scholarly journals PENGARUH SKEMA KOMPENSASI, SELF EFFICACY DAN PENALARAN MORAL TERHADAP SLACK BUDGETING

2019 ◽  
Vol 4 (1) ◽  
pp. 77-96
Author(s):  
Nayang Helmayunita ◽  
Ade Elsa Betavia
Keyword(s):  
Moral Reasoning ◽  
Laboratory Experiment ◽  
Self Efficacy ◽  
Accounting Students ◽  
State University ◽  
Compensation Scheme ◽  
Budgetary Slack ◽  
Causal Factors ◽  
Low Levels ◽  
The Individual

This study aims to examine the effect of compensation schemes, self efficacy and moral reasoning on slack budgeting. In this study the hypothesis is proposed that in the slack inducing compensation scheme the slack budgeting will be greater than using the truth inducing compensation scheme, then managers with low self efficacy will do slack budgeting compared to those with high self efficacy. It is also proposed that the individual with low moral reasoning will do slack budgeting rather than the individual with high moral reasoning. The research design in this study was a quasi 2 x 2 laboratory experiment, with Accounting students who had sat in the 5th semester of Padang State University as lower level managers who participated in budgeting. The statistical method used to test the hypothesis is two-way ANOVA. This study provides results that the compensation scheme can affect slack budgeting actions, self efficacy has no effect on slack budgeting actions, and the interaction between slack inducing compensation schemes with low self efficacy has no effect on slack budgeting actions. Moral reasoning affects slack budgeting actions, and at lower level managers who have low levels of moral reasoning and low levels of self efficacy, interactions with slack inducing compensation schemes affect slack budgeting actions. The results of this study can contribute in the management accounting literature related to budgetary slack and its causal factors. Keyword: Slack Budgeting, Compensation Schemes, Self Efficacy, and Moral Reasoning.

scholarly journals Nilai Personal Dan Kesenjangan Anggaran - Sebuah Hubungan Kausalitas

2016 ◽  
Vol 3 (1) ◽  
pp. 46-56
Author(s):  
Lisa Martiah Nila Puspita ◽  
Rifaatul Khoiriyah ◽  
Lukluk Fuada
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Theory Of Planned Behaviour ◽  
Accounting Students ◽  
Future Research ◽  
Specific Task ◽  
Individual Values ◽  
Planned Behaviour ◽  
Budgetary Slack ◽  
The Individual

The study aimed to investigate individual values that involved in planning activities.  This study tested the effect of three type of personal values (achievement, power, and tradition) on budgetary slack. This study used theory of planned behaviour.  To determine the budgetary slack in this survey, 30 accounting students at Bengkulu University as respondents performed the specific task in December 2014. Firstly, they prepared a budget based on the real need, then the slack was created. Data was analysis by using multiple linear regression. The regression results indicated that the value of achievement and power values positively effected on budgetary slack. This meant that the higher the value of a person's achievement and power, the greater budgetary slack occurred. While the value of tradition negatively affected the budgetary slack, which means that the higher the value of tradition in the possession, the smaller the budgetary slack done. The limitation of this study was the measurement of the individual values obtained low result which indicated lack of correlation between the items in questionnaires. Therefore, the suggestion for future research is to improve or review the questionnaires that are used in this study.

scholarly journals Pengaruh Skema Kompensasi Dan Self Efficacy Terhadap Budgetary Slack: Sebuah Studi Eksperimen

2019 ◽  
Vol 1 (3) ◽  
pp. 906-921
Author(s):  
Mesrawati Candra ◽  
Nayang Helmayunita
Keyword(s):  
Data Analysis ◽  
Self Efficacy ◽  
Sampling Technique ◽  
Research Data ◽  
Primary Data ◽  
State University ◽  
Research Subjects ◽  
Budgetary Slack ◽  
Working Paper ◽  
Quasi Experimental

This study aims to prove empirically about: 1) differences in the effect of truth inducing and slack inducing compensation schemes on budgetary slack, 2) differences in the effect of high and low self efficacy on budgetary slack, 3) the effect of interaction compensation schemes and self efficacy on budgetary slack. This study uses a quasi-experimental method with a group of research subjects who are students majoring in Accounting in the 2016 bachelor year of the Faculty of Economics, Padang State University. The sampling technique is total sampling. The population in this study amounted to 107 students. The source of research data is primary data using working paper in the form of coding or translating letters into numbers. Data analysis using two ways ANOVA test. The results of this study concluded that compensation schemes can affect lower-level managers in conducting budgetary slack, self-efficacy affects lower-level managers in conducting budgetary slack, and the influence of interaction compensation and self-efficacy schemes on budgetary slack

scholarly journals KAJIAN EMPIRIS ATAS PERILAKU BELAJAR, KECERDASAN EMOSIONAL, EFIKASI DIRI TERHADAP STRES KULIAH MAHASISWA AKUNTANSI PADA UNIVERSITAS DI DAERAH ISTIMEWA YOGYAKARTA

2018 ◽  
Vol 3 (1) ◽  
pp. 88
Author(s):  
Toni Nur Wijanarko ◽  
Kurniawan Ali Fachrudin
Keyword(s):  
Emotional Intelligence ◽  
Self Efficacy ◽  
Accounting Students ◽  
Learning Behavior ◽  
Behavioral Variables ◽  
Convenience Sampling ◽  
College Stress ◽  
The Individual ◽  
The University ◽  
Special Region

Learning behavior, emotional intelligence and self-efficacy is a trait that is on the individual in achieving success. This research study repair Marita et al (2007), in his research stated behavioral variables affect learning and emotional intelligence to the stress of college. This study adds efficacy variables influencing stress in college. This research was conducted with the aim of analyzing whether there is influence learning behavior, emotional intelligence and self-efficacy accounting students against college stress. This study is a survey research on accounting students in Yogyakarta Special Region. The population in this study were students in accounting at the University of DIY and using convenience sampling sample criteria. In this study, using a sample of 294 students. Analysis of the indigenous is used factor analysis, multiple regression, F-test and t-test. The results showed behavioral variables studied, emotional intelligence and selfefficacy variables affect the college stress.

Effects of Using Mixed Reality With Coaching on the Interprofessional Communication Skills of Speech-Language Pathology Graduate Students

2021 ◽  
pp. 1-21
Author(s):  
Jacqueline A. Towson ◽  
Matthew S. Taylor ◽  
Diana L. Abarca ◽  
Claire Donehower Paul ◽  
Faith Ezekiel-Wilder
Keyword(s):  
Graduate Students ◽  
Self Efficacy ◽  
Mixed Reality ◽  
Role Play ◽  
Speech Language Pathology ◽  
Traditional Role ◽  
Allied Health Professionals ◽  
Interprofessional Communication ◽  
Language Pathology ◽  
The Individual

Purpose Communication between allied health professionals, teachers, and family members is a critical skill when addressing and providing for the individual needs of patients. Graduate students in speech-language pathology programs often have limited opportunities to practice these skills prior to or during externship placements. The purpose of this study was to research a mixed reality simulator as a viable option for speech-language pathology graduate students to practice interprofessional communication (IPC) skills delivering diagnostic information to different stakeholders compared to traditional role-play scenarios. Method Eighty graduate students ( N = 80) completing their third semester in one speech-language pathology program were randomly assigned to one of four conditions: mixed-reality simulation with and without coaching or role play with and without coaching. Data were collected on students' self-efficacy, IPC skills pre- and postintervention, and perceptions of the intervention. Results The students in the two coaching groups scored significantly higher than the students in the noncoaching groups on observed IPC skills. There were no significant differences in students' self-efficacy. Students' responses on social validity measures showed both interventions, including coaching, were acceptable and feasible. Conclusions Findings indicated that coaching paired with either mixed-reality simulation or role play are viable methods to target improvement of IPC skills for graduate students in speech-language pathology. These findings are particularly relevant given the recent approval for students to obtain clinical hours in simulated environments.

Communicating moral reasoning in medicine as an expression of respect for patients and integrity among professionals

2014 ◽  
Vol 10 (2) ◽  
pp. 177-183 ◽  
Author(s):  
Lauris Christopher Kaldjian
Keyword(s):  
Moral Reasoning ◽  
Moral Reasons ◽  
Moral Pluralism ◽  
Moral Integrity ◽  
Moral Beliefs ◽  
Moral Framework ◽  
Beliefs And Values ◽  
Moral Frameworks ◽  
The Individual ◽  
Do So

The communication of moral reasoning in medicine can be understood as a means of showing respect for patients and colleagues through the giving of moral reasons for actions. This communication is especially important when disagreements arise. While moral reasoning should strive for impartiality, it also needs to acknowledge the individual moral beliefs and values that distinguish each person (moral particularity) and give rise to the challenge of contrasting moral frameworks (moral pluralism). Efforts to communicate moral reasoning should move beyond common approaches to principles-based reasoning in medical ethics by addressing the underlying beliefs and values that define our moral frameworks and guide our interpretations and applications of principles. Communicating about underlying beliefs and values requires a willingness to grapple with challenges of accessibility (the degree to which particular beliefs and values are intelligible between persons) and translatability (the degree to which particular beliefs and values can be transposed from one moral framework to another) as words and concepts are used to communicate beliefs and values. Moral dialogues between professionals and patients and among professionals themselves need to be handled carefully, and sometimes these dialogues invite reference to underlying beliefs and values. When professionals choose to articulate such beliefs and values, they can do so as an expression of respectful patient care and collaboration and as a means of promoting their own moral integrity by signalling the need for consistency between their own beliefs, words and actions.

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.

THE MAKING OF A PHYSICIAN

PEDIATRICS ◽  
1996 ◽  
Vol 98 (2) ◽  
pp. 268-268
Author(s):  
C. P. Darby
Keyword(s):  
New York ◽  
South Carolina ◽  
Educational Opportunity ◽  
State University ◽  
University Of South Carolina ◽  
Cultural Aspects ◽  
The Arts ◽  
Optimal Functioning ◽  
The Individual ◽  
Medical University

We must be aware that freedom from organic disease alone can not be our goal. The optimal functioning of the individual must be our aim, and that it occur in an environment conducive to a fuller life. We must be aware that man does not live by bread alone, nor by his antihypertensive pill alone. We must be citizens of the community, helping to make it a better place for the raising of our children, for a fuller educational opportunity, for the development of the arts and other cultural aspects which help raise man above the level of animal life. Thus, the making of a doctor almost begins at his mother's knee. Nurtured further by society and its educational and Cultural institutions, he is finally given a privilege by society, to act in a responsible way in furthering the health, both physical and mental, of those he calls his patients. (Delivered to medical students and faculty, School of Medicine, University of South Dakota, May 1976 by Mitchell I. Rubin, MD, Emeritus Professor of Pediatrics, State University of New York at Buffalo, and Consultant in Pediatrics, Medical University of South Carolina).

scholarly journals Faculty Use of Author Identifiers and Researcher Networking Tools

2017 ◽  
Vol 78 (2) ◽  
Author(s):  
Clara Y. Tran ◽  
Jennifer A. Lyon
Keyword(s):  
Social Media ◽  
Research Impact ◽  
State University ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Social Media Platforms ◽  
Low Levels ◽  
Use Of Social Media ◽  
Research Networking ◽  
Faculty Surveys

This cross-sectional survey focused on faculty use and knowledge of author identifiers and researcher networking systems, and professional use of social media, at a large state university. Results from 296 completed faculty surveys representing all disciplines (9.3% response rate) show low levels of awareness and variable resource preferences. The most utilized author identifier was ORCID while ResearchGate, LinkedIn, and Google Scholar were the top profiling systems. Faculty also reported some professional use of social media platforms. The survey data will be utilized to improve library services and develop intra-institutional collaborations in scholarly communication, research networking, and research impact.

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