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To authenticate to the full-text of this article, please visit this link: http://dx.doi.org/10.1111/j.1467-8608.2010.01600.x Byline: Rafik I. Beekun (1), Yvonne Stedham (1), James W. Westerman (2), Jeanne H. Yamamura (3) Abstract: This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions. Author Affiliation: (1.) Department of Managerial Sciences, University of Nevada, Reno, NV, USA (2.) Walker College of Business, Appalachian State University, Boone, NC, USA (3.) Department of Accounting and Information Systems, University of Nevada, Reno, NV, USA

Public accounting firms are service firms that rely heavily on well-trained and highly motivated staff to deliver the firms' services. Their staff are knowledge workers who must not only actively utilize information in their work, they must also develop the skills to continuously acquire new information. The manner in which a firm manages information access and transfer (its information consciousness) affects employee job satisfaction and retention and as such represents a sustainable (or unsustainable) management practice. Our study examines the relationship between job satisfaction and dimensions of information consciousness in a sample of professional accountants from three countries. Results show a positive relationship between these dimensions and job satisfaction., INTRODUCTION Demand for accountants in the United States (U.S.) and other developed nations remains high despite the current economic slowdown. Although many had predicted that in the U.S. the Sarbanes-Oxley-fueled [...]

To purchase or authenticate to the full-text of this article, please visit this link: http://dx.doi.org/10.1111/j.1467-8608.2007.00486.x Byline: Yvonne Stedham ([dagger]), Jeanne H. Yamamura ([dagger]), Rafik I. Beekun (*) Author Affiliation: (*)Professor of Management; Associate Professor of Accounting ([dagger])Professor of Management and Strategy - all at the University of Nevada, Reno, NV, USA.

The purpose of the paper is to examine the effect of affirmative action and equal employment opportunity legislation on the recruitment process for accounting professors. Specifically, this paper examines the effect of affirmative action on the availability of information concerning open positions for accounting professors. Placement advertisements in The Accounting Review were examined for a 40-year period starting in 1956. Results indicate that affirmative action and equal employment opportunity legislation dramatically affected job market advertising. Significant changes in the number of positions posted, the wording of the advertisements, and the type of schools advertising were noted following passage of this legislation., INTRODUCTION In 1996. newly minted PhDs and ABDs looking for tenure-track accounting positions in academia commonly turned to the 'Placement Information' section of The Accounting Review. The October 1996 issue, [...]

Byline: Jeanne H. Yamamura, James W. Westerman A growing and global 'talent crunch' currently exists and is expected to grow 'more acute and more widespread' over the next ten years, affecting global development throughout the world. This 'talent shortage' has already affected the accounting profession as it is listed among the top ten jobs experiencing difficulty recruiting. Prior research in the management discipline indicates a potential tool in enhancing employee recruitment, satisfaction and retention: the perceived 'fit' between an individual and the work environment. This research examines the relevance of work-environment fit in the accounting industry, using the USA as an illustrative example. This study examines the importance of fit with one's work environment to the job satisfaction of accountants using Moos' Work Environment Scale. Results indicate that fit on the dimensions of goal orientation and systems maintenance is significantly related to the job satisfaction of accountants.

Byline: Jeanne H. Yamamura, Yvonne E. Stedham, Michimasa Satoh This paper examines the relationship between organisational factors and the job satisfaction of accountants in Japan. Data were collected on perceptions of career-related factors and factors related to the provision of technical information from 235 accountants working in accounting firms in Japan. Prior research in the USA and Australia has shown that career development and performance evaluation are factors considered highly important to the job satisfaction of accountants. Cultural characteristics are reflected in the values held by a society. Hence, it is to be expected that job satisfaction and its determinants are culture specific. In this study, we utilise Hofstede's cultural framework to identify factors that may be related to the job satisfaction of Japanese accountants. The results of this study indicate that, although career development is also important to the job satisfaction of Japanese accountants, performance evaluation is not valued. Theoretical and practical implications are discussed.