Donald L. Ariail


Donald L. AriailDonald L. Ariail (Dr.) CPA, CFF, CGMA, FABFA is a Professor of Accounting at Kennesaw State University. He has earned two doctoral degrees, DBA from Nova Southeastern University and DBL from the University of South Africa. He is the past president of the Gender Issues and Worklife Balance Section of the American Accounting Association. He is currently the vice president of the Georgia Association of Business, Entrepreneurship and Economics. His research has appeared in both academic and practitioner publications. He specializes in taxation and ethics research.

Papers Published in World Economics:

Relationship of Economic Freedom to Economic Performance, Gender Equality, and Social Progress

This study examines the relationship of economic freedom, as measured by the Economic Freedom Index, to economic performance (GDP), gender equality, and social progress. Prior research suggests that business activity is more robust in societies that are more economically free with lower government involvement. Modern business firms must do more than just make a financial profit; firms must also be good corporate citizens and demonstrate corporate social responsibility, such as by advancing gender equality and general social progress. Business managers play key roles in their firms’ advancing corporate social responsibility. Findings of this study indicate that higher levels of economic freedom are significantly positively related to the social factors of gender equality and social progress, important issues to socially responsible business firms.

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