Ethics of Relationships between Accounting Academics and External Sponsors

作者: Steven M. Mintz , Li Dang , Arline Savage

DOI: 10.2308/IACE-50471

关键词: Public relationsAccountingCommercializationPolitical scienceEthical issuesEthical standardsObjectivity (science)Academic freedom

摘要: ABSTRACT: A variety of relationships can develop between accounting academics, academic units, and external sponsors that raise issues ethical propriety. External donors may seek to influence decisions by applying pressure on recipients gain favored treatment. We believe these types situations are the rise because increased commercialization universities. In this study, we examine academics challenge independence conflicts interest when impose conditions financial support. solicit opinions accountants about how likely they go along with conditions. link activities following issues: fair-mindedness, objectivity, integrity. conclude more experienced (i.e., full professors, current chairs, holders endowed designated faculty fellows) less engage in ethically questio...

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