Government accounting optimization based on computational linguistics

The level of moral development and moral intensity in cognitive psychology will not only affect the ethical behavior of accountants, but also have a direct impact on the quality and level of accounting work. Therefore, in this paper, the ethical behavior of accountants was analyzed from the perspective of cognitive psychology. Computer-aided data mining techniques were introduced, and government accounting risk assessment management of financial accountants was studied. In this paper, the principle of cognitive psychology to measure the ethical level of accountants was first described. The predicament of moral judgments was analyzed and an optimization plan to improve the ethical intention of accountants was proposed. Support Vector Machine classification technology in data mining was studied to explore how to conduct effective and reliable evaluation, so as to provide a scientific basis for decision-making in improving accounting management. After the simulation experiment, it is proved that continuously improving the ethical standards of accountants and strengthening the forecast of accounting risks can continue to optimize the accounting office management.     

Personality Profiles of Canadian Public Accountants

This research describes the personality characteristics of a sample of Canadian public accountants using the 16 Personality Factors Questionnaire. Comparisons are made with the general population, between male and female accountants, and between firms of different sizes. Since success in a public accounting firm is indicated by becoming a partner, the personalities of successful public accountants are determined by comparing partners and staff at other levels. Findings indicate that accountants, as a group, have personality profiles that are significantly different from the general population. Significant differences were found between male and female accountants, and between accountants in large and small firms. Personality appears to be a significant factor in promotion as partners have personality profiles that are significantly different from those of accountants at other levels.     

Work motivation and job values among professional men and women: A new accounting

The professional literature is replete with theoretical examples explaining women's “lesser work commitment.” In this study of 208 accountants in one of the “big eight” international public accounting firms there were no significant differences between males and females on any of the components of work motivation measured. That is, women did not appear significantly different from men on any of the motivational variables, in the rewards they valued on the job, or on job characteristics they valued. In general, the “deficit theories” about women workers do not seem to apply to the women accountants under study.     

Careers for Women In Accounting

Progress is being made in improving employers' attitudes toward women accountants. A few years ago, most organizations did not actively recruit women accountants. Recently, however, accounting firms have become aware of the increasing number of women accounting graduates and are sending women recruiters to college campuses to recruit prospective women applicants. To analyze the progress in employment opportunities available to women during the past five years, a follow-up of a survey was conducted. Chi-square contingency tests were used to analyze some of the results. The survey showed that most accounting firms are either actively trying to solve the problem of discrimination or are at least interested in seeking solutions. Some companies indicated that they would hire more women college graduates if they were qualified accountants. Women need better career planning and counseling. They should be encouraged to study job market forecasts in view of their personal abilities and goals. Many women either have not been aware of job opportunities in accounting or have been interested in the field but discouraged by the attitudes of parents, professors, or guidance counselors, or overt discrimination by employers. In the past, such attitudes may have caused many capable women to select the more traditional “feminine” professions instead.     

A comparison of the work needs,attitudes, and preferences of professional accountants at different career stages

Although the concept of career stages has played an increasingly important role in vocational psychology, little research exists on career stage differences among professionals. In the present study, a sample of male professional accountants (N = 764) at different career stages were compared with respect to their work needs, work attitudes (intrinsic and extrinsic satisfaction, organizational and professional commitment), and vocational preferences. Accountants at different stages were found to differ significantly in their needs, work attitudes, and the extent to which they fit the Conventional type in Holland's model. In particular, accountants over the age of 60, in the preretirement stage of their career, when compared to their younger counterparts, reported significantly lower levels of job satisfaction but higher levels of organizational and professional commitment, and they demonstrate weaker higher-order needs but stronger security needs.     

Mental accounting matters

Mental accounting is the set of cognitive operations used by individuals and households to organize, evaluate, and keep track of financial activities. Making use of research on this topic over the past decade, this paper summarizes the current state of our knowledge about how people engage in mental accounting activities. Three components of mental accounting receive the most attention. This first captures how outcomes are perceived and experienced, and how decisions are made and subsequently evaluated. The accounting system provides the inputs to be both ex ante and ex post cost–benefit analyses. A second component of mental accounting involves the assignment of activities to specific accounts. Both the sources and uses of funds are labeled in real as well as in mental accounting systems. Expenditures are grouped into categories (housing, food, etc.) and spending is sometimes constrained by implicit or explicit budgets. The third component of mental accounting concerns the frequency with which accounts are evaluated and ‘choice bracketing’. Accounts can be balanced daily, weekly, yearly, and so on, and can be defined narrowly or broadly. Each of the components of mental accounting violates the economic principle of fungibility. As a result, mental accounting influences choice, that is, it matters. Copyright © 1999 John Wiley & Sons, Ltd.     

Birth order and selected work-related personality variables

A possible link between birth order and various individual characteristics (e. g., intelligence, potential eminence, need for achievement, sociability) has been suggested by personality theorists such as Adler for over a century. The present study examines whether birth order is associated with selected personality variables that may be related to various work outcomes. 3 of 7 hypotheses were supported and the effect sizes for these were small. Firstborns scored significantly higher than later borns on measures of dominance, good impression, and achievement via conformity. No differences between firstborns and later borns were found in managerial potential, work orientation, achievement via independence, and sociability. The study's sample consisted of 835 public, government, and industrial accountants responding to a national US survey of accounting professionals. The nature of the sample may have been partially responsible for the results obtained. Its homogeneity may have caused any birth order effects to wash out. It can be argued that successful membership in the accountancy profession requires internalization of a set of prescribed rules and standards. It may be that accountants as a group are locked in to a behavioral framework. Any differentiation would result from spurious interpersonal differences, not from predictable birth-order related characteristics. A final interpretation is that birth order effects are nonexistent or statistical artifacts. Given the present data and particularistic sample, however, the authors have insufficient information from which to draw such a conclusion.     

The ethics of creative accounting

Creative accounting, which generally involves the preparation of financial statements with the intention of misleading readers of those statements, is prima facie a form oflying, as defined by Bok.¹ This paper starts by defining and illustrating creative accounting. It examines and rejects the arguments for considering creative accounting, in spite of its deceptive intent, as not being a form of lying. It then examines the ethical issues raised by creative accounting, in the light of the literature on the ethics of lying. This literature includes the evaluation of various excuses and justifications for lying, and these are examined here in relation to creative accounting. It is concluded that even in circumstances in which creative accounting would arguably serve a worthy purpose, that purpose would be at least as well served by honest communication.     

Personality Factors Related to Black Teenage Pregnancy and Abortion

Forty-eight pregnant adolescents who applied for therapeutic abortions (TAs) were compared with 55 adolescents who planned to have their babies (Terms) and 67 adolescents who were not pregnant (Controls) on the California Psychological Inventory (CPI). All the subjects were single, Black, and aged 15 or 16. CPI results point to psychological differences with the Controls being most socialized, followed by the TAs, and then the Terms. Term girls seem to be experiencing a void and appear to be trying to fill it and assume an adult role by having a baby; the TAs do not seem to have these same needs. In addition, girls who became pregnant and described the relationship with the putative father as casual, appear on the CPI to have more daily problems, lack socialization, be less clear thinking, and have poor self-control. Pregnant girls who have good communication with their mothers showed no differences on the CPI from girls with poor communication with their mothers.     

Personality differences between established and less-established male and female creative artists

Past research on personality constructs of creative individuals has focused on men rather than women and has neglected the essentially social aspect of being considered creative. Therefore, personality variables of 60 male and 60 female creative artists were described using the California Psychological Inventory (CPI). Male and female groups were further divided equally into two subgroups reflecting a difference in degree of social acceptance of their work. Relationships between the four groups were explored by multiple discriminant analysis. The major conclusion noted was that creative females tend to be more like their creative male counterparts, in terms of CPI scale variation, than are males and females in general.     

Personality factors related to black teenage pregnancy and abortion

48 pregnant adolescents who applied for therapeutic abortions (TAs) were compared with 55 adolescents who planned to have their babies (Terms) and 67 adolescents who were not pregnant (Controls) on the California Psychological Inventory (CPI). All the subjects were single, black, and ages 15-16. CPI results point to psychological differences with the Controls being most socialized, followed by the TAs, and then the Terms. Term girls seem to be experiencing a void and appear to be trying to fill it by assuming an adult role and having a baby; the TAs do not seem to have these same needs. In addition, those girls who became pregnant and described the relationship with the putative father as casual, appear on the CPI to have more daily problems, lack socialization, be less clear thinking, and have poor self-control. Pregnant girls who have good communication with their mothers showed no differences on the CPI from girls with poor communication with their mothers.     

Personality differences between intrinsically religious and nonreligious students: a factor analytic study

By means of Allport's Religious Orientation Inventory (ROI) 145 students were classified as intrinsically religious and 133 as nonreligious. Personality differences between the two groups were explored on the basis of their scores on EPPS, the CPI, and 16 PF Questionnaire. Factor analysis of the combined 49 subscales of these three instruments produced eight factors: Achievement Potential, Self-Control, Social Ascendency, Affiliation, Personal and Social Adequacy, Egocentric Sexuality, Restlessness, and Stereotyped Femininity. Analyses of variance of the factor scores of the two groups of subjects showed significant differences on five of the eight factors, accounting for a total of 25% of the total variance. The intrinsically religious scored significantly higher on Self-Control, Personal and Social Adequacy, and Stereotyped Femininity; the nonreligious scored higher on Egocentric Sexuality and Restlessness. These results were discussed in relation to some of Allport's ideas on religion as a dimension of personality.     

Cultures and creativity within hierarchical organizations

This study examined cultural pluralism along the lines of hierarchy among eight large public accounting firms. Although no significant cultural differences among the different functional units (auditing, tax, and management consulting) of the firms were found, culture was found to be related to hierarchical level. Specifically, top level managers (partners) perceived the culture of their organization as significantly more innovative and supportive than did individuals at lower hierarchical levels (managers/supervisors and senior/ staff accountants). Creativity was not affected by culture.     

Self-image of punk rock and nonpunk rock juvenile delinquents

The purpose of this study was to provide some understanding of punk rockers. Although they have received media attention in the depiction of their unusual hair and clothing styles, there is limited information about their personalities. In this study a delinquent group of punk rockers was compared with a delinquent group of nonpunk rockers on self-image, a personality factor related to teenagers' mental health and adjustment. Each group consisted of 20 subjects, 15 males and 5 females, aged 14 to 17. Subjects were administered a Screening Questionnaire, the Offer Self-Image Questionnaire (OSIQ), and the California Psychological Inventory (CPI) while detained at a Southern California juvenile hall. Interest in the CPI was focused on the Socialization (So) scale. A one-way analysis of variance was conducted on each of the five OSIQ dimensions. No significant differences were found between the groups. The importance of these findings is that even though punk rockers may look and act unusual, they may actually be similar to other groups. Due to possibly invalid CPI test protocols a t test and content analysis of the CPI So scale was conducted. The t test was significant and the chi-square analyses were significant on two questions of the CPI So scale. This suggests that there may be differences between the groups in terms of family dynamics. Professionals can utilize these findings in their work with this misunderstood segment of society.     

Students’ Perceptions of Academic and Business Dishonesty: Australian Evidence

Publicly available information indicates that the collapse of the high-profile corporations during the recent past were due to the unethical actions of a number of major players, including high level managers in those corporations. These examples of the ethical misdeeds of corporate actors have influenced accounting professional bodies and academic institutions around the globe to revisit the issue of ethical training of business and accounting students—the corporate managers of tomorrow. However, little is known about the ethical perceptions of business and accounting students, and business academics are finding it challenging to develop and promote ethics-based accounting and business curricula. This study addresses the research gap. It explores the ethical perceptions of accounting and business students in two Australian universities using three paradigms, that is, whether there are differences between regional and metropolitan, male and female, older and younger accounting students with respect to their ethical perceptions. Empirical evidence provided in this study suggests that while there are no differences in ethical perceptions of the regional and metropolitan accounting and business students, female and older students are found to be more ethical compared to male and younger students.     

在押毒品犯人格的基本特征及其相关因素的研究

本研究以 3 78名在押毒品犯为被试 ,以CPI为测量工具 ,探讨了在押毒品犯的基本特征和类型特征 ,并采用方差分析技术研究了影响毒品犯人格的若干因素。结果发现 ,与对照组相比 ,在押毒品犯除了在“自我控制”分量表上未发现显著差异外 ,其余的 1 9个分量表上均有显著差异 ;在押毒品犯在四种人格类型上的分布不平衡 ,主要集中在Delta类型 ;年龄、关押时间对毒品犯的人格特征的变异有一定影响 ,而减刑次数的影响不显著     

Big Five Personality Traits as the Predictors of Creative Self‐Efficacy and Creative Personal Identity: Does Gender Matter?

The aim of this study was to examine the relation of the Big Five personality factors to two self‐concept variables of growing importance in creativity literature: creative self‐efficacy (CSE) and creative personal identity (CPI). The analysis, conducted on a large (N = 2674, 49.6% women) and varied‐in‐age (15–59 years old) nationwide sample of Poles, using the structural equation model, demonstrated that personality factors are responsible for 23% of CSE and 21% of CPI variances. CSE and CPI were associated with all five personality dimensions: positively with Openness to Experience, Extraversion and Conscientiousness, negatively with Neuroticism and Agreeableness. The separate analyses conducted on men and women showed the differences among the predictors of CSE and CPI. Although Openness to Experience, Conscientiousness, and Neuroticism predicted CSE among both men and women, Extraversion was positively and Agreeableness negatively related to women's CSE. Conscientiousness was positively related to CPI only among men, and Agreeableness was negatively related to it only among women. Extraversion, Neuroticism, and Openness predicted CPI in the same manner among men and women.     

Individual differences in hedonic capacity

Hedonic capacity--an individuals ability to experience pleasurable affect--is important, not Only in accounting for the development of psychopathology but in understanding normal personality as well. In this article, the development and validation of three scales of hedonic capacity are described. One scale consists of MMPI items, a second consists of CPI items, and the third combines items from both inventories. These scales demonstrated acceptable internal consistency and test-retest reliability. Initial support for the construct validity of the scales was also obtained. Because they have been constructed from the MMPI and CPI, the scales described in this article can be used to address important questions in research on schizophrenia, depression, and normal personality with a wide variety of data that has already been collected.     

Personality inventory responses of males with medically intractable seizures.

The psychosocial adjustment of 50 male patients to intractable seizures was assessed by comparing their responses to a combined version of the Minnesota Multiphasic Personality Inventory (MMPI) and the California Psychological Inventory (CPI) to the responses of 50 medical, psychiatric, or nonclinical controls who denied seizures. The two groups were significantly different (p < .01) on one MMPI and 10 CPI scales. Significant (p < .01) between-group differences were also reflected in 29 of the 704 personality inventory items. Those items were rationally clustered according to content into six conceptually identifiable subscales; 30 additional items with similar content that were significant at the .05 level were added to those subscales. Comparison of subscale scores of an additional 30 seizure and 30 nonseizure subjects using analysis of variance revealed F values that reached statistical significance (p < .05) in four cases and approached significance (p = .07) in another. Applying coefficients derived from discriminant analysis of the first samples correctly classified 99% of the original patients and 85% of the validation subjects. Results reveal a logical, understandable, and largely adaptive response to intractable seizures and offer little support for the concept of a dysfunctional or pathological interictal personality style.