Thesis (M.P.A.)--Kutztown University of Pennsylvania, 1999. / Source: Masters Abstracts International, Volume: 45-06, page: 2963. Typescript. Abstract precedes thesis as preliminary leaves. Includes bibliographical references (leaves 109-113).

Thesis (Ph. D.)--Columbia University, 1930. / Vita. Description based on print version record. "General bibliography": p. 151-156.

It is the purpose of this thesis to study the development of some moral concepts in American life.

This study analyzes the concept of auditor independence and develops a theoretical model for examining an auditor's independence and the methods that can be used to assess, instill and maintain independence. In addition, this research reports the results of an empirical test of a portion of the model. In this work, independence is described as a multifaceted concept that includes both independence in appearance and independence in fact. By incorporating literatures from economics and sociology, relationships between these two forms of independence are developed to show that the observable structures and behaviors of the profession (independence in appearance) form the basis for implying the level of an individual auditor's independence (independence in fact). In this context, independence is operationally defined as: an auditor's perceived right to make audit judgments free from client and firm influences. The model further suggests that the observable structures of the profession form the socialization contexts for an individual's professional development. A survey of newly hired employees from five national accounting firms was conducted to examine the multidimensional aspects of auditor independence and the link between educational socialization processes and professional development. The results provide some support for the theoretical model and provide a basis for refining the linkages between educational socialization and professional development.

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Between 1900 and 1930, social scientists attempted to refashion social ethics by conducting extensive social research. Some of them collaborated with Herbert Hoover before and after he became president. In the 1920s, they accepted positions on Herbert Hoover's various commissions. The work they did on these commissions made them a forum for manifesting their interest in modernizing social ethics. At one and the same time, they were in a position to define both social ethics and the purpose of the social sciences. Throughout this dissertation, I explore the cases of three social scientists involved with Hoover's commissions: the economist Wesley Clair Mitchell, the political scientist Charles Edward Merriam, and the industrial researcher and social worker Mary van Kleeck. Wesley Clair Mitchell addressed issues of American consumption and economic behaviour. Charles Edward Merriam analyzed the political behaviour of American citizens. Mary van Kleeck surveyed labour relations between American workers and employers. In this dissertation, I have employed methods developed by intellectual historians, focussing on the published and unpublished papers that these social experts and Herbert Hoover himself produced. This collaboration between Hoover and some of the most prominent social scientists of the day explains the ambitious project they undertook, that of adjusting social ethics to the modern living conditions they had discovered while carrying out their social research. In so doing, they sought to adapt the traditional code of conduct of most Americans to the new circumstances that prevailed in the first decades of the twentieth century.

Thesis (S.T.M.)--Yale Divinity School, 2007. / Abstract and vita. Includes bibliographical references (leaves 109-119).

Thesis (S.T.M.)--Yale Divinity School, 2007. / Abstract and vita. Includes bibliographical references (leaves 109-119).

No description available.

Business ethics is a much debated issue in contemporary America. As many ethical improprieties gained widespread attention, organizations tried to control the damage by institutionalizing ethics through a variety of structures, policies, and procedures. Although the institutionalization of ethics has become popular in corporate America, there is a lack of research in this area. The relationship between the cultural dimensions of individualism/collectivism, power distance, uncertainty avoidance, and masculinity/femininity and the perceptions of managers regarding the institutionalization of ethics is investigated in this study. This research also examined whether managers' level of cognitive moral development and locus of control influenced their perceptions. Data collection was performed through a mail survey of managers in the U.S. and India. Out of the 174 managers of American multinationals who responded to the survey, 86 were Americans and 88 were Indians. Results revealed that managers' perceptions were influenced by the four cultural dimensions. Managerial perceptions regarding the effectiveness of codes of ethics and the influence of referent groups varied according to their nationality. But, managers from both countries found implicit forms of institutionalizing ethics, such as organizational systems, culture, and leadership to be more effective in raising the ethical climate of organizations than explicit forms such as codes of ethics, ethics officers, and ethics ombudspeople. The results did not support the influence of moral reasoning level and locus of control type on managerial perceptions. The results suggested that in order for ethics institutionalization efforts to be successful, there must be a fit or compatibility between the implicit and explicit forms of institutionalizing ethics. The significance of this study rests on the fact that it enriched our understanding of how national culture affects managerial perceptions regarding the institutionalization of ethics. This is the first comparative study between U.S. managers and Indian managers that examines the variables, both explicit and implicit, which influence how ethical values are cultivated and perpetuated in organizations.