Ethical Decision-Making of Accounting Students

2012 ◽  
Vol 9 ◽  
pp. 51-78 ◽  
Author(s):  
Shireenjit Johl ◽  
Beverley Jackling ◽  
Grace Wong ◽  
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Accounting Students

Exposing Accounting Students to Multiple Factors Affecting Ethical Decision Making

2004 ◽  
Vol 19 (1) ◽  
pp. 73-84 ◽  
Author(s):  
Robin R. Radtke
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Issues ◽  
Accounting Students ◽  
Ethical Orientation ◽  
Lively Discussion ◽  
Factors Affecting ◽  
Ethical Orientations ◽  
Position Questionnaire

This learning exercise describes one possible method to engage students in discussion about ethical issues. It focuses on recognition of ethical issues, professionalism, and individual differences in ethical orientations. The goal of this learning exercise is to stimulate discussion and resolution of ethical dilemmas among groups with heterogeneous ethical orientations. It consists of four sections. First, the Ethics Position Questionnaire is introduced as a means of classifying students based on their ethical orientation. Second, evaluation of what constitutes an ethical dilemma is explained. Third, how the concept of professionalism affects ethical decision making is discussed. Fourth, breaking students into groups with heterogeneous ethical orientations should stimulate lively discussion of ethics vignettes. Completion of this learning exercise should make students aware of several factors that impact ethical decision making and allow them an opportunity to discuss ethical issues with students who have different ethical orientations.

AN EXAMINATION OF CULTURAL DIFFERENCES IN ETHICAL DECISION MAKING USING the MULTIDIMENSIONAL ETHICS SCALE

2008 ◽  
Vol 36 (9) ◽  
pp. 1213-1222 ◽  
Author(s):  
Chieh-Yu Lin ◽  
Yi-Hui Ho
Keyword(s):  
Decision Making ◽  
Cultural Differences ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Accounting Students ◽  
Accounting Ethics ◽  
Research Subjects ◽  
Ethical Decisions ◽  
Multidimensional Ethics Scale ◽  
The Us

The Multidimensional Ethics Scale (Reidenbach & Robin, 1988, 1990) was applied to accounting-specific scenarios to measure students' ethical decision-making attitudes towards accounting ethics. Accounting students in the US and Taiwan were taken as research subjects. A total of 201 US students and 396 Taiwanese students were analyzed. US students made ethical decisions significantly based on justice and egoism dimensions, while Taiwanese students focused on justice and deontology dimensions.

scholarly journals A matter of scale

2021 ◽  
Vol 3 (1) ◽  
pp. 24
Author(s):  
Louise Luff ◽  
Vickel Narayan
Keyword(s):  
Decision Making ◽  
Critical Thinking ◽  
Financial Reporting ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Accounting Students ◽  
Business World ◽  
New Approach ◽  
E Learning ◽  
Approach To Teaching

Teaching students ethical financial accounting practices and decision making can be complicated and challenging at good times. It requires the students to have a deep level understanding of the accounting requirements and professional values to be able to make fair and ethical judgements. However, for students who have no or little work experience making professional judgements without authentic contextual awareness and understanding may hold little significance (Mintz, 2019). Moore (2013) elaborates that for students to develop financial reporting professional judgment proficiency they need to experience practical business world scenarios and learn to question and think as a professional financial accountant. He further argues that is imperative to develop these skills as these are pre-requisites for subsequent units of study and a graduate attribute expected by professional accounting bodies and employers. In this session, we will discuss how we created an authentic and immersive case study for the students in collaboration with a professional accounting firm and other industry experts. We will discuss how authentic learning (Herrington, Reeves & Oliver, 2010) and heutagogic principles (Hase & Kenyon, 2000) were adopted in the design of the learning module to help develop critical thinking skills and understanding of connections within and implications from financial reporting professional judgements. References: Hase, S., & Kenyon, C. (2000). From andragogy to heutagogy. ultiBASE, 5(3).  Retrieved from http://ultibase.rmit.edu.au/Articles/dec00/hase2.htm Herrington, J., Reeves, T. C., & Oliver, R. (2010). A guide to authentic e-learning (connecting with e-learning). New York: Routledge. Mintz, S. (2019). A new approach to teaching ethical decision making to accounting students. The CPA Journal, Online.  Retrieved fromhttps://www.cpajournal.com/2019/10/14/a-new-approach-to-teaching-ethical-decision-making-to-accounting-students/ Moore, T. (2013). Critical thinking: seven definitions in search of a concept. Studies in Higher Education, 2013, Vol. 28, No 4, 506-522.

scholarly journals Pengaruh Narsisme dan Empati dalam Pengambilan Keputusan Etis Pada Mahasiswa Akuntansi

2021 ◽  
Vol 23 (1) ◽  
pp. 150-161
Author(s):  
Riani Sukma Wijaya ◽  
Indrayeni Indrayeni
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
T Test ◽  
Accounting Students ◽  
Work Practices ◽  
Ethical Decisions ◽  
Management Students ◽  
The City ◽  
Very High

The aims of the study is to test empirically the effect of narcissism and empathy in accounting students' ethical decisions. Narcissism is a behavior that shows a very high self-love. Narcissism in this study used The Phares and Erskine Cells Test developed by Phares and Erskine (1984). Empathy is a person's ability to understand the needs of others and society. The study used accounting students in the city of Padang. In determining the effect of narcissism and empathy in decision making, researchers used the case used by Frank (2004). This study uses independent-samples t-test to determine differences in the level of narcissism and empathy in accounting and management students in making ethical decisions. The results showed that there was no difference in the level of narcissism between accounting and management students, but there were differences in the level of empathy between accounting and management students in making ethical decisions. This research is expected to contribute to ethical decision making among accounting students in later work practices.  ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh narsisme dan empati dalam pengambilan keputusan etis mahasiswa akuntansi. Narsisme merupakan perilaku yang menunjukkan adanya kecintaan pada diri sendiri yang sangat tinggi. Narsisme dalam penelitian ini menggunakan The Phares and Erskine Selfism Test yang dikembangkan oleh Phares dan Erskine (1984). Empati merupakan kemampuan seseorang memahami kebutuhan orang lain dan masyarakat. Penelitian menggunakan mahasiswa akuntansi yang ada di kota Padang. Dalam menentukan pengaruh narsisme dan empati dalam pengambilan keputusan, peneliti menggunakan kasus yang digunakan oleh Frank (2004). Penelitian ini menggunakan alat independent-samples t-test untuk mengetahui perbedaan tingkat narsisme dan empatisme mahasiswa akuntansi dan manajemen dalam pengambilan keputusan etis. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan tingkat narsisme diantara mahasiswa akuntansi dan manajemen, namun terdapat perbedaan tingkat empati diantara mahasiswa akuntansi dan manajemen dalam pengambilan keputusan etis. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengambilan keputusan etis diantara mahasiswa akuntansi dalam praktek kerja nantinya.

The role of tolerance of ambiguity on ethical decision-making students

Humanomics ◽  
2016 ◽  
Vol 32 (3) ◽  
pp. 300-327 ◽  
Author(s):  
Mahdi Moardi ◽  
Mahdi Salehi ◽  
Zakiyeh Marandi
Keyword(s):  
Decision Making ◽  
Negative Affect ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Interactive Effect ◽  
Accounting Students ◽  
Content Type ◽  
Tolerance Of Ambiguity ◽  
Management Students

Purpose This paper aims to investigate the role of affect and tolerance of ambiguity on ethical decision-making of management and accounting students. Design/methodology/approach Weisbrod’s (2009) questionnaire on ethical decision-making in individual and organizational situations, McDonald’s (1970)16-factor questionnaire on tolerance of ambiguity and Watson et al.’s (1988) Positive and Negative Affect Schedule were used to study the students’ views toward research hypotheses. The population used in this study includes graduate and PhD students of accounting and management during the academic year 2014-2015. The number of samples is 398 and sample members selected using simple random sampling method. Hypotheses test using structural equation modeling in the AMOS software version 18. Findings Results of hypotheses shows that individual characteristics of positive and negative affect and tolerance of ambiguity have no effect on accounting students’ ethical decision-making, but there is a significant positive relationship between management students’ negative affect and ethical decision-making, and a significant negative relationship between management students’ increased level of tolerance of ambiguity and ethical decision-making. The findings also show that affect (positive and negative) and tolerance of ambiguity have no interactive effect on accounting students’ ethical decision-making, whereas among students of management, there is a significant relationship between interactive effect of negative affect and tolerance of ambiguity on ethical decision-making. The results show that there is a significant difference between students of management and accounting based on negative effects and tolerance of ambiguity on ethical decision-making. Originality/value The current paper is almost the first paper which was conducted in developing countries.

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