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Book part
Publication date: 16 October 2015

Tara J. Shawver, Lynn H. Clements and John T. Sennetti

Moral intensity is the degree of feeling we have about the consequences of moral choices, similar, for example, to those perceived for crimes, from petty larceny to murder. Moral…

Abstract

Moral intensity is the degree of feeling we have about the consequences of moral choices, similar, for example, to those perceived for crimes, from petty larceny to murder. Moral intensity is thought to increase moral sensitivity and judgment. Because the accounting professions require members to respond to accounting fraud with more sensitivity and intensity, we examine this response in 220 professional accountants (mostly Certified Public Accountants) under a controlled experiment using two different cases. We examine the first three parts of the Rest (1986) model including ethical evaluation, judgment, and intention to act. We measure moral intensity in the accountant’s perception of overall harm and societal pressure. As in prior research, we find that the degree of moral intensity may be contextual. We find that the ethical evaluations may become affected by perceived overall harm, and whistleblowing intentions by perceived societal pressure. However, in both cases, the professional’s judgments are most affected by moral intensity. Consistent with prior research, whistleblowing intentions may involve many other mitigating variables, such as audit reporting or non-audit reporting limited by codes of conduct. These findings relate to the increasing attention paid by the SEC to finding accounting fraud.

This manuscript makes three important contributions to the existing literature. First, there are few studies in this area and Jones (1991) identifies that moral intensity is issue contingent; therefore, replication studies using different scenarios are needed. Second, Bailey, Scott, and Thoma (2010) have suggested that accounting ethics research has focused too narrowly on Component II of Rest’s Four-Component Model. None of the previous studies looked at all three steps in Rest’s Model; therefore, our manuscript provides an important contribution over the other previous studies. Third, our sample uses professionals and not students as surrogates for professionals.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-666-9

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Book part
Publication date: 18 February 2004

W.Robert Brazelton

The Department of Economics at the University of Oklahoma (Norman) began its Doctoral program in Economics under the Chairmanship of Jim E. Reese [Brinker, 4]. The Department…

Abstract

The Department of Economics at the University of Oklahoma (Norman) began its Doctoral program in Economics under the Chairmanship of Jim E. Reese [Brinker, 4]. The Department graduated its first Doctoral student in 1951, a student who had received his Masters Degree of Science in Chemical Engineering, 1948. From 1951 to 1995, the Department has granted approximately 101 Doctoral degrees in Economics according to records. Its graduates teach in 62 Universities, foreign and domestic; work for or have worked for the Federal Reserve Bank; The Comptroller of the Treasury of the United States; The Council of Economic Advisors to the President; and The International Monetary Fund. Included are one sitting Congressman and one 1996 Vice Presidential candidate, as well as persons employed in private practice, business, or consulting. There have been 12 women granted the Doctoral Degree which places the Department above the national average.

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Wisconsin "Government and Business" and the History of Heterodox Economic Thought
Type: Book
ISBN: 978-0-76231-090-6

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-869-8

Book part
Publication date: 28 September 2011

Sue Gregory

This chapter explores how Jass Easterman (the author's avatar name) teaches education students concurrently, both pre-service teachers and postgraduate, in Second Life. It…

Abstract

This chapter explores how Jass Easterman (the author's avatar name) teaches education students concurrently, both pre-service teachers and postgraduate, in Second Life. It discusses how a virtual world can be a valuable teaching and learning tool for the whole group even though they have a variety of overall goals and learning outcomes. Jass brings distant university students located around the world studying at the one institution together to liaise with each other in Second Life. She has created an innovative tutorial model where students go on virtual tours, visit other educational institutions, attend guest lectures, undertake role play activities, and go on Web quests and learn basic building and scripting skills, all from their own homes. Adult learning theories and communities of practice, in a virtual world, underpin all activities. Why Second Life was chosen for these students and what the students say about this type of learning are discussed in this chapter. The value of this tutorial model will be explored and reflected upon and conclusions made of its efficacy.

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Transforming Virtual World Learning
Type: Book
ISBN: 978-1-78052-053-7

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Book part
Publication date: 25 July 2019

Vimbi Petrus Mahlangu

Purpose of this chapter is to explore Afrocentric mentoring models of individuals in higher education. In this chapter, leadering will refer to mentoring and the influence upon…

Abstract

Purpose of this chapter is to explore Afrocentric mentoring models of individuals in higher education. In this chapter, leadering will refer to mentoring and the influence upon followers and why and how activities and objectives are to be achieved. Issues of race, social class, disability, gender, sexual orientation, age, and geographic location play a role in faculty and leader faculty leadering. Literature review was used in investigating the phenomenon of faculty leadering from the perspectives of cross-cultural faculty leadering relationships within the field of education and Afrocentric faculty leadering models. Afrocentric philosophy, Indigenous wisdoms, and also the cultural traditions and perspectives of peoples of African heritage are assumed to offer a helpful foundation toward a nuanced explanation of culturally relevant faculty leadering within the faculties of education. A faculty leader to demonstrate professional behaviors and actions that will assists staff in professional socialization in higher education. Racism and other forms of oppression experienced by Black and other marginalized youth in societies cause many to develop fatalistic attitudes about themselves, their education, and their future. African-centered faculty leadering models should be rooted within philosophies, cultures, and principles that apply theories to praxis, unique locally and globally.

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Strategies for Facilitating Inclusive Campuses in Higher Education: International Perspectives on Equity and Inclusion
Type: Book
ISBN: 978-1-78756-065-9

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-393-8

Book part
Publication date: 17 May 2021

Deepanjana Varshney

External examining imparts one of the pivotal means for ensuring the monitoring of the guidelines and standards within private autonomous universities and institutes. External…

Abstract

External examining imparts one of the pivotal means for ensuring the monitoring of the guidelines and standards within private autonomous universities and institutes. External examiners are considered independent individuals who can provide unbiased, objective evaluation, and informed comment on the student’s quality of the project as compared to the standards. Hence, the role of the external examiner is vital and has a strong influence on institutional quality assurance. The qualitative research has primarily aimed to study the external examining practices involving a private university in India. Interviews were conducted mainly with the external appointed examiners; however, the internal faculty guides or supervisors were also made to participate in separate interviews. The results were coded following the content analysis framework. The research unraveled Pandora’s box of the system bottlenecks and challenges concerning the expected and actual practices. Limitations, recommendations, and future research implications were discussed.

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The Role of External Examining in Higher Education: Challenges and Best Practices
Type: Book
ISBN: 978-1-83982-174-5

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Book part
Publication date: 15 November 2018

Bev Orton

Glass House is a play about the relationship between two young women Phumla and Linda. According to Dike the play was specifically written to show the clashing of two cultures and…

Abstract

Glass House is a play about the relationship between two young women Phumla and Linda. According to Dike the play was specifically written to show the clashing of two cultures and how white people could not understand the pain of black people. Glass House provides testimony as to how women suffered physical and mental violence whilst in detention, and this play clearly highlights how, for women, becoming part of the struggle meant surviving the acts of aggression and detention by the security forces. In Glass House Dike exposes the agony and survival techniques of women who have had to endure periods in detention desperately struggling to cope in adverse conditions and, on their release from detention, having to contend with the suspicions of their community thinking that they were informers spying for the government.

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Women, Activism and Apartheid South Africa: Using Play Texts to Document the Herstory of South Africa
Type: Book
ISBN: 978-1-78754-526-7

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Book part
Publication date: 8 July 2022

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Attaining the 2030 Sustainable Development Goal of Quality Education
Type: Book
ISBN: 978-1-80382-475-8

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

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