Faculty Viewpoints

Could the market do more to improve ethical performance than professionalization? Professor Jim Baron proposes that voluntary certification of various facets of corporate responsibility could create a market for good behavior.

For most of the twentieth century, accountants were organized into a self-governing profession, but that structure has been shaken over the last decade by a wave of scandals. Yale SOM professors Rick Antle and Shyam Sunder discuss the implications for management of accounting’s successes and failures as a profession.