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U.S. GAAP and the software industry in particular, are on the verge of a major alteration in revenue-recognition accounting standards. The IASB-FASB joint revenue-recognition project is due to be finalized over the next year with the result being a shift from a rules-based set of accounting standards to a principles-based standard. The purpose of this research is to examine financial statement preparers' software revenue-recognition decisions under a principles-based accounting standard compared to a rules-based accounting standard both with and without a personal incentive to maximize revenue. The 2 X 2 between-subjects experiment examines the revenue-recognition judgments and decisions of financial statement preparers involved in applying rules-based standards (U.S. GAAP) and a principles-based standard (IASB-FASB Exposure Draft: Revenue from Contracts with Customers) with and without a personal incentive to maximize revenue. The study included 127 experienced financial statement preparers with an average of 20 years of experience and 82% at a manager/director level or above. The results indicate financial statement preparers applying rules-based standards in a revenue-recognition scenario provide less accurate revenue decisions than when applying a principles-based standard. Moreover, the results did not show that a personal incentive influenced the financial statement preparers in their revenue-recognition decisions. Surprisingly, in the rules-based and principles-based scenarios where a personal incentive was not present, the arithmetic mean recommended revenue amounts were higher. In providing the amount of judgment required to determine the revenue to be recognized, there was not a statistically significant difference in the amount of judgment required between subjects applying rules-based standards and subjects applying principles-based standards. The arithmetic means for rules-based subjects and principles-based indicated some judgment however not significant judgment was required. This is interesting to note as so few subjects correctly answered the revenue amount and neglected to fully apply the guidance.

The purpose of this study was to examine Pender's Health Promotion Model to determine the effects of selected cognitive perceptual variables, modifying factors, and situational factors on the reported health-promoting behaviors of young-adult incarcerated males. Data were collected from 266 incarcerated males at a medium security prison located in north-central Massachusetts. This convenience sample was disproportionately minority, predominately young, male, and from the poor and disadvantaged strata of society. The sample ranged in age from 18 to 35 years (M = 28.4, SD = 4.3). Six dimensions of lifestyle were measured using the 52-item Health Promoting Lifestyle Profile (HPLP II). Competence in health matters, perceived self-efficacy, and health judgments were measured using the 17-item Health Self-Determinism Index (HSDI). Perceived family social support was also measured using the 20-item Perceived Social Support - Family scale. Demographic data was also collected on age, level of education, and years of incarceration. Results indicated there was a weak association between perceived family support and general health status. Perceived family support likewise explained 9 to 20% of the variance in the six dimensions of health-promoting lifestyle behaviors. Differences were noted in the ethnic/racial mix with young adult incarcerated Hispanic males reporting higher total HPLP II scores (M = 131.04) while young adult incarcerated Caucasian males reported higher levels of education (M = 10.96). No significant differences between subject's aged 18 to 26 and 27 to 35 were noted among study variables (i.e., level of education, perceived general health status, total HPLP II, total HSDI, and perceived family social support). Conclusions and implications for future research are discussed.