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1 – 10 of over 2000Tamara 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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The purpose of this paper is to offer a Christian perspective on the ethical issues related to natural procreation and artificial reproduction methods.
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.
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Lyndsay M.C. Hayhurst, Holly Thorpe and Megan Chawansky
Abstract
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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.
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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…
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.
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