scholarly journals Dilema Etika pada Akuntan – Sebuah Studi Persepsi Mahasiswa Akuntansi

2017 ◽  
Vol 4 (2) ◽  
pp. 159-172
Author(s):  
Dwi Marlina Wijayanti ◽  
Frisky Jeremi Kasingku ◽  
Risa Rukmana
Keyword(s):  
Decision Making ◽  
Moral Development ◽  
Undergraduate Students ◽  
Ethics Education ◽  
Ethical Dilemmas ◽  
Moral Dilemmas ◽  
Chi Square ◽  
Internal Factors ◽  
Postgraduate Students ◽  
Level Of Education

Internal factors play an important role in decision making, especially under conditions of a dilemma. Therefore, we examined the internal factors of individuals consisting of gender, age, and level of education in the deliberations and decision-making when faced with ethical dilemmas. This study used a survey by Aluchna & Mikolajczyk (2013) and Eweje & Brunon (2010) to collect data. 106 students who were respondents in this study were divided into 87 undergraduate students and 19 postgraduate students. Hypothesis testing used was nonparametric chi-square test to see the differences in the perception of respondents. As a result, women were more often indicate or face the ethical dilemma rather than in men. Age did not affect the attitude when it was faced with moral dilemmas for the development of the higher age of respondents, where it is not necessarily better than the moral development of the respondents with a younger age. There was no different in perception between age and level of education to ethical dilemmas. Practical contribution of this research was taken into consideration by the personnel manager when recruiting human resources and become knowledgeable in instilling ethics education from an early age, so that the moral development of the individual can arrive at the highest stage.

scholarly journals Ethical Dilemmas on Accountants

2019 ◽  
Vol 5 (1) ◽  
pp. 177
Author(s):  
Dwi Marlina Wijayanti ◽  
Frisky Jeremy Kasingku ◽  
Risa Rukmana
Keyword(s):  
Decision Making ◽  
Ethical Dilemma ◽  
Ethical Dilemmas ◽  
Chi Square ◽  
Internal Factors ◽  
Postgraduate Students ◽  
Level Of Education ◽  
Ethical Education ◽  
The Individual ◽  
Practical Field

Abstract: Internal factors play an important role in decision making, especially under ethical dilemma conditions. Therefore, we examine the internal factors of individuals such as gender, age, and level of education in making decisions under ethical dilemma circumstances. This study uses a survey by Aluchna and Mikolajczyk and Eweje and Brunon to collect data. 86 undergraduate and 19 postgraduate students are the respondents for this study. Nonparametric chi-square tests are conducted to test the hypotheses. As a result, women are more ethical than men. Age does not affect the attitude when faced with ethical dilemmas. Moreover, there is no difference in perception between age and level of education toward ethical dilemmas. This study contributes for practical field. Human resource can consider which person to recruit to fit a job, and early ethical education should be done in order for the individual to reach the highest ethical stage.

scholarly journals Paediatric Residents and Fellows Ethics (PERFEct) survey: perceptions of European trainees regarding ethical dilemmas

2021 ◽  
Author(s):  
M. C. den Boer ◽  
A. Zanin ◽  
J. M. Latour ◽  
J. Brierley
Keyword(s):  
Medical Education ◽  
Medical Ethics ◽  
Ethics Education ◽  
Ethical Dilemmas ◽  
Moral Dilemmas ◽  
Ethics Training ◽  
Healthcare Team ◽  
Medical Ethics Education ◽  
European Paediatric ◽  
Future Practice

AbstractWith an increasingly complex healthcare environment, ethics is becoming a more critical part of medical education. We aimed to explore European paediatric trainees’ experiences of facing ethical dilemmas and their medical ethics education whilst assessing their perceptions of ethical dilemmas in current and future practice. The Young Sections of the European Academy of Paediatrics and European Society of Paediatric and Neonatal Intensive Care developed an explorative online survey covering demographics, ethical dilemmas faced and ethics training. The survey was made available in nine languages from November 2019 to January 2020 via newsletters and social media. Participants (n = 253) from 22 countries, predominantly female (82%) and residents (70%), with a median age of 29-years, completed the survey. The majority (58%) faced ethical dilemmas monthly or more frequently. Most ethics training was received by ethics lectures in medical school (81%) and on the job (60%). A disagreement between the healthcare team and patient/family was the most frequently faced moral dilemma (45%); the second was withholding/withdrawing life-prolonging measures (33%). The latter was considered the most challenging dilemma to resolve (50%). Respondents reported that ethical issues are not sufficiently addressed during their training and wished for more case-based teaching. Many have been personally affected by moral dilemmas, especially regarding withholding/withdrawing life-prolonging measures, and often felt inadequately supported.Conclusion: Paediatric trainees face many moral issues in daily practice and consider that training about managing current and future ethical dilemmas should be improved, such as by the provision of a core European paediatric ethics curriculum. What is Known:• Paediatric services are becoming more complex with an increase in ethical dilemmas asking for rigorous training in ethics.• Ethics training is often lacking or covered poorly in both pre- and postgraduate medical education curricula.• Existing ethics training for European paediatric trainees is haphazard and lacks standardisation. What is New:• The PaEdiatric Residents and Fellows Ethics (PERFEct) survey provides insight into the European paediatric trainees’ views regarding ethical dilemmas in their current and future practice.• European paediatric trainees report a lack of ethics training during paediatric residency and fellowship.• This study provides content suggestions for standardised medical ethics training for paediatric trainees in Europe.

Lecture-based versus problem-based learning in ethics education among nursing students

2018 ◽  
Vol 26 (6) ◽  
pp. 1753-1764 ◽  
Author(s):  
Mahnaz Khatiban ◽  
Seyede Nayereh Falahan ◽  
Roya Amini ◽  
Afshin Farahanchi ◽  
Alireza Soltanian
Keyword(s):  
Decision Making ◽  
Nursing Students ◽  
Moral Development ◽  
Moral Reasoning ◽  
Ethics Education ◽  
Problem Based Learning ◽  
Nursing Ethics ◽  
Moral Decision ◽  
Moral Decision Making ◽  
The Mean

Background: Moral reasoning is a vital skill in the nursing profession. Teaching moral reasoning to students is necessary toward promoting nursing ethics. Objectives: The aim of this study was to compare the effectiveness of problem-based learning and lecture-based methods in ethics education in improving (1) moral decision-making, (2) moral reasoning, (3) moral development, and (4) practical reasoning among nursing students. Research design: This is a repeated measurement quasi-experimental study. Participants and research context: The participants were nursing students in a University of Medical Sciences in west of Iran who were randomly assigned to the lecture-based (n = 33) or the problem-based learning (n = 33) groups. The subjects were provided nursing ethics education in four 2-h sessions. The educational content was similar, but the training methods were different. The subjects completed the Nursing Dilemma Test before, immediately after, and 1 month after the training. The data were analyzed and compared using the SPSS-16 software. Ethical considerations: The program was explained to the students, all of whom signed an informed consent form at the baseline. Findings: The two groups were similar in personal characteristics (p > 0.05). A significant improvement was observed in the mean scores on moral development in the problem-based learning compared with the lecture-based group (p < 0.05). Although the mean scores on moral reasoning improved in both the problem-based learning and the lecture-based groups immediately after the training and 1 month later, the change was significant only in the problem-based learning group (p < 0.05). The mean scores on moral decision-making, practical considerations, and familiarity with dilemmas were relatively similar for the two groups. Conclusion: The use of the problem-based learning method in ethics education enhances moral development among nursing students. However, further studies are needed to determine whether such method improves moral decision-making, moral reasoning, practical considerations, and familiarity with the ethical issues among nursing students.

Midwifery students’ reactions to ethical dilemmas encountered in outpatient clinics

2020 ◽  
Vol 27 (7) ◽  
pp. 1542-1555
Author(s):  
Serap Ejder Apay ◽  
Ayşe Gürol ◽  
Elif Yağmur Gür ◽  
Sarah Church
Keyword(s):  
Decision Making ◽  
Focus Groups ◽  
Professional Ethics ◽  
Ethics Education ◽  
Moral Distress ◽  
Ethical Dilemmas ◽  
Empirical Studies ◽  
Intrauterine Device ◽  
Health Science ◽  
Written Information

Background: Midwives are required to make ethical decisions with the support of respective codes of professional ethics which provide a framework for decision making in clinical practice. While each midwife should be ethically aware and sensitive to the ever-changing issues within reproduction, few empirical studies have examined the views of student midwives in relation to reproductive ethical dilemmas. Objective: The aim of this study was to explore midwifery students’ reactions to a number of ethical dilemmas relating to women’s experiences of reproductive decision making. Design: A series of focus groups were conducted with midwifery students who were asked to discuss five culturally significant scenarios including issues of knowledge acquisition regarding methods of family planning, removal or insertion of an intrauterine device, and abortion. Setting: A University in Turkey was the setting for this study. Participants: Purposeful sampling was adopted which resulted in five focus groups with a total of 57 midwifery students. Ethical considerations: The study was reviewed and granted formal ethical approval by an ethical committee at the Faculty of Health Science in Atatürk University. The head of the Faculty of Health Science approved the investigation. The participants received both oral and written information about the study and they gave their consent. Results: Five themes were identified from the analysis of the focus group data related to all five scenarios. These themes were ‘the right to information’, ‘choice and protection’, ‘parental rights and welfare of the women’, ‘make a decision’ and ‘women rights and sexual abuse’. Conclusion: This study has shown that while students respected women’s choice, they also expressed great ambivalence in some situations when personal values conflict with dominant societal beliefs and professional ethics. A focus on ethics education to include human rights is suggested as a means to enable students to explore their own social-value judgements, and as a means to limit the possible development of ethical confusion and moral distress.

scholarly journals Relationship of Some Internal Factors with Open Defecation (OD) Behavior in Dusun Kandangan Tarik District Sidoarjo

2017 ◽  
Vol 6 (2) ◽  
pp. 27
Author(s):  
Gede Bagus Subha Jana Giri ◽  
Marini Ayu Purnama ◽  
I Putu Bhayu Wiratma
Keyword(s):  
Economic Status ◽  
Simple Random Sampling ◽  
Credit System ◽  
Open Defecation ◽  
Chi Square ◽  
Cross Sectional ◽  
Internal Factors ◽  
Level Of Education ◽  
The One ◽  
Relationship Of

OD or open defecation is one of activity that influenced many aspects, it can pollute the source of drinking water, contaminate the crops , and the one  that causes many diseases that are related to GI (Gastrointestinal) tract infectious diseases. Even though in Subdistrict of Tarik many household already had  latrines, but not make the society become open defecation free, as in  Kandangan hamlet  which the percentage of OD is 35% at 2014  . The main purpose of this study is to evidently expose several internal factors that influence OD behavior in Kandangan Hamlet,village of  Banjarwungu, subdistrict of Tarik,Sidoarjo regency. This analytic study used cross sectional approach, with chi square to test the hypothesis. The population consisted of 1003 people that come from Kandangan Hamlet,  ,with  sample size 91 people determined through simple random sampling method, focused between  15-65 years old. Variable of this research consists of age, gender, level of education, and economic status, those variable considered  as the Independent variables and OD behavior as the dependent variable. The result of this study shows that age, level of education, and economic statu respectively  influenced  OD behavior in Kandangan  Hamlet, (p<0,05). While gender and habit were not influence the behavior of OD(p>0,05). Suggestion for this problem can be made through improvingt of promotion program regarding OD issues emphasizing the importance of latrines, recruiting health cadres that can giving understanding about the importance of latriney, helding latrine community gathering and giving credit system for building latrines as hope for improving level of ODF in the society.

scholarly journals Cognitive Moral Development, Organizational Situation and Ethical Decision Making in Business and Accounting

2020 ◽  
Vol 11 (5) ◽  
pp. 93
Author(s):  
Abdul Hamid Habbe ◽  
Andi Kusumawati ◽  
Alimuddin ◽  
Yohanis Rura ◽  
Iskandar Muda
Keyword(s):  
Decision Making ◽  
Moral Development ◽  
Earnings Management ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Cognitive Moral Development ◽  
Postgraduate Students ◽  
Ethical Decisions ◽  
Full Factorial ◽  
The Relationship

This study examines the effect of the interaction between cognitive moral development (pragmatic, accommodating, and autonomous) and an organizational situation (agency and stewardship) in business ethical decision making (earnings management and expropriation). This research employed a laboratory experiment design of full factorial factor 3x2 between-within subjects.There were 97 postgraduate students of Hasanuddin University that acted as participants. Data were analyzed by ANOVA and t-test. The results showed that the level of cognitive moral development is positively related to the degree of ethical decisions in accounting and expropriation. The higher the level of cognitive moral development, the more managers act ethically in decisions relating to accounting and expropriation. Meanwhile, the agency and stewardship situation have no effect on the differences in ethical decision making both in accounting and expropriation. Similarly, the exposure to an organizational situation has no impact on the relationship between levels of cognitive moral development and ethical decision making.The assumption stating that cognitive moral development of each participant has been an anchor and not easily changed to the different or the opposite situations is empirically proven.

Preparing Rehabilitation Counselors to Deal with Ethical Dilemmas

1991 ◽  
Vol 22 (1) ◽  
pp. 30-33 ◽  
Author(s):  
Carolyn A. Wilson ◽  
Stanford E. Rubin ◽  
Richard P. Millard
Keyword(s):  
Decision Making ◽  
Ethics Education ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
Codes Of Ethics ◽  
Rehabilitation Counselors ◽  
Management Decision ◽  
Ethical Conflicts ◽  
Management Decision Making ◽  
Service Training

Teaching rehabilitation counselors a systematic approach for resolving ethical dilemmas is one purpose of ethics education in rehabilitation. The influence of ethical principles on rehabilitation counseling as a profession and upon case management decision making is examined in this article. Codes of ethics are assessed as guides for resolving ethical conflicts. Finally, an in-service training program for teaching critical analytical ethical decision making skills is described.

Fiery phoenix PLC – entrepreneurial survival in Zambia

2020 ◽  
Vol 10 (4) ◽  
pp. 1-17
Author(s):  
Mwila Natasha Katuta
Keyword(s):  
Decision Making ◽  
Learning Outcomes ◽  
Undergraduate Students ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
Study Data ◽  
Content Type ◽  
Academic Level ◽  
Decision Making Models

Learning outcomes The learning outcomes are as follows: students should be able to provide definitions for ethical dilemmas; students should be able to identify ethical dilemmas in a real business context; and students should be able to determine the outcomes of applying given decision-making models to a specific scenario. Case overview/synopsis The aim of this study is to demonstrate the complexity of ethical decision-making in start-up enterprises in emerging markets. The study draws on two well-known decision-making models to illustrate how their application in this context may lead to conflicting outcomes. The study data was collected through reflective entries provided by the business proprietor. These were followed up by three in-depth interviews. The data was supported by analysis of company documents provided by the case. The study demonstrates the crucible moments in entrepreneurial startups that give rise to ethical questions and the need for decision making. It demonstrates the complexity of ethical decision making in emerging contexts. The study business elected to maintain anonymity for commercial protection. This limits the scope of information that may be divulged. The study and the accompanying teaching note provide context for how to apply decision-making frameworks to real business dilemmas. This study contributes to scholarly work on teaching business ethics to undergraduate students. Complexity academic level Final Year Undergraduate. Supplementary materials Teaching Notes are available for educators only. Subject code CSS 3: Entrepreneurship.

scholarly journals Pengaruh Tingkat Pendidikan, Indeks Prestasi Kumulatif, Dan Gender Terhadap Dilema Etika

2020 ◽  
Vol 2 (2) ◽  
pp. 2786-2806
Author(s):  
Abdul Hadi Asri ◽  
Efrizal Syofian ◽  
Vita Fitria Sari
Keyword(s):  
Ethical Dilemma ◽  
Ethical Dilemmas ◽  
Accounting Students ◽  
State University ◽  
Significant Positive Effect ◽  
Chi Square ◽  
Level Of Education ◽  
Analysis Techniques ◽  
Chi Square Test ◽  
Positive Effect

This study aims to examine 1) The effect of education level on ethical dilemmas in accounting students at Padang State University, 2) The effect of cumulative achievement index on ethical dilemmas in accounting students at Padang State University, and 3) The influence of gender on ethical dilemmas in accounting students at Padang State University. This research is a type of causative research. This research uses a research instrument in the form of an ethical dilemma scenario with 213 respondents of accounting students. Data analysis techniques using the chi square test. The results of the study found that 1) The level of education was proven to have a significant positive effect on ethical dilemmas with the sig value of questions 1, questions 2, questions 3, and questions 4 in the ethical dilemma scenario of 0.028; 0.026; 0.003; 0.004 which is smaller than 0.05. 2) The cumulative achievement index is proven to have a significant positive effect on ethical dilemmas with a sig in question 1, question 2, question 3, and question 4 of 0.001; 0,001; 0,000; 0,000 <0.05. 3) Gender was not proven to have a significant positive effect on ethical dilemmas with the value of question 1, question 2, question 3, and question 4 in the ethical dilemma scenario of 0.234; 0.288; 0.510; 0.444> 0.05.  

The Role of Ethical Decision-Making Frameworks in Education and Practice for Professional Accountants

2018 ◽  
Vol 15 ◽  
pp. 99-132
Author(s):  
Lawrence P. Kalbers ◽  
Arthur Gross-Schaefer ◽  
Keyword(s):  
Decision Making ◽  
Ethics Education ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Mission Statement ◽  
Ethical Dilemmas ◽  
The United States ◽  
Professional Standards ◽  
Future Research ◽  
Decision Making Framework

In the aftermath of the accounting scandals of the early 2000s, the accounting profession experienced increased legislation and rules regulating ethical behavior of professional accountants and accounting firms. This paper considers ethics education for professional accountants (particularly Certified Public Accountants (CPAs)) and concludes that there is a need for a broader, principles-based approach to continuing professional ethics (CPE) in the United States. This conclusion is supported by the recent trend toward principles-based global ethics standards and a review of the current professional standards and CPE requirements for ethics education for CPAs. We present tools, such as listing core values, creation of a personal mission statement, and the utilization of a comprehensive ethical decision-making framework, that can be incorporated into ethics CPE courses for CPAs, ethics education in academic programs, and ethical decisions in practice. We also present results from a survey about ethical dilemmas distributed to a sample of CPAs taking CPE ethics courses. Consistent with our expectations, we find that for ethical dilemmas in which professional standards more clearly apply and the facts were less ambiguous, the CPAs in the sample responded with higher average levels of ethicality and more agreement than for ethical dilemmas when professional standards were not as applicable and facts were more ambiguous. Finally, the paper demonstrates how a comprehensive ethical decision-making framework may be applied to ethical dilemmas, particularly those that cannot be satisfactorily resolved using a rulesbased approach and makes recommendations for future research.

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