Developing Ethical Sensitivity in Future Accounting Practitioners: The Case of a Dialogic Learning for Final-Year Undergraduates

Author(s):  
Janie Bérubé ◽  
Yves Gendron
Author(s):  
Eko Arisaputra ◽  
Resti Yulistia Muslim

This study aims to determine the influence of organizational ethical culture, professional commitment, and ethical orientation on ethical sensitivity. The sample in this study is BAWASDA in Padang. The sampling technique with convenience sampling method. The total of questionnaire distributed counted 120 and able to be used  105. The study use Structural Equation Modeling (SEM) with AMOS application version 16.0 to examine the structural relationship among variables that affect officer sensitivity to ethical situation. The results of this study indicated that: (1) the organizational ethical culture have a significant effect on idealism. (2) the organizational ethical culture have a significant effect on relativism. (3) professional commitment doesn’t significant effect on idealism. (4) professional commitment doesn’t significant effect on relativism. (5) idealism significant effect on ethical sensitivity. (6) relativism significant effect on ethical sensitivity. (7) organization ethical culture significant effect on ethical sensitivity and (8) professional commitment doesn’t significant effect on ethical sensitivity.


2017 ◽  
Vol 45 (6) ◽  
pp. 1029-1042 ◽  
Author(s):  
Na Zhang ◽  
Jian Zhang ◽  
Jing Wang

To expand the business ethics research field, and to increase society's understanding of Chinese insurance agents' business ethics, we investigated how gender differences are related to agents' business ethical sensitivity and whether or not these relationships are moderated by empathy. Through a regression analysis of the factors associated with the business ethical sensitivity of 417 Chinese insurance agents, we found that gender played an important role in affecting business ethical sensitivity, and empathy significantly affected business ethical sensitivity. Furthermore, empathy had a moderating effect on the relationship between gender and business ethical sensitivity. Both men and women with strong empathy scored high on business ethical sensitivity; however, men with strong empathy had higher levels of business ethical sensitivity than did women with little empathy. The findings add to the literature by providing insight into the mechanisms responsible for the benefits of empathy in increasing business ethical sensitivity.


Religions ◽  
2021 ◽  
Vol 12 (3) ◽  
pp. 189
Author(s):  
Roger Campdepadrós-Cullell ◽  
Miguel Ángel Pulido-Rodríguez ◽  
Jesús Marauri ◽  
Sandra Racionero-Plaza

Evidence has shown that interreligious dialogue is one of the paths to build bridges among diverse cultural and religious communities that otherwise would be in conflict. Some literature reflects, from a normative standpoint, on how interreligious dialogue should be authentic and meaningful. However, there is scarce literature on what conditions contribute to this dialogue achieving its desirable goals. Thus, our aim was to examine such conditions and provide evidence of how interreligious dialogue enables human agency. By analyzing the activity of interreligious dialogue groups, we document the human agency they generate, and we gather evidence about the features of the conditions. For this purpose, we studied four interreligious dialogue groups, all affiliated with the United Nations Educational, Scientific and Cultural Organization’s (UNESCO) Association for Interreligious Dialogue (AUDIR), employing in-depth interviews and discussion groups. In these groups, which operate in diverse and multicultural neighborhoods, local actors and neighbors hold dialogues about diversity issues. In so doing, social coexistence, friendship ties, and advocacy initiatives arise. After analyzing the collected data, we conclude that for interreligious dialogue to result in positive and promising outputs, it must meet some principles of dialogic learning, namely equality of differences, egalitarian dialogue, cultural intelligence, solidarity, and transformation.


1983 ◽  
Vol 36 ◽  
pp. 1-6
Author(s):  
Douglas Amy

“Throughout most of the 19th century the most important course in the college curriculum was moral philosophy, taught usually by the college president and required of all senior students. The moral philosophy course was regarded as the capstone of the curriculum. It aimed to pull together, to integrate, and to give meaning and purpose to the student's entire college experience and course of study. In so doing it even more importantly sought to equip the graduating seniors with the ethical sensitivity and insight needed in order to put their newly acquired knowledge to use in ways that would benefit not only themselves and their own personal achievement, but the larger society as well.” Douglas Sloan


2014 ◽  
Vol 27 (3) ◽  
pp. 249-265 ◽  
Author(s):  
Theodore T.Y. Chen

Purpose – The purpose of this study is to determine whether Hong Kong is ready for accounting education reform. Design/methodology/approach – The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants and the big four accounting firms, followed by detailed follow-up interviews with each. Findings – There is general agreement among accounting academics and the profession that the Accounting Education Change Commission initiatives should be adopted in Hong Kong. Hong Kong accounting academics in public institutions do not oppose to a balance between teaching and research, but would oppose to an emphasis of teaching over research. This is important as an overemphasis on research could mean less time for teaching and curriculum development. The big four accounting firms are either happy with the way Hong Kong universities have been educating the accounting graduates or have no complaints against them. This is also important as an urge for accounting education reform usually comes from the practitioners as in the USA. Originality/value – The USA was the first country that saw the need for accounting education reform as accounting practitioners felt that curriculum and pedagogical considerations placed heavy emphasis on the technical aspects of accounting at the expense of a general, broad-based education. Similar needs for change were also found in the UK and Australia. As Hong Kong is one of the world’s major financial centres with a large securities exchange, there is a great deal of emphasis on accounting standards, financial reporting, corporate governance, etc., and hence the importance of accounting education. Is Hong Kong ready for the change?


Author(s):  
Bahar CIFTCI ◽  
◽  
Ramazan DENIZ ◽  
Yusuf BUDAK ◽  
Mekin OREK ◽  
...  

2021 ◽  
pp. 1-17
Author(s):  
Rina Ronkainen ◽  
Elina Kuusisto ◽  
Eve Eisenschmidt ◽  
Kirsi Tirri
Keyword(s):  

2021 ◽  
Vol 6 (3) ◽  
pp. 34-44
Author(s):  
Hwansuk Choi ◽  
Byeongchan Kim ◽  
Sunggu Jo

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