Matching Items (8)
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- All Subjects: Culture
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
Description
An ethical dilemma is not a matter of “right” versus “wrong,” but rather it is a situation of conflicting values. A common ethical dilemma is that of honesty versus loyalty—is it better to tell the truth, or remain loyal to the company? In the Japanese culture, truth is circumstantial and can vary with different situations. In a way, the Japanese idea of honesty reflects how highly they value loyalty. This overlap of values results in the lack of an ethical dilemma for the Japanese, which creates a new risk for fraud. Without this struggle, a Japanese employee does not have strong justification against committing fraud if it aligns with his values of honesty and loyalty.
This paper looks at the Japanese values relating to honesty and loyalty to show how much these ideas overlap. The lack of a conflict of values creates a risk for fraud, which will be shown through an analysis of the scandals of two Japanese companies, Toshiba and Olympus. These scandals shine light on the complexity of the ethical dilemma for the Japanese employees; since their sense of circumstantial honesty encourages them to lie if it maintains the harmony of the group, there is little stopping them from committing the fraud that their superiors asked them to commit.
In a global economy, understanding the ways that values impact business and decisions is important for both interacting with others and anticipating potential conflicts, including those that may result in or indicate potential red flags for fraud.
This paper looks at the Japanese values relating to honesty and loyalty to show how much these ideas overlap. The lack of a conflict of values creates a risk for fraud, which will be shown through an analysis of the scandals of two Japanese companies, Toshiba and Olympus. These scandals shine light on the complexity of the ethical dilemma for the Japanese employees; since their sense of circumstantial honesty encourages them to lie if it maintains the harmony of the group, there is little stopping them from committing the fraud that their superiors asked them to commit.
In a global economy, understanding the ways that values impact business and decisions is important for both interacting with others and anticipating potential conflicts, including those that may result in or indicate potential red flags for fraud.
ContributorsTabar, Kelly Ann (Author) / Samuelson, Melissa (Thesis director) / Goldman, Alan (Committee member) / WPC Graduate Programs (Contributor) / W.P. Carey School of Business (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
Inspired by my own experiences, I began this study to examine students' cultural engagement while studying abroad. Students' motivations to study abroad vastly vary and no two experiences are the same, due to the multitude of factors involved. Study abroad program providers and organizations frequently cite intercultural competence as a vital skill in the 21st century for all young professionals to build, and is often a goal of students to develop through their study abroad experiences. Before departure, some students may have a romanticized, grand vision of integrating themselves in a foreign culture and learning the language. Upon arrival, reality may prove to be quite different and students can get swept up in the novelty of living in a new environment and traveling with their new American friends from the same program. The vision of intercultural competence and foreign language acquisition gradually fades when realizing just how difficult they both are to achieve, especially in such a short time period. My hope is that this study can highlight issues that returned students of study abroad programs faced while abroad and can provide valuable insight for future study abroad participants into how to become more immersed in their host culture. By creating awareness of the merits of intercultural competence and the methods to develop it through study abroad, future students can become better equipped to have a more enriching experience. https://cultureasustudyabroad.wordpress.com/
ContributorsThoesen, Raquel Nathania (Author) / Scott Lynch, Jacquelyn (Thesis director) / Herrera Niesen, Carrie (Committee member) / W. P. Carey School of Business (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Executive compensation is broken into two parts: one fixed and one variable. The fixed component of executive compensation is the annual salary and the variable components are performance-based incentives. Clawback provisions of executive compensation are designed to require executives to return performance-based, variable compensation that was erroneously awarded in the year of a misstatement. This research shows the need for the use of a new clawback provision that combines aspects of the two currently in regulation. In our current federal regulation, there are two clawback provisions in play: Section 304 of Sarbanes-Oxley and section 954 of The Dodd\u2014Frank Wall Street Reform and Consumer Protection Act. This paper argues for the use of an optimal clawback provision that combines aspects of both the current SOX provision and the Dodd-Frank provision, by integrating the principles of loss aversion and narcissism. These two factors are important to consider when designing a clawback provision, as it is generally accepted that average individuals are loss averse and executives are becoming increasingly narcissistic. Therefore, when attempting to mitigate the risk of a leader keeping erroneously awarded executive compensation, the decision making factors of narcissism and loss aversion must be taken into account. Additionally, this paper predicts how compensation structures will shift post-implementation. Through a survey analyzing the level of both loss- aversion and narcissism in respondents, the research question justifies the principle that people are loss averse and that a subset of the population show narcissistic tendencies. Both loss aversion and narcissism drove the results to suggest there are benefits to both clawback provisions and that a new provision that combines elements of both is most beneficial in mitigating the risk of executives receiving erroneously awarded compensation. I concluded the most optimal clawback provision is mandatory for all public companies (Dodd-Frank), targets all executives (Dodd-Frank), and requires the recuperation of the entire bonus, not just that which was in excess of what should have been received (SOX).
ContributorsLarscheid, Elizabeth (Author) / Samuelson, Melissa (Thesis director) / Casas-Arce, Pablo (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
Description
In a global environment, innovation has become especially important to remain competitive in the market. Many factors affect the rate of innovation. Specifically, national culture significantly impacts a nation's ability to innovate. Using Hofstede's cultural dimensions [Power Distance, Individualism, Masculinity, Uncertainty Avoidance], this research attempts to explain a culture's effects on innovation. Based on data from the Organization for Economic Cooperation and Development (OECD), countries showing higher levels of innovation correlate with better quality of life and profitability amongst corporations in countries. Organizations can use the correlations identified between each of Hofstede's frameworks to improve company culture and increase rates of innovation. A low Power Distance and Uncertainty Avoidance coupled with an Individualistic culture had the largest positive effect on innovation.
ContributorsMccormick, Alysa Lauren (Author) / Lee, Peggy (Thesis director) / LePine, Marcie (Committee member) / W. P. Carey School of Business (Contributor, Contributor) / Department of Management and Entrepreneurship (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average Americans. There were several US criminal code sections that resulted from the passing of SOX. Statute 1519, which is often referred to as the "anti-shredding provision", penalizes anyone who "knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to" obstruct a current or foreseeable federal investigation. This statute, although intended to punish behavior similar to that which occurred in the early 2000s by corporations and auditors, has been used to charge people beyond its original intent. Several issues with the crafting of the statute cause its broad application and some litigation even reached the Supreme Court due to its vague wording. Not only is the statute being applied beyond the intent, there are other issues that legal scholars have critiqued it for. This statute is far from being the only law facing these issues as the same issues and critiques are found in the 14th amendment. Rewriting the statute seems to be the most effective way to address the concerns of judges, lawyers and defendants regarding the statute. In addition, Congress could have passed this statute outside of SOX to avoid being seen as overreaching if obstruction of justice related to documents was actually an issue outside of corporate fraud.
ContributorsGonzalez, Joana (Author) / Samuelson, Melissa (Thesis director) / Lowe, Jordan (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
This study examined if Hofstede's cultural dimensions are able to predict the scheme used to commit fraud and the frequency of the scheme. All six of Hofstede's cultural dimensions were applied to 9 different countries across the world. These countries were selected based on the number of fraud cases that were reported in the 2016 Report to the Nations published by the Association for Certified Fraud Examiners. The theory was that Hofstede's Cultural dimensions would be able to predict the scheme that would be used to commit fraud. The results however do not support this hypothesis. There were some significant relationships between some of the schemes and Hofstede's cultural dimensions. However there were some of the schemes that had no significant relationships which could be due to the limitations of this study.
ContributorsGutierrez, Diana (Author) / Dawson, Greg (Thesis director) / Samuelson, Melissa (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
The purpose of this thesis is to analyze how the cultural conceptions that American Arizona State University (ASU) students have of Germany change with experience. More specifically, this thesis answers how these cultural conceptions change after students learn the German language or visit the country. In order to accomplish this, three representative groups of people with varying levels of experience were interviewed. Structurally speaking, the thesis first provides background information why the topic was chosen and how a survey was designed to conduct a study on the topic. Next, the data from the study is presented in its raw form as well as in organized charts and graphs. A set of observations that were taken from the data will be explained, supported, and then analyzed. The thesis then concludes with a discussion of how the study could be improved or changed to further analyze the topic.
ContributorsGourley, James (Co-author) / Baskin, Connor (Co-author) / Lee, Sara (Thesis director) / Gray, Jamison (Committee member) / Department of Finance (Contributor) / W. P. Carey School of Business (Contributor) / Department of Supply Chain Management (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Cultural perpetuation is the ongoing process of celebrating a culture, which allows for continual life to be blown into the culture. This paper explores the reasoning behind the facilitation of a luʻau, which is one way to perpetuate Polynesian culture. This work finds significance particularly on the ASU Tempe campus because of the lack of such an event. There is a heavy focus on the Hawaiian context, which provides motivation for cultural perpetuation. Findings in working with the Hawaiʻi Pacific Islander Club at ASU then support the practicality of a luʻau and its future implications.
ContributorsCoh, Elizabeth Esperante (Author) / Sumner, Carol (Thesis director) / Golden, Amy (Committee member) / Department of Information Systems (Contributor) / School of International Letters and Cultures (Contributor) / W. P. Carey School of Business (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05