The State of Hawaii allows paid State taxes as an itemized deduction on the State income tax return. The deduction is available only for individuals with Federal adjusted gross income less than $200,000. Hawaii also limits total itemized deductions to $50,000 for individuals with Federal...

Purpose – The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory. Design/methodology/approach – Quantitative...

Individuals are downloading copyrighted materials at escalating rates (Hill <CitationRef CitationID="CR34">2007</CitationRef>; Siwek <CitationRef CitationID="CR69">2007</CitationRef>). Since most materials shared within these networks are copyrighted works, providing, exchanging, or downloading files is considered to be piracy and a violation of intellectual property rights (Shang et...</citationref></citationref>

The purpose of this study was to investigate the relationship between organizational ethical context and the individual ethical decision-making process. In addition, a new statistical approach combining cluster and discriminant analyses was developed to overcome violations of regression...