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1 – 10 of over 3000Tamara Poje and Maja Zaman Groff
To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of…
Abstract
Purpose
To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of teaching ethics using the ethics education toolkit (EET) developed by the International Accounting Education Standards Board on accounting students’ moral judgment.
Design/methodology/approach
An experimental design was used to determine the effects of teaching ethics using the EET on moral judgment. Data were obtained using the multidimensional ethics scale questionnaire and analysed with multiple linear regression. Factor analysis was performed to obtain the four moral philosophies defined in the literature.
Findings
The results confirm that use of the EET improves the moral judgment of accounting students. The influence of utilitarianism and relativism on moral judgment was reduced, while the students’ ability to recognise violating an unwritten contract as an unethical act was improved. Contrary to expectations, the influence of justice on moral judgment decreased.
Practical implications
The study may benefit academics by showing positive outcomes of EET use. The EET is a well-developed teaching tool, also suitable for educators insufficiently qualified to develop their own ethics courses or facing time constraints.
Originality/value
The EET was developed to support implementation of ethics education in programmes for professional accountants. By investigating the applicability and effects of the tool in higher education, this study aims to develop moral judgment in accounting students before they enter the accounting profession.
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Barbara Fedock, Armando Paladino, Liston Bailey and Belinda Moses
The purpose of this paper is to examine how robotics program developers perceived the role of emulation of human ethics when programming robots for use in educational settings. A…
Abstract
Purpose
The purpose of this paper is to examine how robotics program developers perceived the role of emulation of human ethics when programming robots for use in educational settings. A purposive sampling of online robotics program developer professional sites which focused on the role of emulation of human ethics used when programming robots for use in educational settings was included in the study. Content related to robotics program developers’ perceptions on educational uses of robots and ethics were analyzed.
Design/methodology/approach
The design for this study was a qualitative summative content analysis. The researchers analyzed keywords related to a phenomenon. The phenomenon was the emulation of human ethics programmed in robots. Articles selected to be analyzed in this study were published by robotics program developers who focused on robots and ethics in the education. All articles analyzed in this study were posted online, and the public has complete access to the studies.
Findings
Robotics program developers viewed the importance of situational human ethics interpretations and implementations. To facilitate flexibility, robotics program developers programmed robots to search computer-based ethics related research, frameworks and case studies. Robotics program developers acknowledged the importance of human ethics, but they felt more flexibility was needed in the role of how classroom human ethical models were created, developed and used. Some robotic program developers expressed questions and concerns about the implementations of flexible robot ethical accountability levels and behaviors in the educational setting. Robotics program developers argued that educational robots were not designed or programmed to emulate human ethics.
Research limitations/implications
One limitation of the study was 32 online, public articles written by robotics program designers analyzed through qualitative content analysis to find themes and patterns. In qualitative content analysis studies, findings may not be as generalizable as in quantitative studies. Another limitation was only a limited number of articles written by robotics programs existed which addressed robotics and emulation of human ethics in the educational setting.
Practical implications
The significance of this study is the need for a renewed global initiative in education to promote debates, research and on-going collaboration with scientific leaders on ethics and programming robots. The implication for education leaders is to provide ongoing professional development on the role of ethics in education and to create best practices for using robots in education to promote increased student learning and enhance the teaching process.
Social implications
The implications of this study are global. All cultures will be affected by the robotics’ shift in how students are taught ethical decision making in the educational setting. Robotics program developers will create computational educational moral models which will replace archetypal educational ethics frameworks. Because robotics program developers do not classify robots as human, educators, parents and communities will continue to question the use of robots in educational settings, and they will challenge robotics ethical dilemmas, moral standards and computational findings. The examination of robotics program developers’ perspectives through different lens may help close the gap and establish a new understanding among all stakeholders.
Originality/value
Four university doctoral faculty members conducted this content analysis study. After discussions on robotics and educational ethics, the researchers discovered a gap in the literature on the use of robots in the educational setting and the emulation of human ethics in robots. Therefore, to explore the implications for educators, the researchers formed a group to research the topic to learn more about the topic. No personal gains resulted from the study. All research was original. All cultures will be affected by the robotics’ shift in how students are taught ethical decision making in the educational setting. Robotics program developers will create computational educational moral models which will replace archetypal educational ethics frameworks. Because robotics program developers do not classify robots as human, educators, parents and communities will continue to question the use of robots in educational settings, and they will challenge robotics ethical dilemmas, moral standards, and computational findings. The examination of robotics program developers’ perspectives through different lens may help close the gap and establish a new understanding among all stakeholders.
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Christopher Amoah and Demetri Steyn
Complying with the code of conduct by professionals in the construction industry worldwide has become a significant issue over the years. This has led to projects' failure…
Abstract
Purpose
Complying with the code of conduct by professionals in the construction industry worldwide has become a significant issue over the years. This has led to projects' failure, leading to losses to both the client and contractors. The study's objective is to identify the challenges of construction professionals in complying with their code of conduct and preventing corrupt practices.
Design/methodology/approach
Quantitative approach was used to collect empirical data by sending questionnaires to 56 construction professionals in South Africa. Data gathered were analysed through Excel statistical tool. Mean values were calculated for the quantitative data, whilst thematic content analyses were used to generate frequencies and percentages for qualitative data.
Findings
The findings indicate that construction professionals experience many unethical issues in their work duties such as inflated tender prices, overpricing the rates, tender-based kickbacks, bribes for projects, unethical methods of project execution, use of lower grade materials than specified, discrimination, among others. However, issues such as greediness, acceptance of corruption as usual practice, lack of knowledge about the code of conduct, the only way to get contracts, part of the process, and peer pressure create a challenge in complying with the code of conduct and preventing corrupt practices among construction professionals.
Practical implications
Construction professionals face many unethical and corrupt practices in their project management and execution, which they cannot overcome due to many factors. Therefore, there is the need to sensitise the professionals in the construction industry regarding their code of conduct as well as the danger associated with engaging in corrupt practices in their work and their implication on project performance.
Originality/value
The findings give an insight into the critical factors curtailing the construction professional's ability to comply with their code of conduct and be corrupt-free in their line of duty. Thus, professional associations can use the findings in guiding their members.
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Background: Most children in low-income countries complete their elementary education with low competency in essential reading, writing, and arithmetic skills. Besides, about 250…
Abstract
Background: Most children in low-income countries complete their elementary education with low competency in essential reading, writing, and arithmetic skills. Besides, about 250 million students are not learning the basics, most of whom have spent at least four years in school, and this failure is coined the global learning crisis. This study aimed to examine educational quality management practices perceived by secondary school teachers.
Methods: The study employed a multilevel mixed-method design. Employing a simple random sampling technique, the researcher selected 251 teachers from 10 secondary schools in the research regions. He collected data through a researcher-designed questionnaire, school standards, and student achievement records from November 2018 to March 2019. He analyzed data from a questionnaire using frequency, percentage, mean, Pearson correlation, and exploratory factor analysis. The document review concerning quality management was analyzed using content analysis to triangulate the quantitative findings.
Results: At the school level, the study revealed the impracticality of laboratories. Besides, incompetent and unmotivated teachers and students ran the education business from the input side. At the same level, principals' management practices on staff development and encouraging parents to support their schools were low. The principals' management practices in the teaching-learning process were also undesirable at the classroom level. Overall, the study revealed incredibly insufficient input, process, and output management in the study context.
Conclusion: Hence, the study concluded that it is difficult to achieve the very objectives of producing creative, critical, and problem-solving individuals through this type of educational provision and its management. Due to this, it is not easy to achieve quality education for all goals.
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Nuri Gökhan Torlak, Ahmet Demir and Taylan Budur
This paper aims to investigate the relationships between participative decision-making, ethical leadership and leadership performance, which might make school leaders quit…
Abstract
Purpose
This paper aims to investigate the relationships between participative decision-making, ethical leadership and leadership performance, which might make school leaders quit autocratic behavior and enhance their performance at private K12 schools in Iraq.
Design/methodology/approach
The researchers collected data through a questionnaire using a stratified sampling methodology from 207 educators of 10 institutions. The research methodology included demographic analysis, factor analysis, structural equation modeling and mediation analysis.
Findings
The participative decision-making affected moral, knowledge and attitude that contributed to leadership performance. Besides, the only attitude mediated the relationship between participative decision-making and leadership performance.
Research limitations/implications
The study is limited to private K12 schools in Iraq. Therefore, the findings cannot be generalized. It might guide educational institutes to change their management style.
Originality/value
The study delivers a unique insight into education in Iraq.
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Andrea Celone, Antonello Cammarano, Mauro Caputo and Francesca Michelino
The purpose of this paper is to investigate possible improvements in the pursuit of the sustainable development goals (SDGs) by multinational enterprises (MNEs) through an…
Abstract
Purpose
The purpose of this paper is to investigate possible improvements in the pursuit of the sustainable development goals (SDGs) by multinational enterprises (MNEs) through an analysis of the literature.
Design/methodology/approach
A critical framework based on Gleicher’s formula for change is provided after conducting a systematic literature review.
Findings
The best way to pursue the SDGs is through an integrated approach that recognises the importance of MNEs in terms of possibilities and power of action. Working towards the SDGs appears to be largely limited by three aspects of the problem: its complexity and wickedness, the genuine interest in reaching some SDGs, at the expense of profit and low foresight.
Research limitations/implications
A fundamental limitation of the study concerns, as in most of the literature on the matter, the impossibility of providing an optimal solution to the problem of meeting the SDGs, given their nature. However, formulating the best definition of the problem and its characteristics can contribute to making its management better.
Social implications
This study has social implications due to the extreme importance that many SDGs have with regard to democracy and social equity, beyond their environmental and economic aspects.
Originality/value
The claimed contribution is the value brought by the synthesis of several points of view, through the interdisciplinary analysis of the research question. The novelty consists in organising the literature according to the formula for change.
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Mathilde Vandaele and Sanna Stålhammar
Education in sustainability science is largely ignorant of the implications of the environmental crisis on inner dimensions, including mindsets, beliefs, values and worldviews…
Abstract
Purpose
Education in sustainability science is largely ignorant of the implications of the environmental crisis on inner dimensions, including mindsets, beliefs, values and worldviews. Increased awareness of the acuteness and severity of the environmental and climate crisis has caused a contemporary spread of hopelessness among younger generations. This calls for a better understanding of potential generative forces of hope in the face of climate change. This paper aims to uncover strategies for fostering constructive hope among students.
Design/methodology/approach
This study examines, through qualitative interviews, the characteristics of constructive hope amongst proactive students enrolled in university programs related to global environmental challenges. Constructive hope describes a form of hope leading to sustained emotional stability and proactive engagement through both individual and collective actions.
Findings
The findings are presented according to four characteristics of constructive hope: goal, pathway thinking, agency thinking and emotional reinforcement. This shows how students perceive the importance of: collaboratively constructing and empowering locally grounded objectives; reinforcing trust in the collective potential and external actors; raising students’ perceived self-efficacy through practical applications; teaching different coping strategies related to the emotional consequences of education on students’ well-being.
Originality/value
We outline practical recommendations for educational environments to encourage and develop constructive hope at multiple levels of university education, including structures, programs, courses and among students’ interactions. We call for practitioners to connect theoretical learning and curriculum content with practice, provide space for emotional expressions, release the pressure from climate anxiety, and to foster a stronger sense of community among students.
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Mezirow's theory of transformative learning aims to evoke change on a deeper level of learning. This qualitative study with 38 pre-service teachers enrolled in a Master's degree…
Abstract
Purpose
Mezirow's theory of transformative learning aims to evoke change on a deeper level of learning. This qualitative study with 38 pre-service teachers enrolled in a Master's degree programme for teacher education in Austria used semi-structured interviews to explore how diversity skills can transform after diversity training applying Mezirow's theory of transformative learning. In these trainings, a disorienting dilemma was placed at the centre of the diversity training from which transformative learning took its start.
Design/methodology/approach
In an increasingly diversified school system, diversity skills have become a pedagogical necessity for teachers in their future workplace. However, many teachers state not feeling adequately prepared for diversity within higher education and their attitudes towards diversity oftentimes remain unchanged despite diversity training.
Findings
The findings were deduced from structured content analysis. They show that the diversity trainings led to new cultural frames of reference for the study participants on a cognitive and social level, but to a smaller extent on an emotional level.
Originality/value
The study follows a different approach than “typical” diversity trainings through Mezirow's theory on transformative learning contributing to making a real change to preparing students for their workplaces in diversified Austrian schools.
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Collins Sankay Oboh and Eddy Olajide Omolehinwa
The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.
Abstract
Purpose
The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.
Design/methodology/approach
The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests.
Findings
The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas.
Research limitations/implications
The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion.
Practical implications
The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education.
Social implications
The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education.
Originality/value
The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.
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This paper examines the association between the quality of management schools and sustainability and investigates whether ethical behavior of firms moderates relationship between…
Abstract
Purpose
This paper examines the association between the quality of management schools and sustainability and investigates whether ethical behavior of firms moderates relationship between the quality of management schools and sustainability.
Design/methodology/approach
The sample consists of 500 country-year observations over the period of 2014-2017. Sustainability is collected from the Global Sustainable Competiveness Index reports for 2014, 2015, 2016 and 2017, while the quality of management schools and ethical behavior of firms are collected from the Global Competiveness Report for the same years.
Findings
The findings of this study suggest that the quality of management schools is positively associated with sustainability. When testing for the moderating effect of ethical behavior of firms on the association between quality of management schools and sustainability, results show that the positive association becomes positive and more significant for countries where firms operate with high ethical behaviors, while the association becomes insignificant for settings where firms operate with low ethical behaviors. Findings also show that the quality of management schools and ethical behavior of firms play a complimentary role in improving sustainability.
Social implications
The findings emphasize the role played by business schools and business ethics in improving sustainability. These results may have policy implications for governments aiming to improve sustainability by emphasizing on education for sustainable development in management schools’ 2019 programs enforcing standards dealing with business ethics and controlling firms’ 2019 compliance with them.
Originality/value
The findings of this study highlight the importance of education, as proxied by the quality of management schools, in the development of sustainable societies and economic systems. To the best of the author's knowledge, this is the first study that tries to empirically link business schools programs to sustainability efforts and how business ethics may affect this association.
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