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Papers by Sue Ravenscroft
Accounting and the Public Interest, 2014
ABSTRACTAccounting as a professional practice plays a profound, unavoidable, and often unnoticed ... more ABSTRACTAccounting as a professional practice plays a profound, unavoidable, and often unnoticed role in the lives of all citizens. As members of the Public Interest Section of the American Accounting Association, we explicitly explore the myriad social roles of accounting and promote its use to improve the general well-being. In this forum, to say accounting matters is to state the obvious and uncontested. Accounting's important social role imposes responsibilities on those defining and studying that role; as academics we are obligated to promote the highest standards in our research on accounting practice and its social implications. However, the dominant accounting research that explores and attempts to underlay accounting practice does not consistently adhere to the basic precepts of good scientific research practice. To serve the public interest, researchers in accounting can and must do more than award and distribute status via publication in journals whose prestige is hig...
Accounting professionals sought to help farmers understand costs of production for their products.
INTRODUCTION Cheating is defined as taking information, credit, or reward that one neither deserv... more INTRODUCTION Cheating is defined as taking information, credit, or reward that one neither deserves nor did the work to achieve. Cheating behavior is often seen as a driver behind many of our current economic problems and the temptation to cheat has been associated with our downward slide in business practice for the past two decades. For example, the current housing crisis has been explained in part as banks cheating in terms of qualifying people for loans. Additionally, current headlines focus on legislators and Wall Street analysts who cheat investors by unfairly taking advantage of inside information not publicly available to others in the market. Cheating defeats fairness of competition and undermines the basis of business integrity.
There is a shortage of accounting faculty and this shortage is predicted to worsen in the future.... more There is a shortage of accounting faculty and this shortage is predicted to worsen in the future. The number of new PhDs in accounting has declined from approximately 200 per year in the late 1980’s and early 1990’s to just over 100 per year in recent years. Currently, we expect approximately 400 to 500 new accounting faculty positions to open up annually over the next to five to ten years. We believe that there has been a narrowing of the number of PhD candidates coming from fields other than accounting and other business related fields. If this is true, we believe that the number of accounting PhDs could be increased and the shortage could be reduced by increasing the number of nonaccounting/nonbusiness bachelor degree holders in accounting PhD programs. In this study, we examined patterns in the undergraduate majors of accounting doctorates over a forty-year time period to determine whether there was such a narrowing and how it related to the total number of accounting doctorates...
In this study, we use Latent Dirichlet Allocation to explore the reflections of students who face... more In this study, we use Latent Dirichlet Allocation to explore the reflections of students who faced a demanding classroom challenge, to which some responded by colluding. Our five-topic LDA solution describes the cheating event in terms of the nature of the course assignment itself, teams as a resource and support mechanism, the repercussions of cheating, and differences between majors or course tracks. The most relevant topics were the differences between the tracks and the repercussions of cheating. Teams and teammates also play a large role in the students’ reflections. We conclude with the implications of these topics in future research.
Accounting, Organizations and Society
In academia there is a two-tier labor market. Faculty are employed on either the tenuretrack or a... more In academia there is a two-tier labor market. Faculty are employed on either the tenuretrack or as adjuncts; movement across these two labor markets is unusual and difficult. Across academia generally, the growth in the number of adjuncts greatly exceeds the growth in the number of tenure-track faculty. A primary reason given for tracking a job applicant into either of these career paths is educational qualification. However, the return on education has been shown to be lower for women than for men [Acker 1994]. In this paper we examine professorial rank after controlling for highest degree earned to determine whether educational qualifications play a differential role for men and for women in shaping their employment opportunities in academic accounting. The data show that the educational barriers to entry to the tenure-track are higher for women than they are for men. While all women hold lower ranks than men on average, the difference is greater among those who are not doctorally...
Accounting, Auditing & Accountability Journal
Global Perspectives on Accounting Education, 2010
Http Dx Doi Org 10 1080 09638180500124889, Feb 17, 2007
The recent accounting scandals in the USA and the resulting regulation of the US profession via t... more The recent accounting scandals in the USA and the resulting regulation of the US profession via the Sarbanes–Oxley Act have led to the resurrection of an old debate: principles vs. rules. We argue that such a debate is jejune and serves as little more than a diversion from discussing more substantive issues raised by events like Enron and Andersen. Accounting
Issues in Accounting Education, 1998
Behavioral Research in Accounting, 1996
Http Dx Doi Org 10 1080 0963928042000310760, Oct 11, 2011
This paper is based on an address delivered by the lead author as Distinguished Visiting Speaker ... more This paper is based on an address delivered by the lead author as Distinguished Visiting Speaker at the Annual Conference of the Special Interest Group in Accounting Education of the British Accounting Association in Bournemouth England held in May, 2003. The recent financial ...
Journal of Business Ethics, 2007
Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on tho... more Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe. However, less is known about how colleagues within internal labor markets respond when they believe fellow managers have managed earnings. Designers of responsibility accounting systems need to understand the reputational costs managers impose on one another within internal labor markets. In an experimental study, 159 evening MBA students were asked to assume the role of a manager in a company and respond to a scenario in which another manager (the target manager) has the opportunity to engage in earnings management. Participants provided causal attributions, assessed the morality of the target manager, and indicated whether they would change their judgments about the target manager's reputation. The study manipulated three between-subjects factors: (1) whether the target manager chose to engage in earnings management, (2) whether the company's budgetary control system was rigid or flexible, and (3) whether the target manager's work history was average or above average. We found that causal attributions are affected more by the budgetary systems when the target did not manage earnings than when the manager did. We also found that morality judgments were significantly associated with the target manager's behavior, but not with the budgetary system. In addition, participants' judgments about the target manager's reputation were more strongly associated with morality judgments than with causal attributions. We discuss implications of the role of reputation in management control systems design.
Journal of Teaching in International Business, Oct 18, 2008
Journal of Information Ethics
Accounting and the Public Interest, 2014
ABSTRACTAccounting as a professional practice plays a profound, unavoidable, and often unnoticed ... more ABSTRACTAccounting as a professional practice plays a profound, unavoidable, and often unnoticed role in the lives of all citizens. As members of the Public Interest Section of the American Accounting Association, we explicitly explore the myriad social roles of accounting and promote its use to improve the general well-being. In this forum, to say accounting matters is to state the obvious and uncontested. Accounting's important social role imposes responsibilities on those defining and studying that role; as academics we are obligated to promote the highest standards in our research on accounting practice and its social implications. However, the dominant accounting research that explores and attempts to underlay accounting practice does not consistently adhere to the basic precepts of good scientific research practice. To serve the public interest, researchers in accounting can and must do more than award and distribute status via publication in journals whose prestige is hig...
Accounting professionals sought to help farmers understand costs of production for their products.
INTRODUCTION Cheating is defined as taking information, credit, or reward that one neither deserv... more INTRODUCTION Cheating is defined as taking information, credit, or reward that one neither deserves nor did the work to achieve. Cheating behavior is often seen as a driver behind many of our current economic problems and the temptation to cheat has been associated with our downward slide in business practice for the past two decades. For example, the current housing crisis has been explained in part as banks cheating in terms of qualifying people for loans. Additionally, current headlines focus on legislators and Wall Street analysts who cheat investors by unfairly taking advantage of inside information not publicly available to others in the market. Cheating defeats fairness of competition and undermines the basis of business integrity.
There is a shortage of accounting faculty and this shortage is predicted to worsen in the future.... more There is a shortage of accounting faculty and this shortage is predicted to worsen in the future. The number of new PhDs in accounting has declined from approximately 200 per year in the late 1980’s and early 1990’s to just over 100 per year in recent years. Currently, we expect approximately 400 to 500 new accounting faculty positions to open up annually over the next to five to ten years. We believe that there has been a narrowing of the number of PhD candidates coming from fields other than accounting and other business related fields. If this is true, we believe that the number of accounting PhDs could be increased and the shortage could be reduced by increasing the number of nonaccounting/nonbusiness bachelor degree holders in accounting PhD programs. In this study, we examined patterns in the undergraduate majors of accounting doctorates over a forty-year time period to determine whether there was such a narrowing and how it related to the total number of accounting doctorates...
In this study, we use Latent Dirichlet Allocation to explore the reflections of students who face... more In this study, we use Latent Dirichlet Allocation to explore the reflections of students who faced a demanding classroom challenge, to which some responded by colluding. Our five-topic LDA solution describes the cheating event in terms of the nature of the course assignment itself, teams as a resource and support mechanism, the repercussions of cheating, and differences between majors or course tracks. The most relevant topics were the differences between the tracks and the repercussions of cheating. Teams and teammates also play a large role in the students’ reflections. We conclude with the implications of these topics in future research.
Accounting, Organizations and Society
In academia there is a two-tier labor market. Faculty are employed on either the tenuretrack or a... more In academia there is a two-tier labor market. Faculty are employed on either the tenuretrack or as adjuncts; movement across these two labor markets is unusual and difficult. Across academia generally, the growth in the number of adjuncts greatly exceeds the growth in the number of tenure-track faculty. A primary reason given for tracking a job applicant into either of these career paths is educational qualification. However, the return on education has been shown to be lower for women than for men [Acker 1994]. In this paper we examine professorial rank after controlling for highest degree earned to determine whether educational qualifications play a differential role for men and for women in shaping their employment opportunities in academic accounting. The data show that the educational barriers to entry to the tenure-track are higher for women than they are for men. While all women hold lower ranks than men on average, the difference is greater among those who are not doctorally...
Accounting, Auditing & Accountability Journal
Global Perspectives on Accounting Education, 2010
Http Dx Doi Org 10 1080 09638180500124889, Feb 17, 2007
The recent accounting scandals in the USA and the resulting regulation of the US profession via t... more The recent accounting scandals in the USA and the resulting regulation of the US profession via the Sarbanes–Oxley Act have led to the resurrection of an old debate: principles vs. rules. We argue that such a debate is jejune and serves as little more than a diversion from discussing more substantive issues raised by events like Enron and Andersen. Accounting
Issues in Accounting Education, 1998
Behavioral Research in Accounting, 1996
Http Dx Doi Org 10 1080 0963928042000310760, Oct 11, 2011
This paper is based on an address delivered by the lead author as Distinguished Visiting Speaker ... more This paper is based on an address delivered by the lead author as Distinguished Visiting Speaker at the Annual Conference of the Special Interest Group in Accounting Education of the British Accounting Association in Bournemouth England held in May, 2003. The recent financial ...
Journal of Business Ethics, 2007
Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on tho... more Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe. However, less is known about how colleagues within internal labor markets respond when they believe fellow managers have managed earnings. Designers of responsibility accounting systems need to understand the reputational costs managers impose on one another within internal labor markets. In an experimental study, 159 evening MBA students were asked to assume the role of a manager in a company and respond to a scenario in which another manager (the target manager) has the opportunity to engage in earnings management. Participants provided causal attributions, assessed the morality of the target manager, and indicated whether they would change their judgments about the target manager's reputation. The study manipulated three between-subjects factors: (1) whether the target manager chose to engage in earnings management, (2) whether the company's budgetary control system was rigid or flexible, and (3) whether the target manager's work history was average or above average. We found that causal attributions are affected more by the budgetary systems when the target did not manage earnings than when the manager did. We also found that morality judgments were significantly associated with the target manager's behavior, but not with the budgetary system. In addition, participants' judgments about the target manager's reputation were more strongly associated with morality judgments than with causal attributions. We discuss implications of the role of reputation in management control systems design.
Journal of Teaching in International Business, Oct 18, 2008
Journal of Information Ethics