It's What's Outside that Counts: Do Extracurricular Experiences Affect the Cognitive Moral Development of Undergraduate Accounting Students?

2011 ◽  
Vol 26 (2) ◽  
pp. 439-454 ◽  
Author(s):  
Helen L Brown-Liburd ◽  
Barbara M Porco
Keyword(s):  
Moral Development ◽  
Extracurricular Activities ◽  
Positive Impact ◽  
The United States ◽  
Cognitive Moral Development ◽  
Accounting Students ◽  
Ethical Development ◽  
Student Government ◽  
Contributing Factors ◽  
Factors Affecting

ABSTRACT This study applies the psychological theories of Kohlberg (1969, 1979) and Rest (1986) and explores existing literature that investigates factors affecting the cognitive moral development of accountants (see Jones et al. [2003] for a review of this literature), while advancing discourse regarding the contributing factors of external classroom activities on the development of accounting students' moral growth. Using a sample of 396 undergraduate accounting students from across the United States, we examine the affect that internship experiences, prosocial behavior exhibited through volunteerism, Beta Alpha Psi Honor Society membership, and student government involvement have on their level of ethical development. Our results indicate that undergraduate accounting students who have interned with a public accounting firm, or participated in extracurricular activities involving volunteerism or membership in Beta Alpha Psi, demonstrate higher levels of cognitive moral development. Results with respect to involvement in student government and cognitive moral development are inconclusive, possibly due to the small number of participants who were involved in student government activities. We provide evidence that extracurricular activities have a positive impact on the ethical development of future accountants in that these activities prepare them to enter the industry with integrity, morals, and a solid grasp of professional ethics.

scholarly journals An examination of the factors affecting the performance of Management Accounting students at the Durban University of Technology

2020 ◽  
Author(s):  
◽  
Stephanie Caroline Singh
Keyword(s):  
South Africa ◽  
Student Performance ◽  
Positive Impact ◽  
Management Accounting ◽  
Cost Accounting ◽  
Accounting Students ◽  
Factors Affecting ◽  
Five Factors ◽  
University Of Technology ◽  
The Impact

The success of a module at a university of technology is measured by student performance. At the Durban University of Technology in the Department of Management Accounting, students in their second year of study struggle with conceptualising content in Cost Accounting two which affects their performance. The purpose of this study was to identify the factors which may impact on the performance of Cost Accounting two students and to determine if these factors have a significant association with a student’s performance in Cost Accounting two. Many studies have identified various factors which may influence students’ academic performance. For the purpose of this study, five factors that may affect student performance were identified and examined. The independent variables or factors identified were attendance, age, gender, grade 12 results and language. The dependent variable for this study was performance (in Cost Accounting two). In order to measure the performance of students included in the study, the percentage achieved in Cost Accounting two for the semester was used. Although studies have been conducted on student performance at universities across South Africa and around the world, limited studies were conducted on the performance of Cost Accounting two students within South Africa. The study aimed to identify the factors that affect the performance of Cost and Management Accounting students at a university of technology and the impact of those factors on performance. The study found that only student attendance has a positive impact on student performance in Cost Accounting two. The findings of this study may be useful to the Department of Management Accounting at the DUT and other universities of technology. It is hoped that the current study will be useful to other teachers of cost and management accounting at universities on which factors influence the academic achievement of students.

The State-Based Factors Affecting Inward FDI Employment in the U.S.

2014 ◽  
pp. 85-103
Author(s):  
Lucyna Kornecki ◽  
E. M. Ekanayake
Keyword(s):  
Direct Investment ◽  
Negative Impact ◽  
Positive Impact ◽  
The United States ◽  
Real Wages ◽  
Financial Flows ◽  
Factors Affecting ◽  
Per Capita ◽  
Major Factors ◽  
The U.S

The descriptive part of this research focuses on the latest trends in U.S. inward Foreign Direct Investment (FDI) and describes the U.S. inward FDI flows and stock as a percentage of Gross Domestic Product (GDP) and includes geographic and sectoral distribution of inward U.S. FDI. The important part of U.S. inward FDI profile relates to inward U.S. FDI employment and inward U.S. FDI financial flows, which include equity, reinvested earnings, and intercompany debt. The corporate players, Mergers and Acquisitions(M&A’s) and green field investment are discussed briefly. The empirical part of this research investigates state-based factors affecting the inward FDI employment among 50 states of the United States and is based on data collected by the Commerce Department’s Bureau of Economic Analysis (BEA). This study identifies several state-specific determinants of FDI employment. The results indicate that the major factors exerting positive impact on inward U.S. FDI employment are: real wages, infrastructure, unionization level, educational attainment, FDI stock, and manufacturing density. In addition, the results show that gross state product growth rate, real per capita taxes has negative impact on FDI employment.

CULTURAL VALUES AND COGNITIVE MORAL DEVELOPMENT OF ACCOUNTING ETHICS: A CROSS-CULTURAL STUDY

2008 ◽  
Vol 36 (7) ◽  
pp. 883-892 ◽  
Author(s):  
Yi-Hui Ho ◽  
Chieh-Yu Lin
Keyword(s):  
Moral Development ◽  
Cultural Values ◽  
Defining Issues Test ◽  
Cross Cultural ◽  
Cognitive Moral Development ◽  
Accounting Students ◽  
Research Subjects ◽  
Cross Cultural Study ◽  
The Us ◽  
The Relationship

Taking accounting students in the US and Taiwan as research subjects, the relationship between cultural values and cognitive moral development was explored. The accountingspecific Defining Issues Test (Thorne, 2000) was used to assess participants' cognitive moral development, and the Values Survey Module (VSM 94; Institute for Research on Intercultural Cooperation) was used to determine participants' cultural values. Research results indicate significant differences in cognitive moral development between the US and Taiwanese accounting students. To some extent, cultural values had a significant influence on students' moral development of ethics within accounting.

scholarly journals An Exploration Of Values And Ethical Choices Of Accounting Students

2011 ◽  
Vol 1 (5) ◽  
Author(s):  
John P. Koeplin
Keyword(s):  
Moral Development ◽  
Decision Processes ◽  
Cognitive Moral Development ◽  
Accounting Students ◽  
Economic Values ◽  
Rokeach Value Survey ◽  
Lower Division ◽  
Ethical Choices ◽  
The Relationship ◽  
Senior Students

An individuals ethical and economic values impact his decision processes when faced with resolving certain dilemmas. The primary issue of this research is to examine the relationship between accounting students ethical and economic values and their responses to business dilemmas. Additionally, this study attempted to see if senior accounting students responded with more ethical responses to the dilemmas than did lower-division accounting students.A measure of ethicality proposed by McCarthy (1997) was compared with subjects ethical responses to the business dilemmas. No correlation between the students measure of ethicality and the number of ethical responses to business dilemmas was found. Results did indicate that senior students exhibited a greater ethicality measure than lower-division accounting students. Additionally, senior-accounting students respond with marginally more ethical responses than lower-division accounting students.These findings indicate that, analogously to cognitive moral development, ethical value development arguably is occurring in accounting students. A contribution of this study is the use of the Rokeach value survey and eight business dilemmas to assess accounting students ethical value development. The Rokeach measures the students relative ranking of eighteen different values, including ethical and economic values. The business dilemmas measure the students ethical and economic responses to situations they could face in their lives. These instruments could shed additional light on accounting students ethical development.

The State-Based Factors Affecting Inward FDI Employment in the US

2014 ◽  
pp. 89-107
Author(s):  
Lucyna Kornecki ◽  
E. M. Ekanayake
Keyword(s):  
Direct Investment ◽  
Negative Impact ◽  
Positive Impact ◽  
The United States ◽  
Real Wages ◽  
Financial Flows ◽  
Factors Affecting ◽  
The Us ◽  
Per Capita ◽  
Major Factors

The descriptive part of this research focuses on the latest trends in US inward Foreign Direct Investment (FDI) and describes the US inward FDI flows and stock as a percentage of Gross Domestic Product (GDP) and includes geographic and sectoral distribution of inward US FDI. The important part of US inward FDI profile relates to inward US FDI employment and inward US FDI financial flows, which include equity, reinvested earnings, and intercompany debt. The corporate players, Mergers and Acquisitions(M&A's) and green field investment are discussed briefly. The empirical part of this research investigates state-based factors affecting the inward FDI employment among 50 states of the United States and is based on data collected by the Commerce Department's Bureau of Economic Analysis (BEA). This study identifies several state-specific determinants of FDI employment. The results indicate that the major factors exerting positive impact on inward US FDI employment are: real wages, infrastructure, unionization level, educational attainment, FDI stock, and manufacturing density. In addition, the results show that gross state product growth rate, real per capita taxes has negative impact on FDI employment.

scholarly journals A Preliminary Exploration of Factors Affecting a University Entrepreneurship Ecosystem

2021 ◽  
Vol 12 ◽  
Author(s):  
Xuyan Wang ◽  
Xiaoyang Sun ◽  
Shuhua Liu ◽  
Chen Mu
Keyword(s):  
Extracurricular Activities ◽  
Positive Impact ◽  
Structured Interviews ◽  
Case Study Methodology ◽  
American University ◽  
Factors Affecting ◽  
University Entrepreneurship ◽  
Leading Role ◽  
Clear Vision ◽  
The University

This study examines the factors that affect the formation and operation of the university entrepreneurship ecosystem (UEE). Employing the case-study methodology, this research attempts to provide an evidence-based analysis of the existing theoretical framework of the UEE and verify the role of elements in it through empirical experience as described in semi-structured interviews with 33 respondents on and off an American university. Findings reveal that extracurricular activities, networks, entrepreneurial culture, and leadership have an important impact on the formation and operation of the UEE. Specifically, compared with formal courses, as important carriers, extracurricular activities have a more positive impact on the entrepreneurship of students. Different levels of networks can promote the circulation and exchange of resources. Culture is an important factor in forming and promoting individual entrepreneurial behavior and their agglomeration in the UEE. Clear vision and long-term commitments to entrepreneurship, namely leadership, play a leading role in the formation and development of a UEE.

scholarly journals Current and Future Contributing Factors and Trends in the Usage of IT Cloud Computing in Manufacturing and Service Sectors

2020 ◽  
Vol 23 ◽  
pp. 1-11
Author(s):  
Vipin K Agrawal ◽  
Vijay K Agrawal ◽  
Ngan N. Chau ◽  
Matthew Miller ◽  
Sherri Harms
Keyword(s):  
United States ◽  
Cloud Computing ◽  
Service Sector ◽  
Extrinsic Motivation ◽  
The United States ◽  
Contributing Factors ◽  
Service Levels ◽  
Factors Affecting ◽  
External Sources ◽  
Service Sectors

Cloud computing provides organisations with the ability to quickly change infrastructure, provider and service levels. The study looks at factors affecting the usage of cloud computing by organisations in the manufacturing and service sectors in the United States. Extrinsic motivation was found to be a significant factor for change in cloud computing budget allocation in manufacturing, whereas intrinsic motivation was a significant factor in the service sector. The study also shows that organisations’ future budgets include internal and external sources to fulfil their IT needs.

scholarly journals State based factors affecting inward FDI employment in the U.S. Economy

2011 ◽  
Vol 1 (1) ◽  
pp. 1-20
Author(s):  
Lucyna Kornecki ◽  
E. M. Ekanayake Ekanayake
Keyword(s):  
Negative Impact ◽  
Positive Impact ◽  
The United States ◽  
Annual Data ◽  
Real Wages ◽  
Factors Affecting ◽  
Gross State Product ◽  
Scientists And Engineers ◽  
Major Factors ◽  
Product Growth Rate

This empirical research investigates state based factors affecting the inward FDI employment among fifty states of the United States, uses annual data for the period of time from 1997 to 2007 and identifies several state-specific determinants of FDI employment. The results indicate that the major factors exerting positive impact on inward US FDI employment are: real wages, infrastructure, unionization level, educational attainment, FDI stock and manufacturing density. In addition, the results show that gross state product growth rate, real per capita taxes and share of scientists and engineers have negative impact on FDI employment. Our findings indicate the importance of selected variables in evaluating the effects of FDI flow

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