A Study of the Structural changes in the accounting environment as an introduction to the Practice of creative accounting

This study aims to address the structural changes in the internal and external accounting environment and its role in creative accounting practices. The study problem has been represented in the structural changes of the accounting environmental factors that control the behavior and the profession ethics. The anomaly it causes is exploited as an entry point for creative accounting practices. The study has found a relationship between the structural changes in the accounting environment and the creative accounting practices. Chi square statistic reported is28.27 with 28 digress of freedom accompanied by a probability of 0.55 which means a relationship is available. The study recommends the necessity of becoming accustomed to the changes in the accounting environment so as not to affect negatively the accounting practices. In addition, attention has to be paid to the awareness of the risks of creative accounting practices and the commitment to the acknowledged accounting practices.

Measuring Moral Judgment of Education Profession Ethics Among Pre-Service Teachers of the School of Educational Sciences at the University of Jordan

This study aimed at identifying moral judgment for education profession ethics among pre-service teachers programs of the School of Educational Sciences at the University of Jordan. Accordingly, the researchers developed a Moral Judgment Scale based on Kohlberg (1984), and on the Adult Moral Judgment Scale localized by Abdul-Fattah (2001). The scale consisted of five dilemmas related to ethics in education profession. Validity and reliability of the scale were confirmed. Study population involved (420) students from (5) programs in the academic year 2018/2019. The results of the study showed that the prevailing moral judgement is the second level (conventional morality) of Kohlberg with (308) students of (89.3%), and the fourth stage (Upholding/enforcing norms and laws) with (245) students of (71%) of total students. No students were in the first level, stage 1, stage 2, nor in stage 6. However, significant differences were observed in the level of moral judgment attributable to the academic achievement variable, while no differences were attributable to the program specialization. Moreover, significant differences were found in the moral judgment stages attributable to the academic achievement and students’ program. These findings argue for investment in pre-service teachers’ education to increase their moral judgment during education profession.

Etika Sosial Jawa dalam Novel Ibu Karya Poerwadhie Atmodihardjo (Javanese Social Ethics in The Novel Ibu by Poerwadhie Atmodihardjo)

The purposes of this research is to describe: Javanese social ethics in the novel Ibu by Poerwadhie Atmodihardjo. This research is a qualitative descriptive research with content analysis method. The result of the analysis is Javanese social ethics in the novel Ibu by Poerwadhie Atmodihardjo are principle of harmony, principle of respect, etiquette, ethics in seeking justice, and profession ethics.