Search results

1 – 10 of over 2000
Content available
Book part
Publication date: 6 December 2018

Abstract

Details

Ethics and Integrity in Health and Life Sciences Research
Type: Book
ISBN: 978-1-78743-572-8

Open Access
Article
Publication date: 22 May 2023

Tamara 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…

13338

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.

Open Access
Article
Publication date: 9 September 2022

Paul Negrut and Tiberiu Pop

The purpose of this paper is to offer a Christian perspective on the ethical issues related to natural procreation and artificial reproduction methods.

3984

Abstract

Purpose

The purpose of this paper is to offer a Christian perspective on the ethical issues related to natural procreation and artificial reproduction methods.

Design/methodology/approach

This paper uses descriptive and comparative methodology between the ethical aspects specific to natural procreation and artificial reproduction.

Findings

Religious beliefs play a significant role in shaping the moral perspective when an infertile couple is confronted with the choice between natural procreation and artificial reproduction.

Originality/value

This paper survey a broad bibliography and offers a critical evaluation of the moral aspects specific to different methods of reproductive technologies compared to the natural procreation approach.

Details

Journal of Ethics in Entrepreneurship and Technology, vol. 2 no. 1
Type: Research Article
ISSN: 2633-7436

Keywords

Content available
Book part
Publication date: 10 December 2021

Lyndsay M.C. Hayhurst, Holly Thorpe and Megan Chawansky

Abstract

Details

Sport, Gender and Development
Type: Book
ISBN: 978-1-83867-863-0

Abstract

Details

Journal of Accounting & Organizational Change, vol. 10 no. 2
Type: Research Article
ISSN: 1832-5912

Content available
Article
Publication date: 23 March 2010

470

Abstract

Details

International Journal of Health Care Quality Assurance, vol. 23 no. 3
Type: Research Article
ISSN: 0952-6862

Keywords

Open Access
Article
Publication date: 13 February 2024

Andrew Cram, Stephanie Wilson, Matthew Taylor and Craig Mellare

This paper aims to identify and evaluate resolutions to key learning and teaching challenges in very large courses that involve practical mathematics, such as foundational finance.

Abstract

Purpose

This paper aims to identify and evaluate resolutions to key learning and teaching challenges in very large courses that involve practical mathematics, such as foundational finance.

Design/methodology/approach

A design-based research approach is used across three semesters to iteratively identify practical problems within the course and then develop and evaluate resolutions to these problems. Data are collected from both students and teachers and analysed using a mixed-method approach.

Findings

The results indicate that key learning and teaching challenges in large foundational finance courses can be mitigated through appropriate consistency of learning materials; check-your-understanding interactive online content targeting foundational concepts in the early weeks; connection points between students and the coordinator to increase teacher presence; a sustained focus on supporting student achievement within assessments; and signposting relevance of content for the broader program and professional settings. Multiple design iterations using a co-design approach were beneficial to incrementally improve the course and consider multiple perspectives within the design process.

Practical implications

This paper develops a set of design principles to provide guidance to other practitioners who seek to improve their own courses.

Originality/value

The use of design-based research and mixed-method approaches that consider both student and teacher perspectives to examine the design of very large, foundational finance courses is novel.

Details

Journal of Work-Applied Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2205-2062

Keywords

Content available
Book part
Publication date: 7 August 2023

Tim Jay and Jo Rose

Abstract

Details

Parental Engagement and Out-of-School Mathematics Learning
Type: Book
ISBN: 978-1-78769-705-8

Content available
Book part
Publication date: 30 June 2017

Siddhartha Sankar Saha and Mitrendu Narayan Roy

Abstract

Details

Quality Control Procedure for Statutory Financial Audit
Type: Book
ISBN: 978-1-78714-226-8

Open Access
Article
Publication date: 3 May 2022

Corlia Joynt

This study aims to provide a thick description of a four-day bridging course in introductory accounting presented before the start of a student’s first year. The course aims to…

1900

Abstract

Purpose

This study aims to provide a thick description of a four-day bridging course in introductory accounting presented before the start of a student’s first year. The course aims to address the lack of prior accounting knowledge. The study also evaluates the effectiveness of the course using econometric techniques. Treatment effects are considered when interpreting the results.

Design/methodology/approach

This voluntary intervention used a quasi-experimental research design and quantitative techniques, including the application of propensity score matching (PSM), to isolate the treatment effect on the treated and untreated groups.

Findings

A positive and significant association is reported between attending the bridging course and performance in the first assessment.

Research limitations/implications

A bridging course in accounting offers higher educators an opportunity to ensure that students are academically better prepared when entering university. This course provides adequate prior knowledge from which a student will benefit during the first assessments, which may contribute to increased self-efficacy and retention. This intervention has social implications for students as they can interact, participate and easily transition from school to university. Social implications include learning communities that are formed at the onset of their studies.

Originality/value

Bridging courses have been presented in other disciplines with positive results but not yet in accounting. Bridging courses in accounting are viable interventions to address gaps in prior knowledge and assist with the transition from school to university. This study expands literature by demonstrating the application and interpretation of PSM in quasi-experimental designs.

1 – 10 of over 2000