Search results
21 – 30 of over 50000Marzlin Marzuki, Nava Subramaniam, Barry J. Cooper and Steven Dellaportas
The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with the…
Abstract
Purpose
The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with the following four factors: accounting academics’ attitudes towards ethics education (ATTDE); head of department support (HODS); peer support (PEERS); and accounting academics’ ethics teaching self-efficacy (ETSE).
Design/methodology/approach
The study utilises data from a questionnaire survey of 117 accounting academics in Malaysia and engages path analysis to test various hypothesised relationships.
Findings
The results indicate that ATTDE, HODS and PEERS have a significant and positive impact on accounting academics’ ETSE. The findings also suggest that ETSE and PEERS have a direct and positive impact on EXTENT. Overall, ETSE is found to be a significant mediating variable in the relationship between ATTDE, HODS, PEERS and EXTENT.
Research limitations/implications
The relatively small sample of 117 Malaysian accounting academics and the limited number of factors studied as drivers of ETSE, which limits generalisability of the results.
Practical implications
This paper is particularly useful for informing heads of departments and the regulatory and professional bodies of resourcing and fostering a work environment that supports peer support and interactions as well as knowledge resources that facilitate individual accounting academics’ to integrate ethics content in their courses or units.
Originality/value
The study is guided by Bandura’s (1977, 1997) self-efficacy theory and adapts Tschannen-Moran and Hoy’s (2001) teacher efficacy construct in understanding how accounting academic’s belief in one’s ability to complete tasks and achieve goals affects the level of integration of ethics in their courses.
Details
Keywords
The boundaries between the for-profit sector and traditional nonprofit library focused information professions are blurring. As these information professions grow, more of their…
Abstract
The boundaries between the for-profit sector and traditional nonprofit library focused information professions are blurring. As these information professions grow, more of their future leaders will be graduates from business management programs as opposed to library and information programs. There is a general perception that for-profit employers demand leaders who are analytical and achievement oriented. As a result, business schools have been criticized for focusing their curricula on transaction-based economics with less focus on preparing leaders to do what is right. So, how do we better prepare business graduates to face ethical dilemmas as they move forward to build and support information organizations of the future? This chapter reports the results of a study which explored the viewpoints of American thought leaders about ethics in the context of business programs. A total of 32 subjects from the corporate and higher education settings were interviewed. Results of the study revealed five major themes related to how educators can better prepare our next generation of leaders. Those themes were: (1) insights related to the student; (2) insights pertaining to the goal of business ethics education and curricula; (3) specific cases and experiences to include in ethics course(s); (4) explicit student learning outcomes; and (5) the specific role, skill, and ability of professors teaching ethics courses. While this chapter deals primarily with the academic scope of ethics, the study also explored personal views about ethics by the interviewees. Understanding how foundational ethical beliefs and awareness develop then informs the broader discussion of ethics.
Details
Keywords
Joseph M. Onumah, Nana Y. Antwi-Gyamfi, Mintaah Djin and Dominic Adomako
Purpose – This chapter examines the extent to which ethical issues are integrated in accounting education at a university in a developing country. It also explores the perception…
Abstract
Purpose – This chapter examines the extent to which ethical issues are integrated in accounting education at a university in a developing country. It also explores the perception of a broad spectrum of stakeholders on the need to integrate ethics into the accounting curriculum.
Methodology/approach – The study adopts multiple data collection tools. Questionnaires were predominantly used to solicit information from students, faculty and alumni of University of Ghana Business School (UGBS) as well as accounting firms. There was a content analysis of the course outlines of the accounting major subjects. In addition, policy makers and a professional accountancy body were interviewed to obtain additional insights.
Findings – The accounting course outlines reveal limited ethical issues; confirmed by majority of respondents that the level of ethics in accounting education is woefully inadequate. With regard to integrating ethics, there was consensus among stakeholders. Accounting firms argue that ethical issues are crucial to the practice of accountancy, thus the need for their integration into the curriculum. Moreover, the dearth of ethics in the curricula of universities in Ghana is attributed to the limited collaboration between academia and professionals.
Research limitations – This study focused on only one university, and some aspects of ethics in accounting education; not examining the quality of ethics, how and at what level it must be taught, and therefore generalising the findings must be done cautiously.
Practical implications – The varying stakeholders’ perceptions offer invaluable suggestions for managers and policy makers in developing the human resource for accountancy in Ghana and possibly, other developing countries. The need to reconsider ethics fully is overwhelming.
Originality/value – This study is first of its kind in a developing country.
Details
Keywords
Qiong Liu, Zhongming Cheng and Min Chen
This study aims to propose the corresponding ways and methods to strengthen the environmental moral education based on scientific research methods, rigorous scientific theory and…
Abstract
Purpose
This study aims to propose the corresponding ways and methods to strengthen the environmental moral education based on scientific research methods, rigorous scientific theory and the specific content of environmental moral education.
Design/methodology/approach
In this study, taking 360 volunteers of Yangtze University, Hubei, as the research samples, the 32-week (3 h per week) experimental research was preceded in this study. Among the 360 distributed copies of questionnaires, 289 copies are valid, with the retrieval rate 80 per cent.
Findings
The research results show significant correlations between environmental education and environmental ethics; environmental ethics and environmental literacy; and environmental education and environmental literacy.
Research limitations/implications
The research on the environmental moral education in China was still in the primary stage, and there were few results that can be used for reference. As a result, there was a lack of empirical research in this paper, which needed to be further expanded and improved.
Practical implications
This study put forward a series of new judgments and new views to solve the problems, which provided a good theoretical basis for the current education and teaching work of the majority of educators and valuable reference for future research on related topics. This study was helpful to further enhance the environmental moral awareness and environmental moral level. Aiming at the problems existing in environmental moral education, this study proposed a series of solutions to make the whole society, schools and families work together for the improvement and development of environmental moral education.
Originality/value
This study was helpful to promote environmental moral quality and level, promote the harmony between man and nature and form a good habit of environmental protection in the whole society.
Details
Keywords
The purpose of this paper is to introduce, illustrate and explore the use of process recording as a pedagogical tool in behavioural ethics education.
Abstract
Purpose
The purpose of this paper is to introduce, illustrate and explore the use of process recording as a pedagogical tool in behavioural ethics education.
Design/methodology/approach
An overview of the nature and components of process recording as a pedagogical tool is provided. Potential challenges and benefits associated with its use are described. The particular relevance of process recording for behavioural ethics education is highlighted. Illustrative examples of ethics-related process records are discussed.
Findings
Process recording shows promise as a pedagogical technique for meeting three goals of behavioural ethics education (i.e. Chugh and Kern, 2016). These include: enhancing literacy with research-supported concepts and principles such that these can be applied in “real-world” settings; increasing student awareness of gaps that might exist between their intended and actual ethical behaviour; and, fostering the sense that ethical skills are not static, but rather, open to development.
Research limitations/implications
This paper introduces, illustrates and explores the use of process recording in behavioural ethics education. Additional, more systematic study of process recording in ethics education would be useful.
Practical implications
Process recording shows promise as a tool for supporting learning about behavioural ethics. Practical information on its use and concrete examples are provided.
Originality/value
Despite the need for pedagogical tools in behavioural ethics education, as well as the previously identified relevance of process recording as a potential tool in ethics education, there has been no prior exploration or illustration of process recording within this realm.
Details
Keywords
Natalia Ermasova, Stephen Wagner and Lam Dang Nguyen
The purpose of this paper is to investigate how individual differences predict personal business ethics of business students with a particular focus on how these factors moderate…
Abstract
Purpose
The purpose of this paper is to investigate how individual differences predict personal business ethics of business students with a particular focus on how these factors moderate the relationship between ethical organizational interventions and personal business ethics perception.
Design/methodology/approach
Totally, 488 participants completed Clark’s Personal Business Ethics Scores (PBES) survey. ANOVA analyses were then performed.
Findings
Significant correlations were observed between personal business ethics and diversity professional development, age, and education. The authors found significant difference on ethical behavior and diversity professional development. Professional development focusing on diversity was positively related to reports of ethical behavior for women but no significant relationship was observed for men. Furthermore, professional development focusing on ethics was positively related to reports of ethical behavior for younger employees but no significant relationship was observed for older employees.
Research limitations/implications
Researchers and scholars in cross-cultural management and business ethics fields can benefit from this study as it provides more empirical results in understanding the impact of demographic, educational, and cultural factors on the ethical maturity of business students in different countries.
Practical implications
Leaders, managers and practitioners, can benefit from this study as it provides managerial implications in managing this workforce in the most effective and efficient manner. The results from this research suggest that ethics education and diversity training play the critical role in creating an ethical climate on workplace.
Originality/value
This study fills the gap within the literature and offers a unique analysis of the personal business ethics of Russian business students. Determining the types of business ethics education and training that are the most effective in Russia would be beneficial to researchers and practitioners.
Details
Keywords
Anthony L. Fulmore, Julia A. Fulmore and Enoch K. Asare
The theory of planned behavior was used as a guiding framework to explore how undergraduate business students, employed full-time, perceived the influence of their first class in…
Abstract
Purpose
The theory of planned behavior was used as a guiding framework to explore how undergraduate business students, employed full-time, perceived the influence of their first class in business ethics on ethical awareness and ethical behavior in the workplace.
Design/methodology/approach
In this qualitative study, the perceived influence of ethics education on ethical awareness and ethical behavior in the workplace was explored. The sample consisted of eight concurrently employed undergraduate business students at a university in the Southwestern US.
Findings
Inductive analysis of primary data collected in the study suggests that ethics education increased ethical awareness. The increased desire to correct unethical behavior is another step toward ethical behavior. However, the participants in the current study did not report an increase in actual ethical behavior despite their increased ethical awareness and intent. Ethical awareness is only one component in the multidimensional process of ethical decision-making, and the increase in ethical awareness alone may not increase ethical behavior. Instead, attitude toward ethical behavior and perceived behavioral control needs to be considered as well.
Originality/value
The literature indicates that ethics education increases awareness of ethical norms and cognitive moral development. However, the question remains about how ethics education transfers to ethical behavior at the workplace. This study sought to investigate this question.
Details
Keywords
Considers past research undertaken in the area of adult moral andethics education, in order to establish whether moral judgement andethical behaviour can be learnt by adults…
Abstract
Considers past research undertaken in the area of adult moral and ethics education, in order to establish whether moral judgement and ethical behaviour can be learnt by adults through an education experience. Also seeks to identify those education media which best facilitate learning of good moral behaviour and ethical judgement. Concludes that research to date has not adequately proved the widely assumed link between teaching and learning of moral judgement and ethical behaviour. This link is important, particularly when education is perceived by many to be the best means of developing good moral judgement and ethical behaviour in the modern business environment. Raises a number of additional issues related to the topic and suggests several areas of future research opportunity.
Details
Keywords
This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their…
Abstract
This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their schools of affiliation, and their research topics were analyzed to determine the extent of and trends in accounting ethics research. The research rankings of the contributing authors were examined in business ethics journals, top-40 accounting journals, and accounting education journals. Institutional rankings identify supportive places to do accounting ethics research. The impact of significant accounting scandals such as Enron and Madoff was examined and a financial scandal “bump” in paper presentations was found. Authors affiliated with Texas schools had papers following the state requirement of an ethics accounting course. A large amount of ethics education-related research was also presented at the Ethics Symposia. Overall the study results indicate that the Symposium with its AAA affiliation is a high-quality venue for paper presentation.
Details