MARK E. WOJCIK, John Marshall Law School, Chicago
Email: 7wojcik@jmls.edu

This article discusses: (1) ten reasons why a law student or a graduate student should consider working as a faculty research assistant; (2) three ways by which students can get hired as a faculty research assistant; and (3) eleven ways how students can do a good job once they get hired as a faculty research assistant. The article provides basic and essential career advice.

The article is also strongly recommended for faculty members. You should share the link to this article with students who apply to be your faculty research assistants. In the interview, ask them to share their thoughts on the last part of the article (how to be a good faculty research assistant).

A. CRAIG KELLER, Missouri State University
Email: Ack989f@smsu.edu
KATHERINE T. SMITH, Texas A&M University - Mays Business School, Department of Marketing
Email: Dr.Kathy.Smith@gmail.com
MURPHY SMITH, Texas A&M University - Department of Accounting - Mays Business School
Email: LMSMITH@TAMU.EDU

Accounting plays a key role in the social and economic progress of a nation. Ethical standards are a hallmark of the accounting profession. An important question is what factors affect the ethical choices made by accountants. Past research suggests that factors such as gender, educational level, religiosity, and work experience may be related to the development of a person's ethical standards. This study attempts to do two things. First, the study provides a short review of contemporary ethical models, including the hermeneutical model. Second, the study examines factors affecting a person's ethical perspectives. Understanding the factors which shape the ethical standards of future accountants will help educational institutions develop appropriate ethics curriculum and help firms develop appropriate ethics training for their employees. Failure to bring appropriate ethical standards to the workplace will most assuredly hamper the profession's time-honored commitment to serve the public interest. The findings suggest that there are differences in individual ethical standards based on gender, college level (graduate vs. undergraduate), religiosity, and work experience.

WILLIAM STEINWASCHER, Department of Doctoral Studies, ITESM
Email: a00995946@itesm.mx
DR. RAJAGOPAL, Graduate School of Administration and Management (EGADE), Monterrey Institute of Technology and Higher Education (ITESM) - Mexico City Campus
Email: rajagopal@itesm.mx

Multicultural phenomenon in organizations has been studied from educational and business perspectives. The paper discusses the pattern of organizational behavior of business schools seeking global image under multicultural environment. The construct of the study focuses on the process of knowledge diffusion and its impact on the variability of corporate and organizational image. The study reviews literature from both perspectives and tries to integrate contributions in model of multicultural education to gain a global image as an organizational goal. In order to get a better understanding of literature about multicultural education and organizational goals, we developed a matrix to explain both criteria. We identified two kinds of education orientation and two kind of organizational goals. The local and multicultural organizational platforms that demonstrate tenure goals - short and long term - were analyzed in reference to assess the variability factors in building global image. The analysis of both criteria revealed four orientations in previous contribution made on the topic: traditional, integrative, expansive and global. We tried to develop different prepositions in the basis of critical review of the literature identifying gaps in the conceptual dimensions and suggest a model that explains the variability factors in building global image under multicultural environment. The model explains how business schools can reach a global orientation through their organizational goals and educational perspective. Finally, the paper proposes scope for futures research.

JAN BEBBINGTON, affiliation not provided to SSRN
Email: jan.bebbington@st-andrews.ac.uk
CARLOS LARRINAGA-GONZÃ?LEZ, University of Burgos - Department of Economics
Email: carlos.larrinaga@ubu.es

The impetus for this special debating forum arises from the a concern about the impact of anthropogenic induced global climate change (GCC) and the assumption that GCC raises issues of significance with respect to the accountability of firms to stakeholders for financial and non-financial performance. Governments and supra-national bodies have sought to respond to GCC in a variety of ways, with the creation markets in which carbon may be traded being just one manifestation. Carbon markets have the effect of putting a price on what was until very recently free and this change is likely to have financial consequences for firms in the longer term. In order to place the accounting implications of carbon markets in context, the paper provides a scientific and policy introduction to GCC. As regards accounting issues, the paper reviews the problems that are associated with the valuation of pollution allowances and their identification as assets (and the liabilities that arise if companies pollute beyond allowed levels). A closer inspection of the risks and uncertainties that arise from GCC initiates a discussion of non-financial accounting and reporting about carbon. Non-financial reporting is necessary to allow conditions for democratic accountability in an uncertain setting.