2008 Occasional Papers - AUK

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ReferencesAbt, V. & Seesholtz, M. (1994) The Shameless Worldof Phil, Sally and Oprah: Television Talk Shows andthe Deconstructing of Society. The Journal of PopularCulture 28 (1), 171–191.Gersch, B, (1999)Class in Daytime Talk Television. PeaceReview; Jun99, Vol. 11 Issue 2, p275, 7pWalker, R. (2004) THE WAY WE LIVE NOW: 12-19-04:CONSUMED; Anointed by Oprah, Late Edition - Final,Section 6, Page 34, Column 1, The New York Times,Wong-Ulrich, C. (2006). The Oprah effect. EssenceMagazine, October, p. 190Krueger, R. A., and M. A. Casey 2000. Focus groups:A Practical Guide for Applied Research (3rdedition.)Thousand Oaks, Calif.: Sage.McPhail, T. L. (1981). Electronic colonialism: The futureof international broadcasting and communication. BeverlyHills: Sage.Moy, P., Xenos, M. and Hess, V. (2005) Communication andCitizenship: Mapping the Political Effects of Infotainment.Mass Communication & Society; Spring2005, Vol. 8 Issue2, p111-131Oprah Winfrey for Nobel Peace Prize (n.d.). Retrievedfrom http://www.ipetitions.com/petition/oprah_4_peace/signatures.html. on March 13, 2007.Peck, J. (1994). Cultural Critique, 27, Talk about racism:Framing a popular discourse of race on Oprah Winfrey.(Spring 1994) 89-126.45Schensul, J. J., and LeCompte, M. D (Eds) (1999).Ethnographer’s Toolkit. WalnutCreek, Calif: Altamira Press.Schiller, H. I. (1976). Communication and CulturalDomination, Armonk, NY: M.E. Sharpe.Schlussel, D. (2005). July 29, 2005 Oprah Sucks Alert.Retrieved from http://www.debbieschlussel.com/archives/2005/07/oprah_sucks_ale.html, March 13, 2007.Silverstein, M. and Butman, J. (2006). Treasure Hunt:Inside the Mind of the New Consumer. New York:Portfolio Penguin Group.Tan, A., Tan, G, and Gibson, T. (2003). Socialization effectsof American television on international audiences. InMichael G. Elasmar (Editor) The impact of internationaltelevision: A paradigm shift. New Jersey: LawrenceEarlbaum Associates, pp-29-38.
46How Far Is A Small TruthFrom A Huge Lie?On Making CorruptionAn HonorRalph PalliamAbstractHow often have lies been converted into half truths? Undoubtedlycorruption is a great cause of annoyance and misfortune. If goodgovernance is the hallmark of progress, corruption is its bane. Therecent spate of corporate scandals worldwide has raised seriousconcerns surrounding governance standards. The credibility of chiefexecutive officers, the accounting profession and the chief financialofficers is in serious doubt as stakeholders question their ethicalobligations and professional standards. A universally accepted factis that accounting standards are required to establish benchmarksfor certain accounting complexities and also to ensure that there arechecks and balances in their implementation The sudden collapseof major corporations reveals the extent to which the accountingprofession was actively involved in manipulating financial resultsand financial positions within the confines of generally acceptedaccounting practices. It has become clear that performance andprogress statements that do not accurately capture the reality ofan entity affect numerous stakeholders. With specific reference tofinancial intermediation, surplus spending units (providers of funds)and deficit spending units (borrowers of funds) were enticed intomisallocating scarce financial resources. On the other hand longserving and committed company employees were duped into providingtheir skills to entities that had a limited future. Moreover, there isan element of distrust that pervades modern commerce and moderncommerce has yet to recover from the stigma of deceit. The questionthat the affected public is asking: What lies ahead?IntroductionOne of the pre-occupation of academics and organizationscommitted to the pursuit of ethical and moral conduct ofbusiness is the communication of a language of businessthat is consistent with widely acceptable policies andvirtuous practices. A major precursor to the enhancedprofessional recognition of accountants is the belief thataccountants have chosen to act in a manner beneficial tothe community in which and for which they function.For accountants to maintain or enhance their professionalidentity, the broader community must perceive theaccounting function has made choices that are alignedwith the social obligations expected of it. Allegations thataccountants are systemically violating this public trust, plusincreasing government regulation of accounting issues,may ultimately result in the demise of the accountingprofession as we know it today. To maintain this trust, thepublic accounting professional boards have issued codesof professional conduct as a form of guidance to theirmembership; and also tries to ensure that those individualswishing to become professional accountants undertakestudy that acquaints them with their respective codes.Whilst such policies deal adequately with the perceptionof ethical behavior, it is still an open question whether thepolicies deal with the reality of ethical behavior.Public companies and their auditors are under assault.Investor confidence has been eroded following a hostof accounting and financial reporting improprieties.The capital markets depend on reliable and accuratefinancial information to foster growth and investment.Many familiar companies are still under investigation dueto alleged accounting and financial reporting failures.Academics are actively encouraging students to reaffirmtheir commitment to ethical and moral conduct; as it isimperative they begin working to restore confidence inthe financial reporting system. However, it must also beunderscored that practices that one society condemns ascorrupt are considered harmless or even appropriate inanother cultural context. A problem exists with a cleardefinition of corruption.Focus group discussions with academics and theaccounting professionals around the Middle East suggestthat for accountants to satisfy professional obligations ofintegrity and objectivity of judgment, it would appear thatsome form of self-directed ethical reasoning based onvalues is necessary. If accountants, in their discharge oftheir duties, do not have self-directed principled reasoningcapabilities, the consequences are that they will be lessresistant to client pressures or socialization strategies.Moreover, these professional in the Middle East arguethat since the accounting function encompasses amultitude of activities, practices, and concepts withaccounting professionals acting in numerous capacitiesin a corporation, it would still be the center that wouldsatisfy the CEOs quest to manipulate financial resultsand position. In theory accountants in the Middle Eastare now up to the job of providing a reasonably accuraterendering of a business’s financial performance. Accuracy,however, is not always the aim of those who manage acorporation. Many who stand to gain from cooperatingwith management, be they board members or outsideaccountants, analysts or investment bankers, may have an
Page 2 and 3: About AUK Occasional Papers:The AUK
Page 4 and 5: higher education is distinguished b
Page 6 and 7: The Impact of a Glass Ceilingon Wom
Page 8 and 9: more women a chance to flourish in
Page 10 and 11: consider other factors such as the
Page 12 and 13: academically unprepared…you must
Page 14 and 15: EmotionalSignificant variations in
Page 16 and 17: Advising and OrientationOther impor
Page 18 and 19: etention. However, in addition, the
Page 20 and 21: Hadi and Llabre (1998) assessed int
Page 22 and 23: the event was encoded in parallel a
Page 24 and 25: Public Health Impacts of Iraq’s 1
Page 26 and 27: college work and have inadequate pr
Page 28 and 29: memorization and repetition. This a
Page 30 and 31: other in the pursuit of higher grad
Page 32 and 33: for quality assurance, an organizat
Page 34 and 35: RethinkingEntrepreneurship:Integrat
Page 36 and 37: This type of training leads to enha
Page 38 and 39: In short, Mount Allison students ha
Page 40 and 41: Joplin, L. (1995). On defining expe
Page 42 and 43: Figure 1. ExperientialEntrepreneurs
Page 44 and 45: Kuwait - satellite television, cult
Page 48 and 49: interest in continuing to manipulat
Page 50 and 51: Though corruption poses fundamental
Page 52 and 53: A Cross-Cultural Modelof Innovation
Page 54 and 55: were conceived as associations of c
Page 56: others. In this case, confident pos
Page 59 and 60: 58REFERENCESAmason, A. (1996) ‘Di
Page 61 and 62: Shelton, C. and Darling, J. (2004)
Page 63 and 64: 62• recycle natural resources use
Page 65 and 66: 64Table Kuwait Fact Profile on Tran
Page 67 and 68: Table Transportation and Associated
Page 69 and 70: 68• Third, each mode of transport
Page 71 and 72: 70• Prepare a Bank Group transpor
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Page 75 and 76: 74may be developed in a safe and or
Page 77 and 78: 28. Tables - 1 Environmental Manage
Page 79 and 80: 6) EnvironmentalAwarenessNo baselin
Page 81 and 82: 80Iran, the US, and HighlyEnriched
Page 83 and 84: 82since the 1951 nationalization of
Page 85 and 86: 8450% of the population is astonish
Page 87 and 88: 86The US also approved the Shah’s
Page 89 and 90: 88George W. Bush’s State of the U
Page 91 and 92: 90when Iran could not keep up with
Page 93 and 94: 92rich states, the decrease of natu
Page 95 and 96: 94indigenous training. Specifically
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96It is important to note that Russ
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Table 1: Nuclear Powered States and
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100Foucault, Michel. “What are th
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102Ramazani, Rouhollah K. “Iran
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104My SCORE, OurMATCH: CommunityPar
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106with a mate while he does mechan
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108dimensions of life including for
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correlated to the commitment and on
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REFERENCESBryce, J, Frigo, T, McKen
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GDP $21,300, GDP growth rate 6.8%,
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• Less than half of the people su
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118TABLE 4: # 1 Gulf Country in Eco
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120• More men than women indicate
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TABLE 8: Why? X GenderGENDERMALE FE
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TABLE 11: Success in improving Livi
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TABLE 14: Success in preserving Cul
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• Gender wise, more men felt that
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TABLE 18: How foreign workers are t
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• In terms of the preference of e
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TABLE 24: Should Oil be the Basis f
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F i gur e 18: S hould K uwa it J oi
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13811. What do you think about the
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140Conditions of Kuwaiti Dependence
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1422) if the alien has no means of
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144offered Mubarak recognition as a
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146labor regulations and enforcemen
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148intensifying suspicion and hosti
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150Commission on Freedom of the Pre
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Even the viceroy of India, Lord Cur
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Christine PiconeAustralian College
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