MAAW's Blog

Butcher, D. 2019. Ethics: Identifying common judgment traps and biases. Strategic Finance (August): 15-16. https://maaw.info/ArticleSummaries/ArtSumButcher2019.htm

Butcher, D. 2019. Techniques to overcome biases. Strategic Finance (November): 13-14. https://maaw.info/ArticleSummaries/ArtSumButcher2019-2.htm

Unconscious bias training that works

2025-04-01T14:23:00.000-07:00

Those who think there is no bias against women, blacks and others who are non-white men need unconscious bias training. Those who think diversity means unqualified, need unconscious bias training. Even if you know and recognize that you have biases, you need unconscious bias training. We all have unconscious biases and we cannot manage them without help. Gino and Coffman show us a UB training approach that works.

Gino, F. and K. Coffman. 2021. Unconscious bias training that works: Increasing awareness isn't enough. Teach people to manage their biases, change their behavior, and track their progress. Harvard Business Review (September/October): 114-123.

https://maaw.info/ArticleSummaries/ArtSumGinoCoffman2021.htm

Biases that tend to cause bad decisions

2025-03-27T07:03:00.000-07:00

I have been working on a behavioral topic related to cognitive biases and how they affect our decisions. The most interesting article I have read so far is Kahneman, D., D. Lovallo and O. Sibony. 2011. Before you make that big decision: Dangerous biases can creep into every strategic choice. Here's how to find them - before they lead you astray. Harvard Business Review (June): 50-60.

I am including a graphic that briefly summarizes the paper, and my complete summary is at https://maaw.info/ArticleSummaries/ArtSumKahneman2011.htm

The most interesting thing about the article is the fact that we cannot recognize our own biases. The article includes over 12 different biases that can cause a bad decision.

Accounting Horizons 2024 Update

2025-03-15T07:58:00.000-07:00

Accounting Horizons 2024

https://maaw.info/Journalsbyyear/AccountingHorizons2024.htm

Accounting Horizons 1987-2024

https://maaw.info/AccountingHorizons.htm

Teaching Cases update

2025-03-11T09:15:00.000-07:00

A few years ago there were only a few cases in textbooks in addition to the Harvard Business cases available for classroom use. Today there are hundreds of cases available to supplement accounting courses to help teachers use active learning (Student-Centered versus Lecture-Centered ) in their classes. Many of the cases can also be used in employee training sessions. The following cases are listed on the MAAW site.

MAAW’s Case Studies & Teaching Cases Bibliography

https://maaw.info/CaseStudiesArticles.htm

IMA Cases - Volumes 1-17 1985-2002

https://maaw.info/IMACases.htm

IMA Educational Case Journal 2008-2023

https://maaw.info/IMAEdCaseJournal.htm

Some Comments from George Will in the AJC 3-9-2025

2025-03-11T06:16:00.000-07:00

Some comments from George F. Will on the opinion page of the AJC 3-9-2025.

...

“No president has ever before “stood up for America” this way, by turning U.S. foreign policy 180 degrees, away from supporting democracies toward rewarding war criminals.”

...

“So smitten is Trump with Vladimir Putin (genius), that he cannot fathom that the Russian leader surely considers him a weakling.”

...

“Elon Musk, who like Trump, confuses hyperactivity with achievement, is, like Trump, incapable of imagining how his incessant spouting off is making him smaller.”

...

“Protectionism is another manifestation of Trump’s courage.”

...

“MAGA means protecting America (2024 GDP $29.16 trillion) from Canada ($2.21 trillion) and Mexico ($1.84 trillion).”

...

“MAGA means erasing history.”

Trump and Russia

2025-03-11T06:13:00.000-07:00

In 2018 Craig Unger told us why Trump was acting like a Russian asset. For example, Trump was $4 billion in debt when Russian money bailed him out, and he remains deeply indebted to the Russians for that and for launching his life in politics. Trump’s recent actions related to Putin, Russia and the Ukraine leave no doubt that Trump is, and has been a Russian asset for many years. Unger, C. 2018. House of Trump, House of Putin: The Untold Story of Donald Trump and the Russian Mafia. Dutton.

https://maaw.info/ArticleSummaries/ArtSumUnger2018.htm

Trump's Inflation claim

2025-03-11T06:09:00.000-07:00

Trump has claimed many times that Biden caused the worst period of inflation in U.S. history. The data show otherwise. https://maaw.info/Inflation.htm

In 2021 it was 4.7%

In 2022 it was 8%

In 2023 it was 4.1%

___________________

In 1979 it was 11.3%

In 1980 it was 13.5%

___________________

In 1947 it was 14.4%

In 1920 it was 15.6%

In 1917 it was 17.8%

Let’s see what Trump’s tariffs do to inflation.

Trump's Tariffs

2025-03-10T16:48:00.000-07:00

Trump is trying to sell his tariffs to the American people as a way to negotiate more favorable trade policies from other countries and reduce the deficit. According to Trump, the foreign countries will pay the tariffs. However, tariffs generally cause an increase in consumer prices and are similar to a sales tax from that perspective. To argue that consumers will not pay for the tariffs is nonsense. So what Trump’s tariffs will really accomplish is to cause U.S. consumers to pay for the tax cuts for corporations and the top 10% of families who already have 2/3 of the wealth. (See https://maaw.info/DistributionofWealth2024.htm) Tariffs are in effect a regressive tax and will mainly hurt those with lower incomes.

International Journal of Accounting Information Systems 2022-2023 Update

2025-03-01T08:47:00.000-08:00

International Journal of Accounting Information Systems 2022-2023

https://maaw.info/Journalsbyyear/InternationalJournalofAccInfoSys2022-2023.htm

International Journal of Accounting Information Systems 2000-2023

https://maaw.info/InternationalJournalofAccInfoSys.htm

Should we work together with Trump? No Debate

2025-02-28T10:38:00.000-08:00

On the question of whether we should work together with Trump? The following post is circulating on the web (March 1, 2025). Join in, copy and post the files, add your name and keep it going.

I will not be drawn into debate over this post.

I am aware of the arguments of people who disagree with the statements below.

I am posting this for all those who may be living in fear in this moment so you know you are NOT ALONE.

I want to share this piece in solidarity:

This is where I stand. The 45/47th President, his power hungry cronies taking positions of authority in his Cabinet and administration, and the majority of Republicans in Congress are a real and active threat to me, my way of life, and all or most of the people I love.

Some people are saying that we should give Trump a chance, that we should "work together" with him because he won the election and he is "everyone's president." This is my response:

• I will not forget how badly he and so many others treated former President Barack Obama for 8 years and Biden cleaning up his mess...Lies about his legitimacy and hatred for his principles and his attempts to work within the system.

• I will not "work together" to privatize Medicare, cut Social Security and Medicaid.

• I will not "work together" to subvert the Constitution by illegitimately pushing unfit Cabinet nominees through on recess appointments without the advice and consent of the Senate.

• I will not "work together" to build a wall.

• I will not "work together" to persecute Muslims.

• I will not "work together" to shut out refugees from other countries who seek asylum.

• I will not "work together" to lower taxes on the 1% and increase taxes on the middle class and poor.

• I will not "work together" to help Trump use the Presidency to line his pockets and those of his family and cronies.

• I will not "work together" to weaken and demolish environmental protection.

• I will not "work together" to sell American lands, especially National Parks, to companies which then despoil those lands.

• I will not "work together" to enable the killing of whole species of animals just because they are predators, or inconvenient for a few, or because some people want to get their thrills killing them.

• I will not "work together" to remove civil rights from anyone.

• I will not "work together" to alienate countries that have been our allies for as long as I have been alive.

• I will not "work together" to slash funding for education.

• I will not "work together" to take basic assistance from people who are at the bottom of the socioeconomic ladder.

• I will not "work together" to get rid of common sense regulations on guns.

• I will not "work together" to eliminate the minimum wage.

• I will not "work together" to support so-called "Right To Work" laws, or undermine, weaken or destroy Unions in any way.

• I will not "work together" to suppress scientific research, be it on climate change, fracking, or any other issue where a majority of scientists agree that Trump and his supporters are wrong on the facts.

• I will not "work together" to criminalize abortion or restrict health care for women.

• I will not "work together" to increase the number of nations that have nuclear weapons.

• I will not "work together" to put even more "big money" into politics.

• I will not "work together" to violate the Geneva Convention.

• I will not "work together" to give the Ku Klux Klan, the Nazi Party and white supremacists a seat at the table, or to normalize their hatred.

• I will not "work together" to deny health care to people who need it.

• I will not "work together" to deny medical coverage to people on the basis of a "pre-existing condition."

• I will not "work together" to increase voter suppression.

• I will not "work together" to normalize tyranny.

• I will not “work together” to eliminate or reduce ethical oversight at any level of government.

• I will not "work together" with anyone who is, or admires, tyrants and dictators.

• I will not support anyone that thinks it's OK to put a pipeline to transport oil on Sacred Ground for Native Americans. And, it would run under the Missouri River, which provides drinking water for millions of people. An accident waiting to happen.

• I will not "work together" to legitimize racism, sexism, and authoritarianism.

This is my line, and I am drawing it.

• I WILL stand for honesty, love, respect for all living beings, and for the beating heart that is the center of Life itself.

• I WILL use my voice and my hands, to reach out to the uninformed, and to anyone who will LISTEN:

That "winning," "being great again," "rich" or even "beautiful" is nothing, when others are sacrificed to glorify its existence.

Signed:

Dr. James R. Martin, Vera Martin, Robin Ritchie, Sheila Warren Eaton, Dana Badgerow, John Novaria, Gladys Keith, Jamie Staudenmyer Baird, Beth Pile, Mike O’Rourke, Susan O’Rourke, Gail McDermott, Rev. Jeff Nagorny, ret., Sue Arenschield, Marilyn Sifford, Tracy L. Romans, Carol (RedSnap)Goolsby , Darell Walker Sr., Lisa Staton Dyer, Deborah Millington Holmes, Jeremy Parker, Randy Caldwell, Kelly Gilmore, Janice Wise, Dr. Christopher Eaton, Kathleen Farrell, Rosa M. Bender, Robert Corsini, Grace Roberts Dyrness, Ruth Padilla DeBorst, Pedro J. Windsor-Garcia, Lori Keller Burns, Kathleen Steele Pautler, Thomas Nemmer, Beth Licata Cooke, Erin Selig, Joseph Fell, Donna Berry, Sandy Hoffman Nelson, Karen Fishlock Miliotto, Craig Wright, Andy Tamarin, Denise Malone, Gloria Konsler, Debbie Pye, Lisa Behm, Alison Donley, Brenda Voshell McNeil, Bunnie Bryant, Bishop Karen Oliveto, Judy Fjell, Karen S Ripley, Cate Larsen, Brinda Arias Moffitt, Charlotte Xanders, Cayce Wallace, Natalie Cortez, Jerry Perry, Lisa Travers, Jonathan Woodward, Linda Carlos, Sally Mitchell, Valerie Richie, Betsy Nickerson, Nancy Nickerson, Wes Melton, Rhys Lovell, Carol Koos,, Cristina Ortega, Daniella Barroqueiro, Gilford Moore, Diane Lathrop, Bill Vance, Joanne R. Clayton, Timothy Vantran, Kelcy M. Allwein, Frank J. Stech, Virginia Segal Manczuk, Evelina Kahn, Judi Gardner, Steve Burby, Rich Buley-Neumar, Scott Frazier-Maskiell, Matt Bonham, Maida Belove, Christie Trout, Terri Gherardi, Jo Campbell-Amsler, Kim William Jones, Kevin Anderson, DoctorCindy Anderson, Tom Zimmerman, Shorty Palmer, Chuck Cogliandro, Karen Branan, Nancy Alexander, Lynn Beard Wright, Barbara Clawson, Jean Achtermann, Susan Warrener Smith, Sydney V. ‘Skip’ Jackson, David L Fisk, Brian Timko, Leslie Barroso, Phillip Belfiori, Stevens Loomis, Rosemary Bernardi, Liz Willis, Carol Morando , Kara Au-Young, Patricia McCarley, Dell Schilleci, Marcus Berardino, Elaine O'Brien, Franklin Mount, Kate Maxwell, Mark Plesent, Cori Thomas, Sibyl Kempson, Eric Dyer, Daniel Kwiatkowski, Abby Lee, Joe Harrell, Chris Benfante, Theresa Benfante, Diane Lesley, Andrea Fiondo, Kathrine Iacofano, Susan Goldberg, Debbie Slavkin, Linda Rosefsky, ebecca Tortorice, Anna Konya, Karen Redding, Wendy Lemlin, Patricia Rollins, Trosclair, Andrea Dora Zysk, George Georgakis, John Christopher, John Bowles, Patrick St.Louis, Carla Patrick, Darnell Bender, Vickie Davis, JMichael Carter, Janice Frazier-Scott, Rev. ELaura James Reid, Jeanette Bouknight, Rev. Dollie Howell Pankey, Gerald Butler, Carolyn McDougle, Vaughn Chatman, Adrienne Brown, Gary Trousdale, Steven E Gordon, Isis Nocturne, Debi Murray, Maureen O. Betita, Mona Enderli, Fernie James Tamblin, Myrna Dodgion, Alan Locklear, Tom Wilmore, Jackie Evans, Donna Endres, Lora Fountain, Roberta Gregory, Heather A Mayhew, Stevo Wehr, Nathan Stivers, Jen RaLee, Joan Holden, Leigh Lutz, Deborah Kirkpatrick, Linda Levy, Tom Rue, Nancy Hoffmann-Allison, Beejay McCabe, Michael James Myers, Edward T. Spire, Rupert Chapman, Dawn R. Dunbar, Robin Wilson, Monique Boutot, Laura Brown, Susan Aptaker, Steve Katz, Bonnie Wolk, Risa Guttman-Kornwitz, Angela Gora, Butch Norman, Sharon Tolman, Sue Zislis, Maurice Hirsch, Satch Dobrey, Jim Krapf, Don Starwalt, Deb Johansen, Daniel Anderson, Diane Kenney, Rebecca Koop, Nancy Shuert, Bill Pryor, Patrick Lamb, Bob Travaglione, Margaret Ragan, Martha Peters, Steve Wilson, Lauren Sullivan, Scott Bevan, Roger Saunden, Susanne Lavelle, Benita Yimsuan, Kathryn Scarano, Kathleen E Neff, Evey G Quines, Debbie Dey, John Dennehy, Jr., Marsha Vaughn, Adam Sklena, Larry David McGregor Blumenthal, Gustavo Rodriguez, ARJ Alva Freeman, Yvette Ellard, Rory Thayer Wilson, Wayne Booth, Streven King, Phyllis Vlach Adrian, Sandy Miller Castellano, Nick Strippoli, Ben Papapietro, Renae Perry, Isaac Gabaeff, Katherine Anne O'Shea, Brian R. Quattrini, Tammy Long, Jeffrey Murray, Robin Schempp, Laura Schimoler Reed, Kenn Marash, Betsy Joyce, Peg Rees Smith, Skip Bushby., Nancy Winne, Georgia Cosgrove, Jeff Turley, Mary Ann McDonnell, Jim O,Connor, Johan Vastiau, Wil Tucker, Michael Wright, Chris Keogan, Sean Meyer, Carol Wallack, Jim Senhauser, Sandra D. Marshall, Karen Topin, Joan Pikas, Barbara Engel, Credell Walls, Marla Renee, Michele Jones, Angela Hollis, Charlotte House, Ryan Sims, Joyce Arcala Sims, Diane Dixon-Scott, Audrey Hamilton, Terry Archibald Reed, Joan Barrett, Cookie Hood, Jane Hunt-McCaulla, Jim Henry, Laurie Carmichael, Karen Sieradski, Debi Stella, Dana Daugherty, Bill Vance, Becky Coduto, Jorge L. Morales, Kimsioux Montgomery, Juan A Johnson, Lynn Lynn M. Carter, Laura DeRiggi, Nina Wall.

Now it is your turn. Copy, paste, and add your name to the top.

This needs to be heard loud and clear.

Character is needed

2025-01-26T10:47:00.000-08:00

A person’s character is the basis of their leadership potential. We appear to be moving toward a system where low to no character is a qualification for political leaders. The following authors develop a leader character framework that needs to be applied by Congress and the voters.

Crossan, M., W. Furlong and R. D. Austin. 2022. Make leader character your competitive edge. MIT Sloan Management Review (Fall): 1-12.

https://maaw.info/ArticleSummaries/ArtSumCrossan2022.htm

Hollow men and women at the helm

2025-01-26T08:58:00.003-08:00

The current environment reminded me of the following paper. Many leaders and financial advisers lack the integrity needed to gain and maintain the public's trust in corporations and their audited financial statements.

Waddock, S. 2005. Hollow men and women at the helm ... Hollow accounting ethics? Issues in Accounting Education (May): 145-150.

https://maaw.info/ArticleSummaries/ArtSumWaddock05.htm

85 years of Final AP Football Polls

2025-01-23T08:55:00.002-08:00

Adding 2024 to this page provides 85 years of Final AP Football Polls

Final AP College Football Polls 1939-2024

https://maaw.info/GadgetsandGames/APFinalFootballRankings.htm

Football Championships based on Final AP Polls 1939-2024

2025-01-23T08:51:00.001-08:00

National NCAA Division I Football Championships based on Final AP Polls 1939-2024

https://maaw.info/GadgetsandGames/NCAADivisionIfootballchampionships.htm

Harvard Business Review Update 2024

2025-01-21T10:10:00.007-08:00

Harvard Business Review 2024

https://maaw.info/Journalsbyyear/HarvardBusinessReview2024.htm

Harvard Business Review 2002-2024

https://maaw.info/ManagementJournals/HarvardBusinessReview.htm

The Final-Four College Playoffs 2014-2023

2025-01-06T10:55:00.000-08:00

The Final-Four College Playoffs 2014-2023

https://maaw.info/GadgetsandGames/CollegeFootballFinalFour.htm

College Football Playoff 2024

2025-01-04T06:30:00.000-08:00

There are lots of versions of the College Football Playoffs. Here is my version.

https://maaw.info/GadgetsandGames/CollegeFootballPlayoffs.htm

SEC and ACC Football Updates 1-4-2025

2025-01-04T06:15:00.000-08:00

SEC and ACC Football Updates 1-4-2025 including all post season games except for Texas.

SEC Football Schedules and Scores as of 1-4-2025

https://maaw.info/GadgetsandGames/secfootball2024.htm

ACC Football Schedules and Scores as of 1-4-2025

https://maaw.info/GadgetsandGames/accfootball2024.htm

Help the Veterans

2024-12-22T07:23:00.000-08:00

Make a donation to one or more Veterans Organizations. The following include 8 organizations that are helping veterans. We have made donations to the Disabled veterans, the Paralyzed veterans, and to the Fisher House, but recommend them all.

1. The American Legion - They advocate for the needs of every generation of veterans, and specifically to end veteran suicide. https://www.legion.org/ - Local: galegionpost50.org

2. Blinded Veterans Association - bva.org

3. Disabled American Veterans - Ways to help: volunteer, advocate on legislation, hire veterans, become a corporate partner. Website: dav.org

4. Paralyzed Veterans of America - https://pva.org/site/c.ajIRK9NJLcJ2E/b.6305401/k.BCBB/Home.htm

Linked in: https://www.linkedin.com/company/paralyzedveteransofamerica

5. Veterans of Foreign Wars (VFW) - vfw.org

6. The Eden Project - Medical care, family support, purpose, and faith.

eden-project.com

7. Hero Box - To provide physical and emotional support by connecting them with you.

herobox.org

8. Fisher House, Inc - Best known for its network of comfort homes where military families can stay at no cost while a loved one is receiving treatment. fisherhouse.org