scholarly journals Roll the Dice—Let’s See If Differences Really Matter! Accounting Judgments and Sustainable Decisions in the Light of a Gender and Age Analysis

2020 ◽  
Vol 12 (18) ◽  
pp. 7505
Author(s):  
Victoria Bogdan ◽  
Delia Deliu ◽  
Tomina Săveanu ◽  
Olimpia Iuliana Ban ◽  
Dorina Nicoleta Popa
Keyword(s):  
Decision Making ◽  
Personality Traits ◽  
Ethical Behavior ◽  
Gender Diversity ◽  
The Other ◽  
Professional Behavior ◽  
Education Professional ◽  
Gender And Age ◽  
Professional Profile ◽  
Accounting Judgments

This research aims to investigate whether gender and age of Professional Accountants influence their opinion upon accounting judgments and sustainable decision-making. Through a questionnaire, accountants were interrogated about their education, professional profile, age, gender, personality traits, and their perception on accounting judgment and professional behavior. On one hand, results showed that women accountants are more inclined to comply with accounting regulations and more interested in following an ethical behavior. Moreover, women tend to be more interested in fulfilling managers’ expectations and more willing to collaborate. On the other hand, men accountants proved to be more independent in judgments and more skeptical. Furthermore, men have a greater propensity to make accurate, sustainable judgments, considering the evaluation of goodwill as more important than women. However, no correlations were found between age, gender and accountants’ perception on the theoretical framework of professional accounting judgment. As the age of accountants grows, the compliance degree to regulations increases. This study adds value to gender accounting literature by the way it examines accountants’ behavior and perception towards accounting judgments and sustainable decisions in correlation to gender diversity and age.

Personality Traits and Cognitive Biases

2018 ◽  
pp. 133-163
Keyword(s):  
Decision Making ◽  
Personality Traits ◽  
Cognitive Style ◽  
Big Five ◽  
Cognitive Biases ◽  
The Other ◽  
Personality Theory ◽  
Strong Impact ◽  
Other Hand ◽  
The Relationship

Personality plays an important role in determining one's cognitive style, having a strong impact on the decision making of each person. Personality is a set of traits and qualities that form how somebody is, and it distinguishes us from others. At present, the most widely accepted personality theory is the big five factor, where personality is divided into five large traits: openness, conscientiousness, extraversion, agreeableness, and neuroticism. These traits are independent of each other. On the other hand, several personality traits have been more strongly associated with psychopathology. Therefore, personality traits would be related to the production of several cognitive biases in all people because personality influences our own beliefs, and these can guide us to display certain types of biases. This chapter delves into the relationship between personality traits (especially openness, neuroticism, extroversion, and schizotypy) and cognitive biases.

The Dark Tetrad

2015 ◽  
Vol 36 (4) ◽  
pp. 228-236 ◽  
Author(s):  
Janko Međedović ◽  
Boban Petrović
Keyword(s):  
Personality Traits ◽  
Antisocial Behavior ◽  
Second Order ◽  
The Other ◽  
Negative Pole ◽  
Latent Space ◽  
Order Factor

Abstract. Machiavellianism, narcissism, and psychopathy are personality traits understood to be dispositions toward amoral and antisocial behavior. Recent research has suggested that sadism should also be added to this set of traits. In the present study, we tested a hypothesis proposing that these four traits are expressions of one superordinate construct: The Dark Tetrad. Exploration of the latent space of four “dark” traits suggested that the singular second-order factor which represents the Dark Tetrad can be extracted. Analysis has shown that Dark Tetrad traits can be located in the space of basic personality traits, especially on the negative pole of the Honesty-Humility, Agreeableness, Conscientiousness, and Emotionality dimensions. We conclude that sadism behaves in a similar manner as the other dark traits, but it cannot be reduced to them. The results support the concept of “Dark Tetrad.”

A Bird in the Hand Isn’t Good for Long

2018 ◽  
Vol 65 (1) ◽  
pp. 23-31 ◽  
Author(s):  
Stefan Scherbaum ◽  
Simon Frisch ◽  
Maja Dshemuchadse
Keyword(s):  
Decision Making ◽  
Cognitive Control ◽  
The Other ◽  
Decision Task ◽  
Short Term ◽  
Additional Time ◽  
Control Processes ◽  
Folk Wisdom ◽  
Study Participants ◽  
Insight Into

Abstract. Folk wisdom tells us that additional time to make a decision helps us to refrain from the first impulse to take the bird in the hand. However, the question why the time to decide plays an important role is still unanswered. Here we distinguish two explanations, one based on a bias in value accumulation that has to be overcome with time, the other based on cognitive control processes that need time to set in. In an intertemporal decision task, we use mouse tracking to study participants’ responses to options’ values and delays which were presented sequentially. We find that the information about options’ delays does indeed lead to an immediate bias that is controlled afterwards, matching the prediction of control processes needed to counter initial impulses. Hence, by using a dynamic measure, we provide insight into the processes underlying short-term oriented choices in intertemporal decision making.

Mental Contrasting of Future and Reality

2010 ◽  
Vol 9 (3) ◽  
pp. 138-144 ◽  
Author(s):  
Gabriele Oettingen ◽  
Doris Mayer ◽  
Babette Brinkmann
Keyword(s):  
Decision Making ◽  
Everyday Life ◽  
Brief Intervention ◽  
Middle Level ◽  
The Other ◽  
Metacognitive Strategy ◽  
Mental Contrasting ◽  
Low Expectations

Mental contrasting of a desired future with present reality leads to expectancy-dependent goal commitments, whereas focusing on the desired future only makes people commit to goals regardless of their high or low expectations for success. In the present brief intervention we randomly assigned middle-level managers (N = 52) to two conditions. Participants in one condition were taught to use mental contrasting regarding their everyday concerns, while participants in the other condition were taught to indulge. Two weeks later, participants in the mental-contrasting condition reported to have fared better in managing their time and decision making during everyday life than those in the indulging condition. By helping people to set expectancy-dependent goals, teaching the metacognitive strategy of mental contrasting can be a cost- and time-effective tool to help people manage the demands of their everyday life.

Metode Tafsir Muhammad Abduh dan Muhammad Rasyid Ridha dalam Tafsîr Al-Manâr

TAJDID ◽  
2018 ◽  
Vol 25 (2) ◽  
pp. 119
Author(s):  
Ahmad Tholabi Kharlie
Keyword(s):  
Personality Traits ◽  
20Th Century ◽  
The Other ◽  
Early 20Th Century ◽  
Religious Thought ◽  
Islamic World ◽  
Islamic Thought ◽  
Muslim Scholars ◽  
Religious Counseling

Tafsîr al-Manar is one of the most popular exegesis of the Qur`anic studies. Al-Manar magazine, which contains this interpretation periodically, namely in the early 20th century, is widespread throughout the Islamic world and has an important role in enlightening thoughts and religious counseling. The influence of Sheikh Muhammad Abduh, along with his student, Sayyid Muhammad Rasyîd Ridhâ, on the development of religious thought in the Islamic world, thus, cannot be underestimated.This article is a result of a previous study of the Qur’an exegesis method of the two prominent Muslim scholars, Muhammad Abduh and Muhammad Rashid Ridha. The study reveals two main conclusions, they are (1) personally both Muhammad Abduh and Muhammad Rashid Ridha are independent who have extensive, well-known, and versatile insight and knowledge, have personality traits that are steady, honest, brave, passionate, intelligent, determined, and a number of other advantages, like other leading commentator (2) Al-manâr book, with its superiorities, is well recognized as a monumental work that broadly contributes to the development of Islamic thought, particularly in modern exegesis field. In regard to exegesis of Qur’anic legal verses, though it is not a special legal book, Al-manâr is able to explain deeply and comprehensively the Qur’anic legal verses just like the other legal exegesis works.

scholarly journals Baropodometric technology used to analyze types of weight-bearing during hemiparetic upright position

2012 ◽  
Vol 25 (3) ◽  
pp. 583-594 ◽  
Author(s):  
Lidiane Teles de Menezes ◽  
Paulo Henrique Ferreira de Araujo Barbosa ◽  
Abraão Souza Costa ◽  
Anderson Castro Mundim ◽  
Gabrielly Craveiro Ramos ◽  
...  
Keyword(s):  
Healthy Subjects ◽  
Center Of Pressure ◽  
Weight Bearing ◽  
Upright Position ◽  
The Other ◽  
Control Group ◽  
Gender And Age ◽  
Coordination System ◽  
Support Area ◽  
Arch Index

INTRODUCTION: Although baropodometric analysis has been published since the 1990s, only now it is found a considerable number of studies showing different uses in the rehabilitation. OBJECTIVE: To amplify the use of this technology, this research aimed to analyze baropodometric records during upright position of subjects with hemiparesis, describing a way to define weight-bearing profiles in this population. METHOD: 20 healthy subjects were matched by gender and age with 12 subjects with chronic spastic hemiparesis. This control group was formed to establish the limits of symmetry during weight-bearing distribution in the hemiparesis group. Next, hemiparesis group was submitted to procedures to measure baropodometric records used to provide variables related to the weight-bearing distribution, the arch index and the displacements in the center of pressure (CoP). Data were used to compare differences among kinds of weight-bearing distribution (symmetric, asymmetric toward non-paretic or paretic foot) and coordination system for CoP displacements. RESULTS: Hemiparesis group was compounded by eight symmetrics, eight asymmetrics toward non-paretic foot and four asymmetric toward paretic foot. Significant differences in the weight-bearing distributions between non-predominantly and predominantly used foot did not promote differences in the other baropodometric records (peak and mean of pressure, and support area). Mainly in the asymmetry toward non-paretic foot it was observed significant modifications of the baropodometric records. CONCLUSION: Baropodometric technology can be used to analyze weight-bearing distribution during upright position of subjects with hemiparesis, detecting different kinds of weight-bearing profiles useful to therapeutic programs and researches involving subjects with this disability.

Personality, Social Identity, and Individual Differences in Multinational Decision-Making

2017 ◽  
Vol 61 (1) ◽  
pp. 848-852
Author(s):  
Gerald Matthews ◽  
Lauren Reinerman-Jones ◽  
Shawn Burke ◽  
Grace Teo ◽  
David Scribner
Keyword(s):  
Decision Making ◽  
Individual Differences ◽  
Social Identity ◽  
Personality Traits ◽  
Multicultural Competence ◽  
Multivariate Analyses ◽  
Sociocultural Factors ◽  
Military Operations ◽  
The Us ◽  
Multiple Samples

Contemporary military operations require the US to partner with coalition nations, so that commanders must make effective decisions for multinational teams. The effectiveness of decision-making may depend on various factors. General decision-making competence and personality traits that promote interpersonal functioning may be advantageous in the team context. Sociocultural factors such as a strong nationalistic social identity may be harmful to decision-making in multinational teams. The current study ( N=696) examined correlates of a Situation Judgment Test (SJT) for multicultural decision-making ability in multiple samples. Predictors of better SJT performance included general decision-making ability, low nationalism, and various personality traits. Multivariate analyses discriminated multiple, independent predictors. Findings suggest assessment of the various strengths and weaknesses that shape the individual’s decision-making may inform training for multicultural competence.

Care Ethics: A Concept in Search of a Framework

1995 ◽  
Vol 4 (1) ◽  
pp. 56-63 ◽  
Author(s):  
Erich H. Loewy
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Care Ethics ◽  
Healthcare Setting ◽  
The Other ◽  
Care Ethic ◽  
The Relationship

In this paper, I want to try to put what has been termed the “care ethics” into a different perspective. While I will discuss primarily the use of that ethic or that term as it applies to the healthcare setting in general and to the deliberation of consultants or the function of committees more specifically, what I have to say is meant to be applicable to the problem of using a notion like “caring” as a fundamental precept in ethical decision making. I will set out to examine the relationship between theoretical ethics, justice-based reasoning, and care-based reasoning and conclude by suggesting not only that all are part of a defensible solution when adjudicating individual cases, but that these three are linked and can, in fact, be mutually corrective. I will claim that using what has been called “the care ethic” alone is grossly insufficient for solving individual problems and that the term can (especially when used without a disciplined framework) be extremely dangerous. I will readily admit that while blindly using an approach based solely on theoretically derived principles is perhaps somewhat less dangerous, it is bound to be sterile, unsatisfying, and perhaps even cruel in individual situations. Care ethics, as I understand the concept, is basically a non- or truly an anti-intellectual kind of ethic in that it tries not only to value feeling over thought in deliberating problems of ethics, but indeed, would almost entirely substitute feeling for thought. Feeling when used to underwrite undisciplined and intuitive action without theory has no head and, therefore, no plan and no direction; theory eventuating in sterile rules and eventually resulting in action heedlessly based on such rules lacks humanity and heart. Neither one nor the other is complete in itself. There is no reason why we necessarily should be limited to choosing between these two extremes.

Evaluation of Personality Traits for a Successful Career of Engineers

2014 ◽  
Vol 657 ◽  
pp. 1056-1060
Author(s):  
Armin Betz
Keyword(s):  
Personality Traits ◽  
Scientific Research ◽  
Present Situation ◽  
The Other ◽  
Innovative Approach ◽  
Personality Test ◽  
Aptitude Testing ◽  
Successful Career ◽  
The One

Various research on aptitude testing has been accomplished yet [1,2,. Experiences from many years of HR consulting and knowledge of the industrys needs regarding to and lack of specific scientific research in aptitude testing for engineers emerged into research acivities in this field. The paper presents the data and main results of the field of aptitude testing for engineers. Its present situation as well as the reasons for that are considered and its necessity is shown. The gotten insights are presented: the existence of personality traits typical for engineers, the existence of key criteria and deduction of HR development measures necessary for a career. A newly developed personality test was applied to the occupational area of engineers. With more than 1400 tests conducted, many deductions were possible.Through the innovative approach of standard profiles of corresponding average groups rather than with demografic equivalent results could be derived. These are typical traits on the one side and development areas on the other.

scholarly journals Theology at Thresholds: Learning from a Practice ‘In Transition’

2017 ◽  
Vol 4 (1) ◽  
pp. 45-62 ◽  
Author(s):  
Rachel Muers ◽  
Rhiannon Grant
Keyword(s):  
Decision Making ◽  
The Other ◽  
Small Scale ◽  
Theological Ethics ◽  
Reciprocal Influence ◽  
Core Practices ◽  
Recent Developments ◽  
Collective Process ◽  
The One ◽  
Over Time

Recent developments in contemporary theology and theological ethics have directed academic attention to the interrelationships of theological claims, on the one hand, and core community-forming practices, on the other. This article considers the value for theology of attending to practice at the boundaries, the margins, or, as we prefer to express it, the threshold of a community’s institutional or liturgical life. We argue that marginal or threshold practices can offer insights into processes of theological change – and into the mediation between, and reciprocal influence of, ‘church’ and ‘world’. Our discussion focuses on an example from contemporary British Quakerism. ‘Threshing meetings’ are occasions at which an issue can be ‘threshed out’ as part of a collective process of decision-making. Drawing on a 2015 small-scale study (using a survey and focus group) of British Quaker attitudes to and experiences of threshing meetings, set in the wider context of Quaker tradition, we interpret these meetings as a space for working through – in context and over time – tensions within Quaker theology, practice and self-understandings, particularly those that emerge within, and in relation to, core practices of Quaker decision-making.

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