scholarly journals Investigating the Factors Affecting the Professional Commitment of Accounting Students Using an Anticipatory Socialization Model

2021 ◽  
Vol 6 (11) ◽  
pp. 277-305
Author(s):  
Fahime Ebrahimi ◽  
Reza Taghizadeh ◽  
Amin Rostami ◽  
◽  
◽  
...  
Keyword(s):  
Accounting Students ◽  
Professional Commitment ◽  
Anticipatory Socialization ◽  
Factors Affecting

scholarly journals PENGARUH KOMITMEN PROFESI, SOSIALISASI ANTISIPATIF MAHASISWA AKUNTANSI DAN ETHICAL CLIMATE PRINCIPLE TERHADAP NIAT WHISTLEBLOWING

2018 ◽  
Vol 15 (2) ◽  
pp. 165-176
Author(s):  
Hadi Mahmudah
Keyword(s):  
Internal Control ◽  
Ethical Climate ◽  
Accounting Students ◽  
Professional Commitment ◽  
Control Mechanisms ◽  
Anticipatory Socialization ◽  
Multiple Regressions ◽  
Accounting Student

Whistleblowing is one of the company's internal control mechanisms. In practice many employees do not want to report fraud that occurred in the company. This study examines the influence of professional commitment, anticipatory socialization of accounting students and ethical climate principle towards whistleblowing intentions. The sample of this research is 6th semester accounting student in Jabodetabek which amounts to 125. Data is processed using multiple regressions. The results showed that professional commitment, anticipatory socialization of accounting students and ethical climate principle influenced the intention of whistleblowing. Keywords: whistleblowing, professional commitment, anticipatory socialization, and ethical climate principle.

scholarly journals Do Professional Commitment and Anticipatory Socialization Affect The Intention To Do Whistleblowing?

2020 ◽  
Vol 13 (3) ◽  
pp. 241-248
Author(s):  
Claudia Tompunu ◽  
◽  
Frisky Jeremy Kasingku ◽  
Ika Prayanthi ◽  
◽  
...  
Keyword(s):  
Empirical Evidence ◽  
Statistical Evidence ◽  
The Other ◽  
Accounting Students ◽  
Professional Commitment ◽  
Anticipatory Socialization ◽  
Other Hand ◽  
The Government ◽  
The Impact ◽  
Whistleblowing Intention

The corruption in Indonesia is one of the biggest problems the government and the business must face. Employee in the entity may provide one of the solutions for this problem. They may do the whistleblowing when they know that there is violation in the entity. Professional commitment and anticipatory socialization are the factors to foster whistleblowing. This study aims to obtain empirical evidence regarding the impact of professional commitment and anticipatory socialization toward whistleblowing intention. 155 eligible accounting students are taken as subjects for this study. The questionnaire is disseminated electronically to the sample. As a result, professional commitment affects whistleblowing intentions of accounting students. Furthermore, male who profess professional commitment will likely do the action of whistleblowing compare to female. On the other hand, there is no statistical evidence found to prove that anticipatory socialization affects the intention to do whistleblowing. Consequently, the system of the company must facilitate the improvement of professional commitment so it may foster the intention of the employees to whistleblow. Therefore, manager should pay attention to degree of the professional commitment of the employees.

scholarly journals Pengaruh Komitmen Profesional, Locus Of Control, Dan Sosialisasi Antisipatif Mahasiswa Terhadap Whistleblowing:

2019 ◽  
Vol 1 (1) ◽  
pp. 290-305
Author(s):  
Winda Devila Zalmi ◽  
Efrizal Syofyan ◽  
Mayar Afriyenti
Keyword(s):  
Locus Of Control ◽  
Quantitative Research ◽  
Accounting Students ◽  
Primary Data ◽  
Professional Commitment ◽  
State University ◽  
Anticipatory Socialization ◽  
Control Variables ◽  
Internal Locus Of Control ◽  
Negative Effect

This study aims to analyze empirically the effect of professional commitment, locus of control and anticipatory socialization of accounting students on whistleblowing. The type of this research is quantitative research, the population in this study were students of the 2014 and 2015 primary years at the Padang State University. The sample was chosen as many as 100 respondents, the data used in this study were primary data derived from questionnaires distributed to respondents. This study uses multiple regression analysis using SPSS 21 software.The results of this study indicate that professional commitment variables have a significant positive effetc on whistleblowing, internal locus of control variables have a significant positive effect on whistleblowing, external locus of control variables have a significant negative effect on whistleblowing and anticipatory socialization variable of accounting students has no significant effect on whistleblowing. The fourth hypothesis is rejected.

scholarly journals Pengaruh Komitmen Profesional Dan Sosialisasi Antisipatif Mahasiswa Akuntansi Terhadap Niat Whistleblowing Dengan Religiusitas Sebagai Variabel Moderasi

2019 ◽  
Vol 1 (4) ◽  
pp. 1863-1880
Author(s):  
Isfan Fajar Satrya ◽  
Herlina Helmy ◽  
Salma Taqwa
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Accounting Students ◽  
Primary Data ◽  
Professional Commitment ◽  
Anticipatory Socialization ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
The Relationship ◽  
The City

The accounting profession has emphasized the need for professionals to develop attitudes early in their careers, even before they moved professions. This study discusses the professional commitment and anticipatory socialization of accounting students towards whistleblowing intentions. Religiosity as a moderating variable that moderates the relationship between professional commitment and anticipatory socialization of accounting students to whistleblowing intentions. The population in this study is accounting students in the city of Padang. The sample is based on the purposive stratified sampling method. The data used in this study are primary data. This study used a questionnaire instrument from 277 respondents. The method of analysis is done by using MRA (Moderated Regression Analysis). The results showed that professional commitment had a significant effect on whistleblowing, but anticipatory socialization had a significant negative effect on whistleblowing. Religiosity weakens the relationship between professional commitment to whistleblowing but supports the relationship between anticipatory socialization of whistleblowing.

scholarly journals ANALISIS PERBEDAAN KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA BIDIKMISI DAN NON-BIDIKMISI PADA HUBUNGANNYA DENGAN WHISTLEBLOWING

2021 ◽  
Vol 9 (1) ◽  
pp. 17
Author(s):  
Muhammad Yusra ◽  
Nur Afni Yunita ◽  
Nurhasanah Nurhasanah
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Total Population ◽  
Sampling Technique ◽  
Critical Value ◽  
Accounting Students ◽  
Professional Commitment ◽  
Anticipatory Socialization ◽  
Analysis Techniques

This study aims to look at the effect of professional commitment and anticipatory socialization of bidikmisi and non-bidikmisi accounting students at Malikussaleh University on its relationship with whistleblowing. In addition, this study also aims to see differences in the level of professional commitment and anticipatory socialization between students of Bidikmisi and non-Bidikmisi Accounting at Malikussaleh University. Sampling in this study using the Slovin formula is a sampling technique that uses a critical value or accuracy limit of 0.1, so that the sample obtained in this study amounted to 90 respondents from a total population of 286 students. This study uses multiple regression analysis techniques with hypothesis testing using the SPSS 22 program. The results show that professional commitment and anticipatory socialization affect whistleblowing, as well as differences in the level of professional commitment and anticipatory socialization between bidikmisi and non-bidikmisi students at Malikussaleh University

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.

Determinants of ethical work behaviour of Malaysian public sector auditors

2018 ◽  
Vol 10 (1) ◽  
pp. 21-34 ◽  
Author(s):  
Suhaiza Ismail ◽  
Nursia Yuhanis
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Ethical Climate ◽  
Professional Commitment ◽  
Ethical Ideology ◽  
Ethical Values ◽  
Content Type ◽  
Factors Affecting ◽  
Corporate Ethical Values ◽  
Ethical Work

Purpose The purpose of this paper is to investigate factors affecting ethical work behaviour among Malaysian public sector auditors. Based on Hunt and Vitell model, there are four research objectives for this study: to investigate the influence of ethical climate on public sector auditors ethical work behaviour; to examine the effect of professional commitment on ethical work behaviour of public sector auditors; to investigate the effect of corporate ethical values (CEV) on ethical work behaviour of public sector auditors; and to examine the effect of ethical ideology on ethical work behaviour of public sector auditors. Design/methodology/approach The respondents of the study were public sector auditors of National Audit Department in Malaysia. Using a survey questionnaire comprising instruments about the ethical climate, CEV, professional commitment, ethical ideology and organisational misbehaviour, a total of 382 were received and usable. In achieving the research objectives, multiple regressions were performed. Findings The results reveal that ethical work behaviour among public sector auditors in Malaysia is influenced by law and independence ethical climate, professional commitment, CEV and both idealism and relativism ethical ideology. Originality/value The present study provides new additional empirical evidence on determinants of ethical work behaviour of auditors in public sector from a developing economy (i.e. Malaysia) which is currently limited.

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.

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