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.

Examining Ethical Decision Making Behavior in E-Learning Systems

2016 ◽  
Vol 4 (2) ◽  
pp. 41-56
Author(s):  
Richelle L. Oakley ◽  
Rahul Singh
Keyword(s):  
Decision Making ◽  
Ethical Behavior ◽  
Unethical Behavior ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Learning Systems ◽  
Situational Factors ◽  
The Social ◽  
E Learning ◽  
Decision Making Behavior

E-Learning has proliferated throughout the education sector in recent years. Unfortunately, an unintended and undesirable aspect of e-Learning is centered on unethical behavior exhibited by students engaged in technology-facilitated cheating. Interestingly, cheating in e-Learning systems occurs in the social context of the class. Using results from a qualitative field study, the authors investigate the socio-technical dimensions of ethical decision-making in e-Learning systems focusing on individual and situational factors. They developed propositions and provide an in-depth discussion of identified factors. Their findings provide the basis for researchers to develop testable propositions for further empirical investigations and provide insight for educators dealing with the unique challenges of the socio-technical dimensions of ethical behavior in e-Learning systems.

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

scholarly journals BIOETIKA DALAM PERSPEKTIF ISLAM SEBAGAI PENGAWAL PERKEMBANGAN BIOLOGI MODERN

2013 ◽  
Author(s):  
Eko Budi Minarno
Keyword(s):  
Decision Making ◽  
Critical Thinking ◽  
Educational Level ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Human Beings ◽  
Ethical Aspects ◽  
Modern Biology ◽  
Islamic Bioethics ◽  
Islamic Perspective

<p>Modern biology has been developing so rapidly that the field can amazingly provides great benefits for human beings’ prosperous life either at present or in the future.  It may, however, influence the ethical aspects negatively due to reductionism. Therefore, bioethics is highly required to control the devastating growth of modern biology and drive it toward persistent commitment upon human benefits (<em>maslahah</em>).</p> <p>This paper suggests that Bioethics–based learning be implemented in any educational level to develop the students’ critical thinking. Such learning might be put into practice by promoting the ethical decision-making method integrated with religious (Islamic) perspective. The integration would result in the students’ considering the six principles of Islamic bioethics in any modern biology studies so that the students can precisely predict the beneficial or dangerous consequences of their scientific activities.</p>

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 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.

scholarly journals An Examination of Factors Associated with Students’ Ethical Decision Making in Post-Secondary Online Learning

10.28945/3081 ◽  
2007 ◽  
Author(s):  
Michelle M. Ramim
Keyword(s):  
Decision Making ◽  
Technology Use ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Code Of Conduct ◽  
Academic Experience ◽  
Unethical Conduct ◽  
Post Secondary ◽  
Use Of Technology ◽  
E Learning

Technological advances and the increasing popularity of the Internet have enabled post-secondary institutions to implement e-learning technologies as a teaching environment. Students’ enrollment in e-learning courses has proliferated over the past decade. However, ethical issues with students’ conduct in e-learning courses have been raised by several scholars and were noted as a major concern. Moreover, scholars argue that students’ unethical conduct has intensified due to technology use. Ethical decision making has been associated with individuals’ conduct. Ethical decision making is grounded upon decision making theory. Various studies have linked numerous factors such as familiarity with the organization’s code of conduct, academic experience, and expertise with the use of technology with ethical decision making. Research indicates that familiarity with the organization’s code of conduct is instrumental in aiding individuals to make ethical decisions. Moreover, research suggests that academic experience and students’ expertise with the use of technology appear to contribute to students’ ethical decision making in post-secondary educational institutions.

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