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Open Access
Article
Publication date: 17 May 2023

Jurica Lucyanda and Mahfud Sholihin

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

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Abstract

Purpose

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

Design/methodology/approach

This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.

Findings

The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.

Originality/value

This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

Details

Journal of Economics, Finance and Administrative Science, vol. 28 no. 56
Type: Research Article
ISSN: 2077-1886

Keywords

Open Access
Article
Publication date: 15 April 2024

Mohamed A. Shahat, Sulaiman M. Al-Balushi, Shubair Abdullah and Mohammed Al-Amri

This study investigates a novel educational strategy in science, technology, engineering and mathematics (STEM) teaching that integrates the engineering design process (EDP) as a…

Abstract

Purpose

This study investigates a novel educational strategy in science, technology, engineering and mathematics (STEM) teaching that integrates the engineering design process (EDP) as a framework. The strategy aims to help teachers explain STEM concepts in a simplified way. We employed the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) methodology to enable a systematic review that evaluated the effectiveness of this approach in improving both teaching and learning in STEM subjects.

Design/methodology/approach

In order to fulfill the objectives of the review, key data were extracted from each of the 400 articles that were reviewed from three databases: Scopus, ProQuest Central and EBSCO. Two types of analysis were conducted, namely descriptive analysis and literature classification.

Findings

This systematic review analyzed 44 articles on the EDP, focusing on 18 detailed studies mainly from ProQuest, SCOPUS and EBSCO. It revealed a limited focus on gender’s impact on EDP and a trend toward interdisciplinary use and integrated research approaches. The study underscores the need for further exploration of demographic influences and preparation programs in EDP across various disciplines, aiming to inform future research and educational policies.

Originality/value

The study’s value lies in its comprehensive assessment of engineering design (ED) research over the past decade, serving as a key reference point. It highlights progress in the field, consolidates findings and provides insights into the field’s evolution, guiding future research directions in ED.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

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