City ◽  
Social And Environmental Impacts

This paper aims to quantify the three main aspects of sustainable development, the economic, social, and environmental impacts of the generalization of solar water heaters in Marrakech. In order to conduct this Impact assessment study, we used both quantitative and qualitative analysis. The impact assessment analysis has been done on three different levels: households, Tourism, and private and public institutions. The generalization of SWH at the scale of the city of Marrakech will be in this perspective the origin of a profit today neglected. The resulting impact, both economically and socially, would be great. It is also beneficial and concerns the natural and sanitary environment. Nationally, the direct financial impact of the generalization of SWH at the direct city level is around $ 15 million. The generalization of solar water heaters in Morocco will reduce the national energy bill by 1.3%.

Can civility be taught to Latin-American MBAs? Implications of case-method use for the development of civic behaviour in managerial education

2014 ◽  
Vol 52 (9) ◽  
pp. 1833-1856 ◽  
Author(s):  
María Helena Jaén ◽  
Ezequiel Reficco ◽  
Marcela Ossa
Keyword(s):  
Latin American ◽  
Business Leaders ◽  
Case Method ◽  
Learning Methods ◽  
Mba Programs ◽  
Content Type ◽  
Mba Students ◽  
Transmission Of Knowledge ◽  
The Impact ◽  
Theory Review

Purpose – The purpose of this paper is to examine the formative potential of the case method on MBA students’ “civility” – the procedural dimension of the ethics field. While a robust literature has focussed on the impact of teaching ethics (content) on students’ behavior, to-date no study has explored the link between the pedagogy used (method) and students behavioral dispositions. Design/methodology/approach – A thorough theory review was conducted, covering the different pedagogy literatures that frame the discussion on the link between learning methods and ethics in general, and civic-minded behavior in particular. Drawing on relevant findings from these literatures, some implications are drawn, and tentative propositions are laid out. Findings – The study seeks to readdress the existing imbalance between the cognitive and the formative aspects of education, placing emphasis on the latter. The paper proposes that, other things being equal, MBA programs that make intensive and systematic use of the case method will foster civility among students. Through the iterative practices embedded in the case method, students internalize a number of behavioral predispositions that form the basis of civic behavior. Practical implications – This paper calls for an approach in managerial education that goes beyond the transmission of knowledge. In particular, the paper emphasize the importance of seeing the MBA as “little schools of democracy,” where civic-oriented inclinations can take root in future business leaders. This finding carries substantial implications for business schools and professors, in Latin America and beyond. Originality/value – The transmission of technical knowledge has traditionally been considered the backbone of managerial education – a purely cognitive process. This paper, on the other hand, seeks to highlight the transformative potential of the MBA through the use of the appropriate learning methodologies - the case method in particular. By focussing on the concept of civility, the paper seek to go beyond the prevailing focus on content among ethics scholars and highlight the relevance of habits as a necessary first step on the shaping of civic-minded business leaders. This paper adds a much needed missing link between learning methods and civic behavior.

The Determinants of Merger Withdrawals’ Abnormal Returns in The Australian Market

2015 ◽  
pp. 89-110 ◽  
Author(s):  
Thuy Nguyen Thu ◽  
Giang Dao Thi Thu ◽  
Hoang Truong Huy
Keyword(s):  
Financial Crisis ◽  
Event Study ◽  
Abnormal Returns ◽  
Market Response ◽  
Crisis Period ◽  
Valuation Effects ◽  
Event Study Method ◽  
Private And Public ◽  
Method Of Payment ◽  
The Impact

This paper examines the abnormal returns in merger withdrawals in Australia, especially distinguishing the market response between private and public targets. We also study the determinants of those abnormal returns, including the method of payment and the impact of financial crisis periods. Using the event study method, we document that in the Australian context, the announced withdrawal of mergers involving private targets creates significantly negative valuation effects in comparison with the valuation effects in withdrawal of mergers involving public targets. We also find that a financial crisis period strongly affects abnormal returns of merger withdrawals. However, the method of payment does not have any impact on the abnormal returns.

The Doctor Faustus Dossier

2018 ◽  
Author(s):  
Adrian Daub
Keyword(s):  
Twentieth Century ◽  
Los Angeles ◽  
Primary Source ◽  
Music And Literature ◽  
Twentieth Century Music ◽  
Private And Public ◽  
Doctor Faustus ◽  
Public Lives ◽  
Nazi Era ◽  
The Impact

Arnold Schoenberg and Thomas Mann, two towering figures of twentieth-century music and literature, both found refuge in the German-exile community in Los Angeles during the Nazi era. This complete edition of their correspondence provides a glimpse inside their private and public lives and culminates in the famous dispute over Mann's novel Doctor Faustus. In the thick of the controversy was Theodor Adorno, then a budding philosopher, whose contribution to the Faustus affair would make him an enemy of both families. Gathered here for the first time in English, the letters are complemented by diary entries, related articles, and other primary source materials, as well as an introduction that contextualizes the impact that these two great artists had on twentieth-century thought and culture.

Executive Compensation: New vs. Old Economy and the Impact of NASDAQ Crash and Sarbanes Oxley Act

2008 ◽  
Author(s):  
João Paulo Vieito ◽  
Antonio Melo Cerqueira ◽  
Elísio Brandão ◽  
Walayet A. Khan
Keyword(s):  
Executive Compensation ◽  
Sarbanes Oxley ◽  
Old Economy ◽  
The Impact

The Experience of Poetry

2019 ◽  
Author(s):  
Derek Attridge
Keyword(s):  
Late Antiquity ◽  
Cultural Practice ◽  
Oral Traditions ◽  
English Renaissance ◽  
Ancient Rome ◽  
Ancient Greek ◽  
Continuity And Change ◽  
Private And Public ◽  
History Of ◽  
The Impact

The question this book addresses is whether, in addition to its other roles, poetry—or a cultural practice we now call poetry—has, across the two-and-a-half millennia from the composition of the Homeric epics to the publication of Ben Jonson’s Works and the death of Shakespeare in 1616, continuously afforded the pleasurable experience we identify with the crafting of language into memorable and moving rhythmic forms. Parts I and II examine the evidence for the performance of the Iliad and the Odyssey and of Ancient Greek lyric poetry, the impact of the invention of writing on Alexandrian verse, the performances of poetry that characterized Ancient Rome, and the private and public venues for poetic experience in Late Antiquity. Part III deals with medieval verse, exploring the oral traditions that spread across Europe in the vernacular languages, the importance of manuscript transmission, the shift from roll to codex and from papyrus to parchment, and the changing audiences for poetry. Part IV explores the achievements of the English Renaissance, from the manuscript verse of Henry VIII’s court to the anthologies and collections of the late Elizabethan period. Among the topics considered in this part are the advent of print, the experience of the solitary reader, the continuing significance of manuscript circulation, the presence of poet figures in pageants and progresses, and the appearance of poets on the Elizabethan stage. Tracking both continuity and change, the book offers a history of what, over these twenty-five centuries, it has meant to enjoy a poem.

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