My article for this week’s assignment is presenting views on the research of behavioral accounting literature. This element is very important to Businesses especially, because stakeholders desire a company to be ethically responsible. The article was obtained by using HPU Virtual Library. I utilized the Academic Search Perimeter EBSCO, and my search words were “Business Ethics”. Additionally, I limited my search to Scholarly (Peer Reviewed) Journals. In this paper I will summarize content and conclusion of the article “A different Personal Perspective through the Behavioral Accounting Literature by Dr. Ken T. Trotman. I will explain the author’s credibility towards the end of the book report. In 2010, Dr. Ken T. Trotman of University of New South Wales won the Life Time Contribution in Behavioral Accounting Literature award. He wrote about his perspective on researchers for behavioral accounting literature. This particular article is related to Business Ethics, and Dr. Trotman explains the importance of using past and current day information to help make decisions within the auditing field.
Moreover, researching is just one piece of the business world’s puzzle. The researching procedures have changed over the past thirty Henry 2 years, and if a business wants to continue to grow it is imperative that it continues to make ethical changes to maintain longevity. Business Ethics is the application of general ethical ideas of business behavior. (Lawrence and Weber) Businesses are expected to meet the demands of business stakeholders. Change in the business world can be a good thing.
For an example, “Changes in regulations, and audit processes (business risk approach, computerized work papers, new audit standards, the increased role of audit committees) provide opportunities. (Trotman, 4) Because of the time and research Dr. Trotman has invested on accounting behaviors, he is helping to set recommendations for a higher ethical business standards. He also takes the time to explain to current research students that they are doing a great thing by joining the program. Dr. Trotman supports the roles of researchers within the auditing field.
As a researcher in the audit field, it is very important to beware of how things are presently being done. (Trotman 3) As experimentalists we have the opportunity to look at new ways of doing things. ” Not only do the researchers play a major role in the business world, but they also help sustain some form of ethical standards. Dr. Trotman tells researchers, “Over you career you will get lots of criticism and rejection. Henry 3 Practicing good moral standards enhances business performances, even as a researcher.
Also, in the auditing world, there has been a since of skepticism. (Trotman, 3) In conclusion the article gives a perspective of researchers on behavioral accounting literature and why it is so important to businesses. Dr. Ken T. Trotman expresses a pure happiness for the process of researching all of his information, and he encourages new PhD students to be excited about this process as well. Accounting, and Audit Researcher’s are helping to make higher ethical standards through their hard work. About the Author Dr. Ken T. Trotman received his PhD from at the Australia School of Management, later becoming University of South Wales. Ken T. Trotman was recently awarded the Life Time Contribution in Behavioral Accounting Literature. When he attended University of South Wales, he received an Australian Professional fellowship award. Dr. Trotman has trained at major behavioral colleges across the United States, such as Cornell University, and University of Michigan. ( Trotman,3) He co-authored several books, one of which he did with Bob Libby.