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Book part
Publication date: 30 May 2024

Charles D. Bailey

Bailey et al. (2001) queried accounting researchers concerning admitted fraudulent research practices, their beliefs about the prevalence of such practices among their peers, and…

Abstract

Bailey et al. (2001) queried accounting researchers concerning admitted fraudulent research practices, their beliefs about the prevalence of such practices among their peers, and their perceptions of the causal factors. They used a randomized response technique that assures anonymity, and it remains the only published study to ask these questions explicitly. Over the past two decades, publication pressures have increased, and accounting academia has experienced a shocking instance of fraud. The current study replicates Bailey et al. (2001) and extends the study by asking new questions about the adequacy of participants’ graduate training, the perceived attitudes and practices of mentors and coauthors, and whether their awareness and concern have evolved. Participants’ comments provide insights about the accounting research environment. Importantly, they indicate a lack of consensus about the legitimacy of research practices.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

Keywords

Open Access
Article
Publication date: 7 May 2024

Dwi Mariyono

The purpose of this study is to investigate the integration of entrepreneurial spirit and multicultural values in Islamic education, particularly within the context of pesantren…

Abstract

Purpose

The purpose of this study is to investigate the integration of entrepreneurial spirit and multicultural values in Islamic education, particularly within the context of pesantren, and to understand its implications for educational practices and outcomes.

Design/methodology/approach

This study adopts a qualitative research approach, using literature review and analysis of empirical data to explore the intersection of entrepreneurial spirit and multicultural values in Islamic education. It incorporates findings from multiple sources, including scholarly articles, books and empirical studies, to provide a comprehensive understanding of the topic.

Findings

The findings reveal that the integration of entrepreneurial spirit and multicultural values in Islamic education empowers students economically, fosters innovation in teaching methods and promotes character development and business ethics. Moreover, it emphasizes appreciation for diversity, cross-cultural collaboration and social responsibility within the educational context. This integration creates an inclusive learning environment conducive to the development of entrepreneurial skills, innovation and ethical leadership.

Research limitations/implications

Generalizability: the findings of this study may be limited in their generalizability due to the focus on specific multicultural Islamic educational institutions, potentially limiting the applicability of the results to broader educational contexts. Sample size and diversity: the study’s sample size and diversity may impact the representativeness of the findings. Future research could aim for larger and more diverse samples to enhance the robustness of the results. Methodological constraints: the reliance on certain research methods, such as surveys and interviews, may introduce biases or limitations in data collection. Researchers should consider using a variety of methodologies to triangulate findings and ensure comprehensive understanding. Time constraints: the study’s timeframe may have constrained the depth of analysis and limited the exploration of the long-term effects of entrepreneurship education on student development. Future research could adopt longitudinal approaches to address this limitation. Cultural context: the findings are contextualized within the cultural and educational landscape of multicultural Islamic institutions, which may limit their transferability to other cultural or religious contexts. Researchers should consider examining similar phenomena in diverse cultural settings. Resource constraints: resource limitations may have impacted the scope and depth of the research. Future studies could seek additional resources to conduct more extensive investigations and analyses. Bias and subjectivity: despite efforts to minimize bias, researchers’ subjectivity and potential biases in data interpretation and analysis cannot be entirely eliminated. Researchers should acknowledge and address their own biases transparently. Ethical considerations: the study may have encountered ethical challenges related to participant consent, confidentiality and cultural sensitivity. Future research should prioritize ethical guidelines and considerations to ensure the protection and well-being of participants. Addressing these limitations in future research endeavors can contribute to a more comprehensive understanding of the role and impact of entrepreneurship education in multicultural Islamic educational settings.

Practical implications

Practically, the study informs educational institutions, especially pesantren, about the benefits of integrating entrepreneurial spirit and multicultural values into their curriculum and pedagogical approaches. It offers insights into effective strategies for fostering entrepreneurship, innovation and intercultural competence among students.

Social implications

The integration of entrepreneurial spirit and multicultural values in Islamic education has broader societal implications. It cultivates a generation of socially responsible and inclusive leaders capable of addressing global challenges with creativity and empathy. By promoting cultural understanding and collaboration, it contributes to building more harmonious and resilient communities.

Originality/value

This study is original in its comprehensive exploration of the intersection between entrepreneurial spirit and multicultural values in Islamic education, particularly within the context of pesantren. It offers fresh insights into how these dimensions can be integrated synergistically to enhance educational practices and outcomes.

Details

Quality Education for All, vol. 1 no. 1
Type: Research Article
ISSN: 2976-9310

Keywords

Content available
Book part
Publication date: 7 June 2024

Gennaro Maione

Abstract

Details

Sustainable Innovation Reporting and Emerging Technologies
Type: Book
ISBN: 978-1-83797-740-6

Book part
Publication date: 24 June 2024

Fatma F. S. Said

For education systems to meet the demands of the knowledge economy and prepare their students to be adequately skilled for a more diversified economy in the Arabian Gulf, bold and…

Abstract

For education systems to meet the demands of the knowledge economy and prepare their students to be adequately skilled for a more diversified economy in the Arabian Gulf, bold and innovative initiatives must be taken in order to ensure that these skills contribute towards a sustainable knowledge economy. Gulf states have been preparing for a transition towards, what the World Bank calls ‘a knowledge economy’ (World Bank, 2013) where economies will be run by the skills and knowledge capital of their workforce with technology and its advancement playing a central role. Many governments have identified the education sector as a site in which such ambitions can be met and have therefore introduced models of education where English is the medium of instruction. The rationale behind such a decision is based on multiple reasons, mainly because English is considered by some as the language of science and discovery (see Crystal, 2003).

In all discussions surrounding the overhaul of education systems and the United Nations’ (UN) Sustainable Development Goals (SDGs) namely, goal number four (quality education), the notion of the language through which students learn is a neglected area of inquiry. English is increasingly becoming the language of instruction at the university and progressively at the school level too. This means that young students lose out on adequately learning their mother tongue. The chapter argues that only through forward, bold, and novel decisions to teach students in both Arabic and English can there be a guarantee of a more sustainable knowledge economy across the Gulf.

Details

Transformative Leadership and Sustainable Innovation in Education: Interdisciplinary Perspectives
Type: Book
ISBN: 978-1-83753-536-1

Keywords

Open Access
Article
Publication date: 28 May 2024

Tuvana Rua, Leanna Lawter and Jeanine Andreassi

The purpose of this study is to develop the “ethical student scale” to understand the underlying factors that lead to the decisions of cheating and plagiarism and where business…

Abstract

Purpose

The purpose of this study is to develop the “ethical student scale” to understand the underlying factors that lead to the decisions of cheating and plagiarism and where business students are developmentally from a moral perspective and to help academic institutions assess how best to develop ethical education throughout the curriculum. This three-dimensional nine-item scale based on Kohlberg’s moral development model is proposed to serve as a valuable tool for educators who are struggling with identifying the best approach to help their students make ethical choices both within and outside of the walls of their educational institutions and once they join the workforce.

Design/methodology/approach

Four survey design studies were conducted to determine what factors had previously been identified to both negatively and positively impact the propensity of a university student to engage in cheating and/or plagiarizing (Study 1, N = 179), to preliminarily validate the three dimension nine item scale that emerged from Study 1 (Study 2, N = 87); to test the construct validity of the three-dimensional nine-item scale (Study 3, N = 235); and to test the nine-item scale for convergent, divergent and predictive validity (Study 4, N = 201). The four surveys were administered to undergraduate students at two universities in the Northeast in the USA.

Findings

To shed light on the underlying factors that lead to the decisions of cheating and plagiarism, the authors propose three factors that are engaged when students make these types of ethical decisions: rules and enforcement as an external control, personal morality as an internal control and social influences as a social control (Kohlberg, 1976). Through four studies, this paper presents a three-dimensional nine-item scale based on Kohlberg’s moral development model to determine the factors that influence the propensity of a university student to engage in cheating and/or plagiarizing. The proposed scale showed strong reliability across the three dimensions.

Research limitations/implications

The limitations of the scale are that this research was restricted to an academic setting. The relationship between the academic environment, the resulting behaviors of students and the subsequent behavior of these students as managers also needs investigation to determine if business ethics education does have an impact on increasing ethical decision-making.

Practical implications

The ethical student scale attempts to measure the development stage of students in a university setting and has the potential utility to help higher education institutions better understand the moral development of their students and what drives their decisions to engage in an ethical manner. Being a short yet reliable tool, ethical student scale may help business schools develop programs beyond a single business ethics course to instill ethical decision-making in students.

Social implications

One of the goals as business educators is to produce ethical managers. The ethical student scale can help us develop a more integrated approach to business ethics education. As the students become managers and leaders in organizations, the social implications for more ethical decision-makers and organizations are widespread and vital to the community and the economy.

Originality/value

Ethical student scale is an attempt to quantify what types of controls (external, social, or personal) help develop ethical students and ethical managers. Based on Kohlberg’s moral development model, this three-dimensional nine-item scale which shows strong reliability will serve as a valuable tool for educators who are struggling with identifying the best approach to the issue of unethical decisions and behaviors as they try to create strategies to help their students make ethical choices both within and outside of the walls of their educational institutions and once they join the workforce.

Details

Organization Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2753-8567

Keywords

Article
Publication date: 28 May 2024

Sonal Nakar and Richard G. Bagnall

Vocational education and training (VET) in Australia has for some time been driven by an agenda of “reasonable adjustment”, in which practices are modified to ensure equitable…

Abstract

Purpose

Vocational education and training (VET) in Australia has for some time been driven by an agenda of “reasonable adjustment”, in which practices are modified to ensure equitable access and participation by disadvantaged students. However, the growing marketization of VET has instead encouraged the use of more flexible approaches to attract and retain students from diverse backgrounds. They have thus paralleled and confounded reasonable adjustment practices for inclusive development. This study sought to identify the moral dilemmas experienced by VET teachers arising from implementing reasonable adjustment practices.

Design/methodology/approach

This phenomenological research project used in-depth conversational interviews with 19 experienced VET teachers from a diversity of teaching fields to identify moral dilemmas experienced as arising from changes in their workplace contexts.

Findings

One of the identified dilemmas was responding flexibly to heightened student diversity, to which study participants largely responded by prioritising the economic imperative over social inclusion. Well-intended actions thus led to unintentionally damaging outcomes, raising important ethical questions about the relative value of economic and social development outcomes and the role of reasonable adjustment in their attainment. The study also highlights the lack of appropriate VET teacher training in managing ethical conflicts to minimise risks to themselves and their employing organizations.

Originality/value

As a case study of inclusive development policies in practice, this research may be seen as a cautionary tale for inclusive development policies in other countries with similarly strong VET economic and socially inclusive development policies for sustainability. The paper thus opens a dialogue for critical reflection on the current problems in a reasonable development approach in the field of comparative and international education. Those two parallel agendas have presented VET teachers and trainers with ethically challenging situations in which the economic and social development imperatives are experienced as being conflict with each other.

Details

International Journal of Comparative Education and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2396-7404

Keywords

Article
Publication date: 19 April 2024

Hau Thi Kim Do and Son Thanh Thai

This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they…

Abstract

Purpose

This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they transition into managerial and non-managerial roles.

Design/methodology/approach

A total of 425 business students from four universities participated. To determine statistically significant differences between potential managers and non-managers (M&NM), a paired comparison inferential t-test was employed.

Findings

The study revealed positive E&SR attitudes among business students. However, it differed from existing literature by finding a significant difference in perceived E&SR importance between aspirants in managerial and non-managerial positions. Notably, non-managerial students exhibited significantly stronger support for these principles.

Originality/value

This study, conducted in an emerging economy, offers a unique perspective by analyzing E&SR perceptions across both potential management and non-management employees. Given the direct and indirect influence employee perceptions have on business performance, this research sheds light on the crucial role of E&SR in management practices. The findings are further substantiated by robust data and include implications for human resource management, along with suggestions for future research directions.

Details

Journal of Management Development, vol. 43 no. 3
Type: Research Article
ISSN: 0262-1711

Keywords

Content available
Book part
Publication date: 30 May 2024

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

Book part
Publication date: 30 May 2024

Steven M. Mintz

This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an…

Abstract

This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an organization. Factors to consider include the morality of whistleblowing, confidentiality obligations, the rules of conduct in the American Institute of Certified Public Accountants (AICPA) Code, Sarbanes–Oxley Act (SOX), Dodd–Frank, and the US Supreme Court ruling in Digital Realty, Inc. v. Somers that addresses when to report matters to the Securities and Exchange Commission (SEC). Case questions are designed to promote students’ critical thinking skills, ethical reasoning skills, and decision-making. A flowchart of AICPA ethics rule 2.130.020 (Subordination of Judgment) provides the framework for making decisions when differences exist in financial reporting. The case provides learning objectives, implementation guidance, and teaching notes. The case was used in an accounting ethics course taught at the undergraduate senior level but can also be used in auditing, fraud examination, and advanced financial reporting courses.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

Keywords

Article
Publication date: 5 January 2024

Gertrude Mwalabu, Annie Msosa, Ingrid Tjoflåt, Kristin Hjorthaug Urstad, Bodil Bø, Christina Furskog Risa, Masauko Msiska and Patrick Mapulanga

The purpose of this study was to explore the clinical readiness of simulation-based education (SBE) in preparing nursing and midwifery students for clinical practice in…

Abstract

Purpose

The purpose of this study was to explore the clinical readiness of simulation-based education (SBE) in preparing nursing and midwifery students for clinical practice in sub-Saharan Africa. This study has synthesised the findings from existing research studies and provides an overview of the current state of SBE in nursing and midwifery programs in the region.

Design/methodology/approach

A qualitative meta-synthesis of previous studies was conducted using the following steps: developing a review question, developing and a search strategy, extracting and meta-synthesis of the themes from the literature and meta-synthesis of themes. Five databases were searched for from existing English literature (PubMed, Cumulative Index for Nursing and Allied Health Professional Literature [CINAHL], PsycINFO, EMBASE and ScienceDirect Medline, CINAHL and Science Direct), including grey literature on the subject. Eight qualitative studies conducted in sub-Saharan Africa between 2014 and 2022 were included. Hawker et al.'s framework was used to assess quality.

Findings

The following themes emerged from the literature. Theme 1: Improved skills and competencies through realism and repetition. Theme 2: Improved skills and competencies through realism and repetition. Theme 3: Improved learning through debriefing and reflection. Theme 4: Constraints of simulation as a pedagogical teaching strategy.

Research limitations/implications

The qualitative meta-synthesis intended to cover articles from 2012 to 2022. Between 2012 and 2013, the authors could not identify purely qualitative studies from sub-Saharan Africa. The studies identified were either mixed methods or purely quantitative. This constitutes a study limitation.

Practical implications

Findings emphasise educator training in SBE. Comprehensive multidisciplinary training, complemented by expertise and planned debriefing sessions, serves as a catalyst for fostering reflective learning. Well-equipped simulation infrastructure is essential in preparing students for their professional competencies for optimal patient outcomes. Additional research is imperative to improve the implementation of SBE in sub-Saharan Africa.

Originality/value

The originality and value of SBE in nursing and midwifery programs in sub-Saharan Africa lie in its contextual relevance, adaptation to resource constraints, innovative teaching methodologies, provision of a safe learning environment, promotion of interprofessional collaboration and potential for research and evidence generation. These factors contribute to advancing nursing and midwifery education and improving healthcare outcomes in the region. This study fills this gap in the literature.

Details

Higher Education, Skills and Work-Based Learning, vol. 14 no. 3
Type: Research Article
ISSN: 2042-3896

Keywords

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