Introduction: Special Issue on Accounting Ethics

2004 ◽  
Vol 14 (3) ◽  
pp. 349-354 ◽  
Author(s):  
James Gaa
Keyword(s):  
United States ◽  
Business Ethics ◽  
Empirical Research ◽  
Financial Reporting ◽  
Ethical Behavior ◽  
The United States ◽  
Accounting Ethics ◽  
Special Issue ◽  
Academic Fields ◽  
Central Elements

This special issue of Business Ethics Quarterly was organized for two reasons. First, the academic fields of business ethics and accounting ethics have developed without close theoretical or empirical connections. This is the case even though the profession of accounting is an important component of the organizational world. For this reason, it is important to foster attempts to build a bridge between the two fields, so that research in accounting ethics is more closely related to business ethics. Second, the recent deluge of business scandals (primarily, but not only, in the United States) in which financial reporting and auditing were central elements suggests that a special issue on accounting ethics is timely.The original hope was that the special issue would contain a balance of papers from researchers in “accounting ethics” and those in “business ethics.” In line with the hope that the papers would be responsive to both fields, almost every paper submitted was reviewed by one person who is identified with business ethics and one person who is identified with accounting ethics. As it turns out, most of the papers in this issue were written by people whose academic home is the accounting department. The mix of papers reflects the emphasis in the accounting literature on empirical research on ethical behavior.

EDITORIAL: Migration and competitiveness: Japan and the United States

2013 ◽  
Vol 10 (2) ◽  
pp. 115-124
Author(s):  
Philip L. Martin
Keyword(s):  
United States ◽  
The United States ◽  
Variable Cost ◽  
Fixed Cost ◽  
Special Issue ◽  
Science And Engineering ◽  
The Past ◽  
Past Half Century ◽  
Key Sectors ◽  
Past Half

Japan and the United States, the world’s largest economies for most of the past half century, have very different immigration policies. Japan is the G7 economy most closed to immigrants, while the United States is the large economy most open to immigrants. Both Japan and the United States are debating how immigrants are and can con-tribute to the competitiveness of their economies in the 21st centuries. The papers in this special issue review the employment of and impacts of immigrants in some of the key sectors of the Japanese and US economies, including agriculture, health care, science and engineering, and construction and manufacturing. For example, in Japanese agriculture migrant trainees are a fixed cost to farmers during the three years they are in Japan, while US farmers who hire mostly unauthorized migrants hire and lay off workers as needed, making labour a variable cost.

Magic and Politics

2020 ◽  
Vol 23 (4) ◽  
pp. 5-14
Author(s):  
Sabina Magliocco
Keyword(s):  
United States ◽  
North America ◽  
Human Behavior ◽  
Presidential Election ◽  
The United States ◽  
Right Wing ◽  
Special Issue ◽  
Far Right ◽  
Cultural Expression ◽  
Spirit World

This essay introduces a special issue of Nova Religio on magic and politics in the United States in the aftermath of the 2016 presidential election. The articles in this issue address a gap in the literature examining intersections of religion, magic, and politics in contemporary North America. They approach political magic as an essentially religious phenomenon, in that it deals with the spirit world and attempts to motivate human behavior through the use of symbols. Covering a range of practices from the far right to the far left, the articles argue against prevailing scholarly treatments of the use of esoteric technologies as a predominantly right-wing phenomenon, showing how they have also been operationalized by the left in recent history. They showcase the creativity of magic as a form of human cultural expression, and demonstrate how magic coexists with rationality in contemporary western settings.

THE INCEPTION AND EVOLUTION OF FINANCIAL REPORTING IN THE PROTESTANT EPISCOPAL CHURCH IN THE UNITED STATES OF AMERICA

1986 ◽  
Vol 13 (2) ◽  
pp. 55-63 ◽  
Author(s):  
G. A. Swanson ◽  
John C. Gardner
Keyword(s):  
United States ◽  
Financial Reporting ◽  
United States Of America ◽  
The United States ◽  
Episcopal Church ◽  
For Profit ◽  
Not For Profit ◽  
The Church

This research documents the emergence of accounting procedures and concepts in a centrally controlled not-for-profit organization during a period of change and consolidation. The evolution of accounting as prescribed by the General Canons is identified and its implementation throughout the church conferences is examined.

Auditor Independence in the United States: Cornerstone of the Profession or Thorn in Our Side?

2018 ◽  
Vol 32 (3) ◽  
pp. 145-168 ◽  
Author(s):  
Bryan K. Church ◽  
J. Gregory Jenkins ◽  
Jonathan D. Stanley
Keyword(s):  
United States ◽  
Financial Reporting ◽  
The United States ◽  
Auditor Independence ◽  
Audit Committees ◽  
Systematic Evaluation ◽  
Client Relationships ◽  
Reporting Process ◽  
Regulatory Approach

SYNOPSIS The objective of this paper is to provide a systematic evaluation of independence as a foundational element of the auditing profession. We maintain that while independence is a theoretically appealing construct, it is fraught with practical problems surrounding its implementation, monitoring, and regulation. We analyze the current oversight of auditor independence and evaluate the need for auditor independence from the perspective of information users and information producers. In the process, we discuss important implications and intractable challenges that affect one or more parties involved in the financial-reporting process. Finally, we carefully evaluate alternatives to the current regulatory approach for managing auditor independence (i.e., proscribing various auditor-client relationships). We conclude that increasing audit committees' responsibilities for monitoring the auditor's independence—along with additional disclosure about threats and safeguards to auditor independence—is worthy of further consideration and debate as a path toward addressing the auditor independence conundrum.

scholarly journals Environmental justice, settler colonialism, and more-than-humans in the occupied West Bank: An introduction

2021 ◽  
Vol 4 (1) ◽  
pp. 3-27
Author(s):  
Irus Braverman
Keyword(s):  
United States ◽  
Environmental Justice ◽  
West Bank ◽  
Settler Colonialism ◽  
The United States ◽  
Special Issue ◽  
The West ◽  
The Core ◽  
Waste Concrete

Our special issue provides a first-of-its kind attempt to examine environmental injustices in the occupied West Bank through interdisciplinary perspectives, pointing to the broader settler colonial and neoliberal contexts within which they occur and to their more-than-human implications. Specifically, we seek to understand what environmental justice—a movement originating from, and rooted in, the United States—means in the context of Palestine/Israel. Moving beyond the settler-native dialectic, we draw attention to the more-than-human flows that occur in the region—which include water, air, waste, cement, trees, donkeys, watermelons, and insects—to consider the dynamic, and often gradational, meanings of frontier, enclosure, and Indigeneity in the West Bank, challenging the all-too-binary assumptions at the core of settler colonialism. Against the backdrop of the settler colonial project of territorial dispossession and elimination, we illuminate the infrastructural connections and disruptions among lives and matter in the West Bank, interpreting these through the lens of environmental justice. We finally ask what forms of ecological decolonization might emerge from this landscape of accumulating waste, concrete, and ruin. Such alternative visions that move beyond the single axis of settler-native enable the emergence of more nuanced, and even hopeful, ecological imaginaries that focus on sumud, dignity, and recognition.

scholarly journals Return Migration after Natural Disasters

2017 ◽  
Vol 3 (1) ◽  
pp. 1 ◽  
Author(s):  
Mikiyasu Nakayama ◽  
Nicholas Nicholas Bryner ◽  
Satoru Mimura
Keyword(s):  
United States ◽  
Natural Disasters ◽  
Hurricane Katrina ◽  
Case Studies ◽  
Return Migration ◽  
The United States ◽  
Hurricane Sandy ◽  
Indian Ocean Tsunami ◽  
Special Issue ◽  
Post Disaster

This special issue features policy priorities, public perceptions, and policy options for addressing post-disaster return migration in the United States, Japan, and a couple of Asian countries. It includes a series of case studies in these countries, which are based on a sustained dialogue among scholars and policymakers about whether and how to incentivize the return of displaced persons, considering social, economic, and environmental concerns. The research team, composed of researchers from Indonesia, Japan, Sri Lanka, and the United States, undertook a collaborative and interdisciplinary research process to improve understanding about how to respond to the needs of those displaced by natural disasters and to develop policy approaches for addressing post-disaster return. The research focused on the following three key issues: objectives of return migration (whether to return, in what configuration, etc.), priorities and perceptions that influence evacuees’ decision-making regarding return, and policies and practices that are used to pursue return objectives. This special issue includes ten articles on the following disaster cases: the Great East Japan Earthquake in 2011, Hurricane Katrina in 2005 and Hurricane Sandy in 2012, the Great Indian Ocean Tsunami in 2004, and the Great Sumatra Island Earthquake in 2009. Important lessons for the future were secured out of these case studies, covering the entire phase of return, namely planning, implementation, and monitoring.

scholarly journals Introduction to the Special Issue: Soft Power of Civil Society in International Relations

2012 ◽  
Vol 13 (4) ◽  
pp. 473-476
Author(s):  
TAKASHI INOGUCHI
Keyword(s):  
United States ◽  
Public Opinion ◽  
Civil Society ◽  
International Relations ◽  
Soft Power ◽  
The United States ◽  
Special Issue ◽  
Policy Makers

This special issue focuses on the role of civil society in international relations. It highlights the dynamics and impacts of public opinion on international relations (Zaller, 1992). Until recently, it was usual to consider public opinion in terms of its influence on policy makers and in terms of moulding public opinion in the broad frame of the policy makers in one's country. Given that public opinion in the United States was assessed and judged so frequently and diffused so globally, it was natural to frame questions guided by those concepts which pertained to the global and domestic context of the United States.

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