Author
Thomas N. Tyson
Other affiliations: John Carroll University, Clarkson University
Bio: Thomas N. Tyson is an academic researcher from St. John Fisher College. The author has contributed to research in topics: Cost accounting & Accounting information system. The author has an hindex of 24, co-authored 64 publications receiving 1646 citations. Previous affiliations of Thomas N. Tyson include John Carroll University & Clarkson University.
Papers published on a yearly basis
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TL;DR: In this paper, historical research in accounting is flourishing as prestigious journals worldwide encourage authors to incorporate history into their submissions, although a number of accounting academics are concerned about the appropriateness of such research.
Abstract: Historical research in accounting is flourishing as prestigious journals worldwide encourage authors to incorporate history into their submissions. Although a number of accounting academics are awa...
114 citations
TL;DR: A more critical perspective of accounting's past and using plantation records to examine its particular role in the commoditization, objectification, and dehumanization of an entire class of people is presented in this paper.
101 citations
TL;DR: This article found that participants see themselves acting far more ethically than comparable others when confronted with ethically uncertain work-related behaviors, regardless of age, gender, or work status, but no significant association between the response and their attitudes relative to those perceived to be held by others.
Abstract: Researchers consistently report that individuals see themselves acting far more ethically than comparable others when confronted with ethically uncertain work-related behaviors. They suggest that this belief encourages unethical conduct and contributes to the degeneration of business ethics; however, they have not specifically investigated the consequences of this belief. If undesirable work behaviors actually do occur, educators and other ethics advocates would be strongly encouraged to dispel this widely held notion. In the present study, data was collected from college students and practicing accountants regarding how they and others would respond to ten ethical scenarios. Participants' perceptions were calculated and correlated to their decision in a hypothetical business case. Analysis indicated that individuals, regardless of age, gender, or work status, see themselves acting far more ethically than others. It also disclosed significant association between participants' own attitudes and the case response, but no significant association between the response and their attitudes relative to those perceived to be held by others. Believing that everyone else is less ethical, therefore, appears to have little impact on work behavior.
86 citations
TL;DR: In the antebellum US and pre-emancipation British West Indies, slaves were paraded past managers and overseers, often in the company of appraisers and bookkeepers, where narrow distinctions were made on the basis of qualitative information such as physical characteristics and productive efficiency.
Abstract: This paper examines specifically a frequently employed purpose of accounting on slave plantations in the antebellum US and the pre-emancipation British West Indies (BWI) -the evaluation of slaves as assets. We attempt to explain why this exercise was undertaken and the processes involved. Slaves were paraded past plantation managers and overseers, often in the company of appraisers and bookkeepers, where narrow distinctions were made on the basis of qualitative information such as physical characteristics and productive efficiency. The paper considers certain comparative features between the two slave environments, such as the greater concern in the BWI with linking valuations to the skill sets of slaves and a valuation premium on male slaves in the US which did not exist in the Caribbean. The paper concludes with a consideration of certain moral issues of slavery, such as the potential implication of accounting and accountants in a repressive regime and the attribution of contemporary morality to an hist...
80 citations
TL;DR: In this article, a prisoner's dilemma type problem is defined, where choosing an unethical behavior becomes each player's dominant strategy and the interaction of dominant behaviors is Pareto inferior.
Abstract: Studies consistently report that individuals believe they are far more ethical than co-workers, superiors, or managers in other firms. The present study confirms this finding when comparing undergraduate students' own ethical standards to their perceptions of the standards held by most managers or supervisors. By maintaining a “holier than thou” ethical perception, new and future managers might rationalize their unethical behavior as being necessary for success in an unethical world. A prisoner's dilemma type problem can be said to exist when choosing an unethical behavior becomes each player's dominant strategy and the interaction of dominant behaviors is Pareto inferior. Dispelling the “holier than thou” perception may encourage students to revise their personal behavior payoffs such that the collective benefits that emanate from ethical conduct are favored and the prisoner's dilemma problem is converted into a coordination problem.
74 citations
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01 Jan 1998
TL;DR: The four Visegrad states (Poland, Czech Republic, Slovakia and Hungary) form a compact area between Germany and Austria in the west and the states of the former USSR in the east as discussed by the authors.
Abstract: The four Visegrad states — Poland, the Czech Republic, Slovakia (until 1993 Czechoslovakia) and Hungary — form a compact area between Germany and Austria in the west and the states of the former USSR in the east. They are bounded by the Baltic in the north and the Danube river in the south. They are cut by the Sudeten and Carpathian mountain ranges, which divide Poland off from the other states. Poland is an extension of the North European plain and like the latter is drained by rivers that flow from south to north west — the Oder, the Vlatava and the Elbe, the Vistula and the Bug. The Danube is the great exception, flowing from its source eastward, turning through two 90-degree turns to end up in the Black Sea, forming the barrier and often the political frontier between central Europe and the Balkans. Hungary to the east of the Danube is also an open plain. The region is historically and culturally part of western Europe, but its eastern Marches now represents a vital strategic zone between Germany and the core of the European Union to the west and the Russian zone to the east.
3,056 citations
Posted Content•
TL;DR: In this paper, the authors present a longer version of an essay under preparation for possible publication in the Journal of Economic Literature, which they refer to as their work on reference-dependent utility.
Abstract: UNTVERSITY OF CALIFORNIA AT BERKELEY Department of Economics Berkeley, CaHfornia 94720-3880 Working Paper No. 97-251 Psychology and Economics Matthew Rabin Department of Economics University of California, Berkeley January 1997 Key words: bounded rationality, decision making, fairness, framing effects, heuristics and biases, preferences, psychology, reciprocity, reference-dependent utility JEL Classification: A12, B49, D i l , D60, D81, D83, D91 This is a longer version of an essay under preparation for possible publication in the Journal of Economic Literature. I thank John Pencavel and anonymous referees for earlier comments on its structure and content. For comments on this draft, I thank Steven Blatt, Colin Camerer, Peter Diamond, Erik Eyster, Ernst Fehr, Danny Kahneman, George Loewenstein, Ted O'Donoghue, and John Pencavel. For helpful conversations over the past several years on topics covered in this essay, I thank George Akerlof, Gary Chamess, Eddie Dekel, Peter Diamond, David Laibson, David I. Levine, George Loewenstein, Rob MacCoun, James Montgomery, Vai-Lam Mui, Drazen Prelec, and especially Colin Camerer, Danny Kahneman, and Richard Thaler. Co-authors on research related to the topics of this essay include David Bowman, Deborah Minehart, Ted O'Donoghue, and Joel Schrag. Helpful research assistance was provided by Gadi Barlevy, Nikki Blasberg, Gail Brennan, Paul Ellickson, April Franco, Marcus Heng, Bruce Hsu, Jin Woo Jung, and especially Steven Blatt, Jimmy Chan, Erik Eyster, and Clara Wang. I am extremely grateful for financial support from the Russell Sage and Alfred P. Sloan Foundations.
2,426 citations
01 Jan 2008
TL;DR: In this article, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Abstract: What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organizations emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes-coercive, mimetic, and normative—leading to this outcome. We then specify hypotheses about the impact of resource centralization and dependency, goal ambiguity and technical uncertainty, and professionalization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.
2,134 citations
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TL;DR: In the first two volumes of this work, Paul Ricoeur examined the relations between time and narrative in historical writing, fiction, and theories of literature as discussed by the authors, and this final volume, a comprehensive reexamination and synthesis of the ideas developed in volumes 1 and 2, stands as Ricoeure's most complete and satisfying presentation of his own philosophy.
Abstract: In the first two volumes of this work, Paul Ricoeur examined the relations between time and narrative in historical writing, fiction, and theories of literature. This final volume, a comprehensive reexamination and synthesis of the ideas developed in volumes 1 and 2, stands as Ricoeur's most complete and satisfying presentation of his own philosophy.
2,047 citations
TL;DR: This meta-analysis draws from over 30 years of research and multiple literatures to examine individual, moral issue, and organizational environment antecedents of unethical choice, providing empirical support for several foundational theories and painting a clearer picture of relationships characterized by mixed results.
Abstract: As corporate scandals proliferate, practitioners and researchers alike need a cumulative, quantitative understanding of the antecedents associated with unethical decisions in organizations. In this meta-analysis, the authors draw from over 30 years of research and multiple literatures to examine individual ("bad apple"), moral issue ("bad case"), and organizational environment ("bad barrel") antecedents of unethical choice. Findings provide empirical support for several foundational theories and paint a clearer picture of relationships characterized by mixed results. Structural equation modeling revealed the complexity (multidetermined nature) of unethical choice, as well as a need for research that simultaneously examines different sets of antecedents. Moderator analyses unexpectedly uncovered better prediction of unethical behavior than of intention for several variables. This suggests a need to more strongly consider a new "ethical impulse" perspective in addition to the traditional "ethical calculus" perspective. Results serve as a data-based foundation and guide for future theoretical and empirical development in the domain of behavioral ethics.
1,257 citations