The Impact of Accounting Education and Moral Reasoning on Professional Judgement: the Case of Charity Disclosures

2012 ◽  
Author(s):  
Samuel T. Tan
Keyword(s):  
Moral Reasoning ◽  
Accounting Education ◽  
The Impact ◽  
Professional Judgement

Moral Reasoning in Behaviorally Disordered Adolescents from Alternative and Traditional High Schools

1991 ◽  
Vol 17 (1) ◽  
pp. 23-35 ◽  
Author(s):  
Kimberly A. Schonert ◽  
Gordon N. Cantor
Keyword(s):  
High School ◽  
High School Students ◽  
Alternative Education ◽  
Moral Reasoning ◽  
School Setting ◽  
School Students ◽  
Behaviorally Disordered ◽  
Traditional School ◽  
Alternative Setting ◽  
The Impact

Very few studies have examined moral reasoning in students identified as having behavioral disorders and enrolled in a special education setting. Furthermore, little attention has been paid to the impact of alternative education programs designed for behaviorally disordered youth on moral reasoning development. This research examined the moral reasoning of behaviorally disordered adolescents enrolled in alternative and traditional high school settings. The results indicate that behaviorally disordered high school students enrolled in either an alternative or traditional school setting are significantly lower in moral reasoning compared to their non-behaviorally disordered peers. The moral reasoning of the behaviorally disordered students enrolled in an alternative setting is similar to that of like students enrolled in a traditional school setting. The correlation between time (months) spent in the alternative setting and moral reasoning is positive, but not significant.

The Influence of Challenge Course Participation on Moral and Ethical Reasoning

2002 ◽  
Vol 25 (2) ◽  
pp. 278-280 ◽  
Author(s):  
Carol A. Smith ◽  
Sharon E. Strand ◽  
Camille J. Bunting
Keyword(s):  
College Students ◽  
Problem Solving ◽  
University Students ◽  
Moral Reasoning ◽  
Ethical Reasoning ◽  
Defining Issues Test ◽  
Control Group ◽  
Challenge Course ◽  
Significant Difference ◽  
The Impact

This study investigated the impact of a 15-week outdoor experiential program on the moral reasoning of college students. One hundred and ninety-six university students volunteered to participate in this study, which utilized Rest's (1979) Defining Issues Test (DIT). The DIT investigates how individuals arrive at making decisions, and formulates a “P” (Principled moral reasoning) score for each subject. The groups were found to be homogeneous in moral reasoning at the pretest (outdoor experiential x = 36.07; control x = 33.08; F = 0.05). There was a statistically significant difference on the posttest scores of the outdoor experiential program participants (x = 40.98) in relation to the control group (x = 34.14) (F = 3.84). The results of this study demonstrated that the outdoor experiential program participants were significantly different from the control group at posttest. It is postulated that even though improved moral reasoning was not a stated objective, the outdoor experiential students, through front-loading, reflection, critical thinking, problem solving, and adherence to the full value contract, did enhance their level of moral reasoning. Through the combined modeling of behavior and discussion, changes in behavior can occur. The nature of outdoor experiential programs seems well suited to positively influence moral and ethical reasoning.

scholarly journals Mastering foreign languages as a method to improve the academic performance of accounting students: evidence from university of JIJEL

2021 ◽  
Vol 5 (1) ◽  
pp. 45-59
Author(s):  
Raja DOUIS ◽  
Fateh AHMIA
Keyword(s):  
Academic Performance ◽  
Analytical Methods ◽  
Scientific Production ◽  
Accounting Education ◽  
Foreign Languages ◽  
Accounting Students ◽  
Professional Integration ◽  
Study Results ◽  
The Impact

This study seek to highlight the impact of foreign languages proficiency on academic performance of accounting students, in the context of finding methods that would improve Algeria’s accounting education, to obtain the study results the descriptive, analytical methods have been followed, and survey have been distributed on 30 student male/female from accounting field in Jijel university. We came to that languages proficiency significantly improve scientific production of accounting students while it does not affect their learning and professional integration in Algerian environment.  

Technology-Driven Convergence of Business Processes in the Acquisition Cycle: Implications for Accountants and Educators

2011 ◽  
Vol 8 (1) ◽  
pp. 65-87
Author(s):  
Richard J. Palmer ◽  
Mahendra R. Gupta
Keyword(s):  
Business Processes ◽  
New Technology ◽  
Organizational Structures ◽  
Regulatory Compliance ◽  
Accounting Education ◽  
Student Preparation ◽  
Business Applications ◽  
And Control ◽  
The Impact ◽  
Acquisition Cycle

ABSTRACT Organizations have sought competitive cost advantage in the acquisition cycle through software associated with e-procurement, expense management, payment technology, data mining, ERP “bolt-ons,” and regulatory compliance. The net effect of advancing technology has been a convergence of the different business processes operating within the acquisition cycle such that the potential exists for one basic procurement process and payment tool to support multiple business applications, greatly improving organizational efficiency. Thus, this paper examines (1) processes within the traditional acquisition cycle and the technological and control drivers that sustain them, (2) how emerging technologies (in particular, card-based payment technologies) are disrupting the acquisition cycle, and (3) how new technology represents a paradigm shift for accountants and educators that requires a significant reconsideration of the nature of and balance between key controls, risks, and efficiency. The paper also examines the impact of acquisition cycle change on organizational structures, the role of accountants, accounting education, and student preparation for the competitive market.

scholarly journals The Impact of Partial Sleep Deprivation on Moral Reasoning in Military Officers

SLEEP ◽  
2010 ◽  
Vol 33 (8) ◽  
pp. 1086-1090 ◽  
Author(s):  
Olav Kjellevold Olsen ◽  
Ståle Pallesen ◽  
Eid Jarle
Keyword(s):  
Sleep Deprivation ◽  
Moral Reasoning ◽  
Military Officers ◽  
Partial Sleep Deprivation ◽  
The Impact

scholarly journals Executive functioning as a predictive measure of offending behaviour

2019 ◽  
Vol 9 (1) ◽  
pp. 10-22 ◽  
Author(s):  
Karin A. Spenser ◽  
Ray Bull ◽  
Lucy Betts ◽  
Belinda Winder
Keyword(s):  
Working Memory ◽  
Theory Of Mind ◽  
Executive Functioning ◽  
Moral Reasoning ◽  
Inhibitory Control ◽  
Cognitive Flexibility ◽  
Screening Tests ◽  
Content Type ◽  
Empathic Understanding ◽  
The Impact

PurposeProsociality is considered important in the study of offenders and associated cognitive skills: theory of mind, empathic understanding and moral reasoning, are said to enable self-control and reduce the risk of offending behaviours. Previous research has made associations between these skills and executive functioning; however, research into a link between them, in an offending population, is limited. The paper aims to discuss this issue.Design/methodology/approachTo further understand the practicalities of this, the present study considered the predictive abilities of the constructs believed to underpin executive functioning: working memory, cognitive flexibility and inhibitory control, in relation to theory of mind, empathic understanding and moral reasoning. In total, 200 male and female offenders completed measures in all six constructs.FindingsUsing path analysis working memory was demonstrated to be predictive of theory of mind and empathic understanding, cognitive flexibility was found to be predictive of theory of mind, and inhibitory control was found to be predictive of theory of mind, empathic understanding and moral reasoning.Research limitations/implicationsThe study focussed on offenders serving a custodial sentence of six months or less and did not differentiate between crime categories or take into consideration the socio-environmental backgrounds or ethnicity. Therefore, considering these things could further establish the generalisability of the current findings. It is noted that the more focussed the intervention is to the specific needs of an offender, the greater the impact will be. Therefore, pre-screening tests for the constructs discussed may be able to more accurately assess an offenders’ suitability for a programme, or indeed tailor it to meet the specific needs of that person.Practical implicationsThese findings may enable practitioners to more accurately assess offenders’ suitability for interventions aimed at reducing offending behaviours by improving levels of prosociality and develop more focussed programmes to meet the specific needs of individual offenders to reduce re-offending.Social implicationsAs recommended in the study, a more tailored approach to offender rehabilitation may be a potential aid to reducing levels of recidivism.Originality/valueThe present study adds to the literature as it is the first to consider whether the constructs of executive functioning can predict levels of theory of mind, empathic understanding and moral reasoning and so provide a more accurate method in assessing the cognitive abilities of offenders prior to participation in rehabilitative interventions.

Factors influencing adoption of the international financial reporting standards (IFRS) in accounting education

2016 ◽  
Vol 9 (1) ◽  
pp. 2-16 ◽  
Author(s):  
Abdulaziz Alzeban
Keyword(s):  
Financial Reporting ◽  
Teaching Practice ◽  
Teaching Experience ◽  
Accounting Education ◽  
Reporting Standards ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Departmental Support ◽  
Type Of Institution ◽  
The Impact

Purpose This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor’s attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on teaching IFRS materials in undergraduate accounting programmes. Design/methodology/approach A questionnaire survey was administered to faculty members working in Saudi Arabian universities, and interviews were held with a small number of such individuals in different universities in the Kingdom of Saudi Arabia. Findings The results indicate that the instructor’s attitude and availability of IFRS materials exert the most influence upon the time spent by teachers on the IFRS. They further find that departmental support, familiarity with IFRS, training and teaching experience in IFRS are positively associated with the time spent on teaching the IFRS. Originality/value The important implication is that accounting educators must adapt their teaching practice in light of the increasing adoption of the global financial reporting standards.

The impact of education level and type on moral reasoning

2013 ◽  
Vol 32 (3) ◽  
pp. 377-393 ◽  
Author(s):  
Elaine Doyle ◽  
Joanne O'Flaherty
Keyword(s):  
Moral Reasoning ◽  
Education Level ◽  
The Impact
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