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  1.  86
    The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments.Patricia Casey Douglas, Ronald A. Davidson & Bill N. Schwartz - 2001 - Journal of Business Ethics 34 (2):101 - 121.
    This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors'' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis (...)
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  2.  48
    Cultural and Ethical Effects in Budgeting Systems: A Comparison of U.S. And Chinese Managers.Patricia Casey Douglas & Benson Wier - 2005 - Journal of Business Ethics 60 (2):159-174.
    This study developed and tested a model of culture’s effect on budgeting systems, and hypothesized that system variables and reactions to them are influenced by culture-specific work-related and ethical values. Most organizational and behavioral views of budgeting fail to acknowledge the ethical components of the problem, and have largely ignored the role of culture in shaping organizational and individual values. Cross-cultural differences in reactions to system design variables, and in the behaviors motivated or mitigated by those variables, has implications for (...)
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  3.  50
    Integrating Ethical Dimensions Into a Model of Budgetary Slack Creation.Patricia Casey Douglas & Benson Wier - 2000 - Journal of Business Ethics 28 (3):267 - 277.
    The "Ibercorp affair" was front-page news in Spain at various times between 1992 and 1995. In itself, there was nothing particularly new about it: a newly formed financial group engaged in legally and ethically reprehensible behaviour that eventually came to light in the media, ruining the company (and the careers of those involved). What aroused public interest at the time was the fact that it involved individuals connected with Spanish public and political life, the media and certain business circles. Above (...)
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  4. Ethics: Leadership and Accountability the 13th Annual Eben Conference Guest Editors: Christopher Cowton Christopher Cowton/Editorial Introduction Warren French, Harald Zeiss and Andreas Georg Scherer.Patricia Casey Douglas, A. Davidson Ronald & N. Bill - 2001 - Journal of Business Ethics 34:361-362.
     
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