scholarly journals Narcissism And Accounting Majors

2013 ◽  
Vol 6 (3) ◽  
pp. 375-384 ◽  
Author(s):  
Jill Brown ◽  
Michael D. Akers ◽  
Don E. Giacomino
Keyword(s):  
Leadership Style ◽  
Business Students ◽  
Student Organizations ◽  
Business Leaders ◽  
Accounting Education ◽  
Accounting Students ◽  
Public And Private ◽  
College Age ◽  
The Past ◽  
Personality Research

Narcissism is a personality trait that varies in individuals much like other characteristics. Accordingly, narcissism can positively or negatively impact the leadership style and career of business leaders. While personality research has examined the level of narcissism in college-aged students over the past 30 years, only recently has limited research examined narcissism in business students. Prior research has not examined accounting students. Using the Narcissistic Personality Inventory (NPI), we assess the level of narcissism in accounting students at a public and private institution in the Midwest. Our findings show accounting students have a lower level of narcissism than other business students, both undergraduate and graduate, and the general population of college-age students. We find differences in the level of narcissism by gender and whether the student is a leader, or not, in student organizations. We also discuss implications for accounting education.

Ethics and Accounting Education

2012 ◽  
Vol 27 (2) ◽  
pp. 399-418 ◽  
Author(s):  
Stuart Thomas
Keyword(s):  
Business Students ◽  
Accounting Education ◽  
Accounting Students ◽  
First Year ◽  
Teaching Ethics ◽  
Ethical Decisions ◽  
Frequent Use ◽  
Accounting Courses ◽  
Deliberative Reasoning ◽  
Positive Effect

ABSTRACT The current study investigates how a university accounting education affects the rationales used by accounting and first-year business students in making ethical decisions, the level of deliberative reasoning they employ, and their ethical decisions. Senior accounting students (with approximately four accounting courses to complete) were found to exhibit higher deliberative reasoning, make more frequent use of post-conventional modes of deliberative reasoning, and make more ethical decisions than first-year accounting students. These results suggest that a university accounting education has a positive effect on deliberative reasoning, on the use of post-conventional modes of deliberative reasoning, and on ethical decisions. There was no difference between the level of deliberative reasoning and ethical decisions of first-year accounting and first-year business students, but there were differences in their modes of deliberative reasoning. These results suggest that first-year accounting and first-year business students may make ethical decisions differently, implying the need for a different emphasis when teaching ethics to these two groups of students.

The Socialization of Undergraduate Accounting Students

2000 ◽  
Vol 15 (1) ◽  
pp. 1-17 ◽  
Author(s):  
Paul M. Clikeman ◽  
Steven L. Henning
Keyword(s):  
Earnings Management ◽  
Business Students ◽  
Accounting Education ◽  
Financial Statement ◽  
Accounting Students ◽  
Committee Report ◽  
Senior Year ◽  
Socialization Process ◽  
Corporate Managers ◽  
Senior Students

One purpose of accounting education is to introduce students to the values and ethical standards of the accounting profession (AAA Bedford Committee Report 1986). This study investigates whether undergraduate accounting education is successful at instilling in accounting students a sense of responsibility to financial statement users. In a longitudinal study of accounting and other business students, we find that accounting students oppose earnings management more strongly during their senior year than they did during their sophomore year. We also find that senior accounting students oppose earnings management more strongly than do senior students in other business disciplines. These results are consistent with a socialization process taking place wherein accounting students learn to give priority to financial statement users' needs, while students majoring in other business disciplines come to identify more closely with the goals of corporate managers.

Comparison of Perception of Ethics Among the Accounting Professionals, Accounting Educators and Accounting Students

Think India ◽  
2017 ◽  
Vol 20 (1) ◽  
pp. 29-40
Author(s):  
Amit Pusti
Keyword(s):  
Financial Reporting ◽  
Business Students ◽  
Score Test ◽  
Accounting Education ◽  
Accounting Students ◽  
Hard Copy ◽  
Accounting Ethics ◽  
Ethical Behaviour ◽  
Corporate Scandals ◽  
Accounting Professionals

The concept of ethics in accounting education has gained paramount importance in todays world. The accounting professionals had experienced controversially the deepest crisis regarding their professions with the discovery that accountants had acceded in notable fictitious financial reporting by corporate giants such as Enron, WorldCom, Tyco, Satyam and the like. The accounting profession in India has started focussing more on accounting ethics at undergraduate and postgraduate levels due to various corporate scandals, especially Satyam scam in India and other scams in the world. Through the close survey of various corporate scams, it is apparently clear that business professionals are likely to be involved in the corporate scandals, their ethical behaviour can be used to measure ethical conduct. Commerce or business students are to become future leaders in business field and their behaviour largely affects the performance of businesses as well as the economic development of the society. Because of the scandals, professionals trustworthiness and objectiveness have raised questioned. The various corporate scams have led to increase the demand for accounting ethics within the professionals and students who are in commerce or business education. The purpose of the study is to explore the perception of ethics of accounting students, teachers, and professionals. For the purpose, we sent a questionnaire to accounting professionals, teachers, and students through email and hard copy to collect their views and we have used the z score test to make a comparison of the perceptions of ethics among the accounting groups. The result shows significant differences among accounting students, teachers, and professionals regarding perception of accounting ethics.

The Role of Culture and Accounting Education in Resolving Ethical Business Dilemmas by Chinese and Canadians

2006 ◽  
Vol 6 (1) ◽  
pp. 116-134 ◽  
Author(s):  
Paul Dunn
Keyword(s):  
Ethical Dilemmas ◽  
Business Students ◽  
Cross Cultural ◽  
Accounting Education ◽  
Accounting Students ◽  
Social Desirability Bias ◽  
Ethical Business ◽  
Cultural Phenomenon ◽  
The Social

This paper examines the roles that culture and accounting education play in helping to resolve ethical dilemmas in business. Using a sample of Chinese and Canadian business students, the results show that the Chinese are more willing to sanction a variety of businesses and accounting policy choice decisions that the Canadians consider to be inappropriate and unethical. Furthermore, accounting students are better able to resolve accounting and business dilemmas regardless of their cultural background. Finally, this study finds that the social desirability bias, to present oneself as more ethical than is actually the case, is a cross-cultural phenomenon.

Advocating for Breast Heath Education for College-Age Students

2019 ◽  
Vol 25 (1) ◽  
pp. 38-45 ◽  
Author(s):  
Jenny L. Monn
Keyword(s):  
Breast Cancer ◽  
Cancer Education ◽  
Student Organizations ◽  
Breast Health ◽  
Health Educators ◽  
College Age ◽  
The Past ◽  
Education Community ◽  
Fear And Anxiety ◽  
Heath Education

Awareness of the risk factors associated with breast cancer can alleviate fear and anxiety, and can lead people to pursue prevention. This article describes a university's annual breast health education event focused on breast health awareness and breast cancer education. Community health organizations and student organizations serve as exhibitors and provide students with opportunities to test their knowledge and dispel myths. Over the past 5 years this event has reached more than 2,000 students. Initiatives such as this event provide health educators with an opportunity to reach this highly vulnerable population.

PENGARUH MOTIVASI, KREATIFITAS, DAN MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA PERGURUAN TINGGI SWASTA DI KOTA PADANG

2013 ◽  
Author(s):  
Lisa Fitriani Rahman
Keyword(s):  
Hypothesis Testing ◽  
Private Universities ◽  
Sampling Technique ◽  
Accounting Education ◽  
Accounting Students ◽  
Primary Data ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
Almost All ◽  
The City

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.

USING A WHITE-COLLAR PROFESSION IN ACCOUNTING COURSES: APPROACHES TO ADDRESSING DIVERSITY

2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon
Keyword(s):  
African American ◽  
Role Models ◽  
White Collar ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
History Of ◽  
The Individual

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.

USING HISTORICAL ANNUAL REPORTS IN TEACHING: LETTING THE PAST BENEFIT THE PRESENT

1992 ◽  
Vol 19 (1) ◽  
pp. 29-50 ◽  
Author(s):  
Joel Amernic ◽  
Ramy Elitzur
Keyword(s):  
Environmental Change ◽  
Cash Flow ◽  
Accounting Education ◽  
Annual Reports ◽  
The Past ◽  
Response To Environmental Change

In this article, it is suggested that accounting education may be enhanced by the use of published historical accounting materials, such as annual reports. Comparing such materials with modern reports serves to reinforce the notion that accounting evolves in response to environmental change. Further, requiring students to analytically derive cash flow statements from historical published annual reports provides several direct pedagogical benefits.

scholarly journals Trends and sociodemographic inequalities in the use of caesarean section in Indonesia, 1987-2017

2020 ◽  
Vol 5 (12) ◽  
pp. e003844
Author(s):  
Rana Islamiah Zahroh ◽  
George Disney ◽  
Ana Pilar Betrán ◽  
Meghan A. Bohren
Keyword(s):  
Caesarean Section ◽  
Health Facility ◽  
Rate Ratio ◽  
Maternal Education ◽  
Sociodemographic Characteristics ◽  
Public And Private ◽  
The Past ◽  
Life Saving ◽  
Facility Type ◽  
Increasing Trends

IntroductionCaesarean section (CS) rates are increasing globally. CS can be a live-saving procedure when medically indicated, but it comes with higher risks for women and newborns when done without medical indication. Crucially, inequalities in who receives CS exist, both within and across countries. Understanding factors driving increasing rates and inequalities of CS is imperative to optimise the use of this life-saving intervention. This study aimed to investigate trends of CS use and inequalities across sociodemographic characteristics in Indonesia over a 30-year period.MethodsSeven waves of the Indonesia Demographic and Health Survey were used to estimate trends and inequalities in CS from 1987 to 2017. Relative and absolute inequalities across a range of sociodemographic characteristics were estimated and trends in inequalities were assessed through changes in rate ratio and rate difference.ResultsThe proportion of facility-based births in Indonesia has increased in the past 30 years, coinciding with an increase in CS rate (CSR) (1991 CSR: 1.6% (95% CI 1.3 to 1.9); 2017 CSR: 17.6% (95% CI 16.7 to 18.5)). Higher rates of CS are observed mostly in Western Indonesia, while lower CSRs are observed in Eastern Indonesia. Inequalities of CSRs in Indonesia are observed across type of health facility (public/private), regions, places of residence, wealth quintiles and maternal education, with the highest CSRs in more affluent and educated groups. Widening absolute inequalities of CS are observed across all sociodemographic characteristics, except facility type, where CSR gaps between public and private facilities have closed on both relative and absolute scales.ConclusionThis study provides evidence of increasing trends in CSRs and widening absolute inequalities in CSRs across different sociodemographic groups of women in Indonesia. The context of increasing CSRs across society, however, may have resulted in more stable relative inequalities. Improving understanding of the drivers of these trends in Indonesia and, particularly, of women’s and providers’ perspectives and preferences for childbirth, should be prioritised to optimise the use of CS.

Class Participation in Accounting Courses: Factors That Affect Student Comfort and Learning

2010 ◽  
Vol 25 (4) ◽  
pp. 613-629 ◽  
Author(s):  
Elise J. Dallimore ◽  
Julie H. Hertenstein ◽  
Marjorie B. Platt
Keyword(s):  
Practical Implication ◽  
Business Students ◽  
Accounting Education ◽  
Path Model ◽  
Class Discussion ◽  
Course Content ◽  
Class Participation ◽  
Accounting Courses ◽  
Abstract Class ◽  
The Relationship

ABSTRACT: Class discussion is frequently used in accounting education. Prior research indicates that preparation for and frequency of participation in class discussion is positively related to students’ comfort participating. This study extends this literature by examining the relationship between class participation and learning. In this study, 323 sophomore business students enrolled in accounting courses and completed pre- and post-course surveys concerning their perceptions about class discussion; in addition, instructors provided students’ grades for our use in this study. Path model results indicate that preparation is positively related to frequency of participation, which, in turn, is positively related to students’ comfort participating in class discussion. Furthermore, students’ comfort participating in class discussion is positively related to learning. A practical implication of this finding on the learning-comfort relationship is that instructors’ efforts to foster student comfort with class discussion—especially efforts directed at increasing their preparation and participation frequency—should lead to increased student mastery of course content.

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