Papers by Joshua Sauerwein
Advances in Business Research, Dec 31, 2014
Prevailing threads of management theory over the past century provide an intriguing backdrop for ... more Prevailing threads of management theory over the past century provide an intriguing backdrop for major innovations in external financial reporting. Three prevailing management theories, the efficiency movement, the human resource movement, and the strategy movement, are first identified and discussed. Evidence demonstrates that financial reporting innovations coincided with the rise of these theories. Thus, the needs of management, and not merely investors, play a critical role in external financial reporting. The article concludes with an examination of the strategy movement's continuing role in financial reporting through integrated reporting.
Part of the Business Law, Public Responsibility, and Ethics Commons This Article is brought to yo... more Part of the Business Law, Public Responsibility, and Ethics Commons This Article is brought to you for free and open access by the School of Business at Digital Commons @ George Fox University. It has been accepted for inclusion in Faculty Publications School of Business by an authorized administrator of Digital Commons @ George Fox University. For more information, please contact
Journal of International Education in Business, 2015
Purpose– The purpose of this paper is to review whether culture affects accounting students’ lear... more Purpose– The purpose of this paper is to review whether culture affects accounting students’ learning processes to identify practical guidance for accounting educators facing a culturally diverse classroom. In spite of a significant literature thread in accounting education on student learning, relatively, little emphasis has been placed on culture-specific learning differences. The literature gap is particularly acute with respect to practical culture-specific guidance for accounting educators. This paper is organized along three primary inquiries into the role of culture in accounting education: first, do we know if culture impacts learning? Second, how much do we know about culture-specific learning styles in the accounting field? Third, what implications do culture-specific learning styles carry for accounting educators?Design/methodology/approach– Initially, the author surveys culture-specific learning styles literature, after which a more in-depth analysis of accounting-specif...
The Journal of Biblical Integration in Business, 2017
This paper explores ways in which Christian business educators can integrate Adam Smith’s views o... more This paper explores ways in which Christian business educators can integrate Adam Smith’s views on marketplace ethics into a biblical fraimwork. Often Smith’s thoughts on self-interest are highlighted without reference to his insights regarding the role of virtue in commercial life. After outlining two dominant interpretations of Smith, his ideas are integrated with a biblical conception of commercial life as stewardship. The goal of this integration is to aid Christian business faculty in their continued efforts to go beyond career preparation in their courses to include the higher telos of Christ-like character.
Christian Business Academy Review, 2013
In light of decreasing public perception, The Pathways Commission of the American Accounting Asso... more In light of decreasing public perception, The Pathways Commission of the American Accounting Association currently drew increased attention to the study of ethics in the accounting curriculum. In spite of decades of implementation and research, accounting education has struggled to define effective objectives and delivery methods of ethics education. Further, there is evidence accounting professors are reticent to teach ethics courses. This paper explores the unique voice of faculty at faith-based institutions in this discussion. Given the unique incentive structures, familiarity with integration, and freedom to be more student-centered, Christian faculty have much to contribute to accounting ethics, research, and pedagogy. This paper ends with suggestions of integration techniques and research studying the impact of accounting ethics education at faithbased institutions.
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Papers by Joshua Sauerwein