orlandoflorida
Orlando, Florida
27 Dec. 2010 - 7 Jan. 2011
International Academy for Business and Public Administration Disciplines (IABPAD) Conference, Orlando, Florida, 3-6 Jan. 2011
Venue: Holiday Inn "The Castle" Hotel
Conference Program:
http://iabpad.com/orlando/Orlando_Program.pdf
On Jan. 3rd, 2010, we picked up our conference materials and attended an Opening Seminar which was on Statistics (Non-Parametric Tests).
The paper presentations were over a 2-day period: Jan. 4th and 5th.
These were some of the sessions/presentations I attended:
Jan. 4th, 9:30 - 10:45 am Session:
SERVANT PROFESSORSHIP AND ITS IMPLICATIONS (130)
Arvid C. Johnson, Dominican University, River Forest, IL
K.R. Vishwanath, Dominican University, River Forest, IL
A COMPARATIVE ANALYSIS OF THE ACADEMIC PERFORMANCE OF COLLEGE
STUDENTS AND STUDENT-ATHLETES (154)
Myleka P. Jenkins, Savannah State University, Savannah, GA
Ulysses J. Brown, III, Savannah State University, Savannah, GA
STUDENT ATTITUDES TOWARD THE USE OF A SIMULATION AS A LEARNING
TOOL IN AN UNDERGRADUATE AUDITING COURSE: DOES GENDER MAKE A
DIFFERENCE? (171)
Robert C. Zelin II, Minnesota State University, Mankato, MN
Jane E Baird, Minnesota State University, Mankato, MN
Jan. 4th, 10:50 am - 12:00 nn Session:
PRICING STRATEGIES OF POLICE DEPARTMENTS FOR CRIMINAL RECORD
CHECKS (142)
Louis A. Tucci, The College Of New Jersey
James A. Talaga, La Salle University
PUBLIC MANAGEMENT REFORMS’ EFFECTS ON ORGANIZATIONAL
MANAGEMENT SYSTEMS: FINDINGS FROM EMPIRICAL ANALYSIS OF
GERMANY’S POLICE FORCES (120)
Robert C. Rickards, German Police University (Münster), Germany
Rolf Ritsert, German Police University, Münster, Germany
THE REHABILITATING RESOLUTION OF THE INSOLVENCY FOR
THE NON – ENTREPRENEURS IN THE CZECH REPUBLIC (251)
Kristyna Chalupecka, Masaryk University, Brno, Czech Republic
Damian Czudek, Masaryk University, Brno, Czech Republic
CRITERIA FOR THE SELECTION OF SERVICE DEVELOPMENT DISCIPLINES IN
THE PUBLIC SECTOR (225)
Helmut Aschbacher, Graz University of Technology, Austria
Birgit Kammerhofer, University of Applied Sciences, Austria
Michael Grasser, University of Applied Sciences, Austria
Ernst Kreuzer, University of Applied Sciences, Austria
Eugen Brenner, Graz University of Technology, Austria
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January 5, 2011 (Wednesday):
On the 2nd day, during lunch, there was a Keynote Speech by Dr. Lewis Duncan, President of Rollins College in Florida:
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My session was on Wednesday, January 5th, 3:00-4:15PM:
Legal, Social and Ethical Issues in Business Session
SESSION CHAIR: Zhonglian Yang, Shanghai University of Finance and Economics
VIRTUE ETHICS AS CORPORATE GOVERNANCE MECHANISM (147)
Aliza D. Racelis, University of the Philippines, Diliman, Quezon City,
PHILIPPINES
ACCOUNTING ETHICAL WORK CLIMATES: A COMPARATIVE STUDY OF
CHINESE AND TAIWANESE ACCOUNTANTS (191)
Chiulien C. Venezia, Frostburg State University, Frostburg, MD
Yan Bao, Frostburg State University, Frostburg, MD
Gerald Venezia, Geovalue Consultants, Cumberland, Maryland
TWO-TIER BOARD ATTRIBUTES AND FRAUDULENT REPORTING：EVIDENCE
FROM CHINA (257)
Zhonglian Yang, Shanghai University of Finance and Economics
Huey-Lian Sun, Morgan State University
DISCUSSANT: Yan Bao, Frostburg State University, Frostburg, MD
Aliza D. Racelis, University of the Philippines, Diliman, Quezon City,
PHILIPPINES
I delivered the following Discussion Wrap-up:
There’s a common theme that ties together the papers in this session: Ethical corporate climates and Good corporate governance.
The work by Zhonglian Yang and Huey-Lian Sun inspects the important role of boards of directors and supervisory boards (the “two-tier board system”) in good governance, particularly in the avoidance of fraudulent acts; the authors find that Board independence, audit committees and director compensation, and high levels of ownership by SB directors –which are essential governance mechanisms– help to prevent the occurrence of financial frauds.
The work by Venezia, Yan Bao and Venezia suggests that, while there is a great interest in both China and Taiwan to create a highly ethical accounting climate –through codes of ethics and professionalism as well as truthfulness and transparency in the accounting statements–, there seem to be significant differences between these 2 countries in certain aspects of their ethical climates.
The work by Racelis suggests that, while efforts have been exerted to instill good governance in Asian companies, there may be room for the so-called “Virtue Ethics” –trust, stewardship, friendship, sacrifice– to improve governance of corporations in general.
Overall, the papers in this session seem to suggest that: (1) research has to continue in this most important issue of ethical climate and sound corporate governance, (2) practice has to gain from the contributions of these researches, through a more collaborative effort between academe and practitioners to implement recommendations that have been seen to help in governing businesses better.
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SEE YOU IN THE NEXT IABPAD CONFERENCE!
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