Two faculty members at Mays Business School at Texas A&M University have been recognized with the KPMG 2008 Outstanding Published Manuscript Award from the American Accounting Association Gender Issues and Worklife Balance Section. Murphy Smith, professor of accounting, and Katherine Smith, lecturer in marketing, with Mays PhD graduate Craig Keller, associate professor of accounting at Missouri State University, coauthored the award-winning article.

Mays professor of accounting Murphy Smith and marketing lecturer Katherine Smith work in different fields, but have found overlapping research interests in areas of ethics, gender and worklife balance.
Mays professor of accounting Murphy Smith and marketing lecturer Katherine Smith work in different fields, but have found overlapping research interests in areas of ethics, gender and worklife balance.

Their article, entitled “Do gender, educational level, religiosity, and work experience affect the ethical decision-making of U.S. accountants?” appeared in Volume 18 of Critical Perspectives on Accounting. The authors explored the factors that affect the ethical choices made by accountants. The findings suggest that there are differences in individual ethical standards based on gender, college level (graduate vs. undergraduate), religiosity, and years of work experience.

The authors received plaques and a $1,000 cash prize, funded by the KPMG Foundation. The KPMG Outstanding Published Manuscript Award is presented each year at the American Accounting Association Annual Meeting, held this past August in Anaheim, California.

While Katherine Smith and Murphy Smith are in different fields, they have found some overlapping research interests in areas of ethics, gender, and worklife balance. “Faculty members in all business fields must do all that they can to motivate students to do the ‘right’ thing, even in difficult circumstances. Such motivation will serve students well during their college years and in their future careers,” says Murphy, who recently presented a workshop on teaching ethics at the Texas Society of CPAs Educators Conference, held in Houston, Texas in October 2008.

“Business financial scandals keep the issue of ethics on the front page of business news,” says Katherine. “Understanding factors which shape the ethical standards of individuals will help educational institutions establish an effective ethics curriculum and help companies develop meaningful ethics training for their employees.”

About the GIWB section of the American Accounting Association

The Gender Issues and Worklife Balance (GIWB) Section of the American Accounting Association (http://aaahq.org/GIWB/gis.html) has the overall objective of facilitating interaction among Association members regarding gender issues and work-life balance as they relate to accounting practice, research, and education.