Ethical Perceptions Research Articles

PENGARUH LOVE OF MONEY, SIFAT MACHIAVELLIAN DAN TINGKAT PENGETAHUAN AKUNTANSI TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI

This research was conducted to determine the effect of love of money, machiavellian character and the level of accounting knowledge on the ethical perceptions of accounting students (a case study of accounting students at Muhammadiyah University of Metro). The research method in this research was quantitative. The sample used in this study were accounting students in the seventh semester (VII). By using purposive sampling technique in sampling, in order to obtain a sample of 68 respondents. The data were processed using the SPSS.20 output with multiple linear regression analysis. The result obtained was that the machiavellian nature influenced on the ethical perceptions of accounting students. Meanwhile, love of money and the level of accounting knowledge had no effect on the ethical perceptions of accounting students.

A Study in Istanbul on the Importance of Ethics in Accounting Profession and Measuring Ethics Perceptions of Candidate Accountants

Bu çalışmada İstanbul ilinde Ticaret Meslek Lisesi, Lise, Ön lisans, Lisans ve Yüksek Lisans seviyelerinde eğitim ve öğretimine devam eden muhasebe meslek mensubu adayı öğrencilerin muhasebe meslek etiği algılarını belirlenmesi ve oluşum düzeylerinin tespit edilmesi ve eğitim görülen kademe ve daha önce etik eğitimi alıp almama durumu ile etik algıları arasındaki ilişkilerin belirlenmesine yönelik nicel araştırma yöntemlerinden anket tekniği kullanılarak bir araştırma yapılmış ve sonuçları değerlendirilmiştir.Sakarya ve Kara (2010) tarafından geliştirilen, Dürüstlük, Tarafsızlık, Mesleki Yeterlilik ve Gerekli Özen, Gizlilik ve Mesleki Davranış ilkeleri olmak üzere 5 alt boyut, toplam 25 ifadeden oluşan “Etik Algısı Ölçeği Anketi” veri toplama aracı olarak kullanılmıştır. Muhasebe meslek etiği ölçeği kapsamında katılımcılardan veriler 5’li likert ölçek ile toplanmıştır.IBM SPSS 25.0 programı ile katılımcıların sosyo-demografik bilgileri arasındaki ilişkinin tespitinde Bağımsız Örneklem T Testi, Tek Yönlü Varyans Analizi (ANOVA) ve Pearson Korelasyon Analizi kullanılmıştır. Anlamlı çıkan sonuçlar için farklılığın hangi gruplar arasında olduğu varyans homejenliği varsayımına göre “LSD” Post-Hoc Testleri uygulanmıştır. Çalışma sonucunda muhasebe meslek mensubu adaylarının eğitim hayatları boyunca etik algılarının ne derecede olacağı ve nasıl yönetileceği konusunda öneriler sunulması ve çeşitli kademelerde eğitim gören muhasebe meslek mensubu adaylarından elde edilecek olan verilerden hareketle ulaşılacak sonuçların farklı araştırmacılara yol gösterici bir nitelik taşıması amaçlanmaktadır.

Pre-Service Teachers’ Perceptions of the Relevance of Teacher Professional Ethics in Contemporary Lesotho

Previous research suggests that new teachers have more negative ethical perceptions than their senior counterparts. However, there is limited research on teachers’ perceptions regarding the relevance of professional ethics in the contemporary world. Hence this study sought to explore the extent to which pre-service teachers in Lesotho consider professional ethics to be relevant. A qualitative approach was adopted and Kohlberg’s (1987) moral development theory was used as the theoretical framework for the study. Data were generated with the use of both semi-structured and focus-group interviews. Forty-six (n 46) final-year Bachelor of Education (BEd) students were purposively selected to take part in this study. Sixteen (16) were interviewed individually, while 30 were interviewed in three focus-groups of ten participants each. The findings are that the participating pre-service teachers had mixed feelings about the relevance of professional ethics of teachers. Some emphasised the importance of a teachers’ code of ethics while others indicated that some of the regulations were outdated. The position taken in this paper is that teacher professional ethics are timeless. These are meant to protect the interests of different stakeholders in education as well as the image of the teaching profession.

What’s Stopping You from Migrating to Mobile Tourism Shopping?

ABSTRACT Tourism shopping via mobile applications has revolutionized the tourism industry. The research examined the antecedents to the adoption of mobile tourism shopping (MTS) via an integrated model, consisting of the Mobile Technology Acceptance Model, consumer perception of merchant ethics, consumer decision-making styles, and characteristics of mobile applications. The results were empirically validated via the PLS-SEM-ANN method. The findings indicated that mobile usefulness, mobile ease of use, application quality, and service quality have significant positive correlations with the intention to use MTS, whereas privacy concern has displayed a significant negative relationship. Moreover, source reliability, application reputation, perfectionism, and novelty-fashion consciousness were revealed to be statistically insignificant to the development of adoption intention toward MTS. Furthermore, the ANN results have indicated the existence of a non-linear hidden attribute in the prediction of ANN Model A. The research has generated valuable theoretical implications and practical insights. For one, the advantages that come with the adoption of MTS and the security measures taken by the service providers should be highlighted to the prospects via effective marketing messages to nurture confidence, which can subsequently drive adoption.

Perceptions of Ethics in Interventional Radiology

PurposeTo characterize perceptions of ethics among interventional radiologists to guide the development of an applied, specialty-specific approach to ethics. Materials and MethodsA 17-question survey on perceptions of ethics and use of ethics resources was developed and vetted via cognitive interviewing of 15 diverse, representative members of the target population. The survey was distributed via the Society of Interventional Radiology, receiving 685 responses (48% participation and 90% completion rates). Responses were compared between different demographics, and common themes from free text responses were identified via content analysis. ResultsMost respondents indicated ethics is important for IR (93%) and more focus on practical approaches to ethical issues is needed (73%). Various ethical issues were perceived to be important for IR, but differentiating palliative from futile care was ranked as the top ethical issue. Trainees had more ethics training (P=0.05) but less confidence in navigating ethical issues (P<0.01). Regardless of career stage, those with ethics training (44%) were more confident in navigating ethical issues (P<0.01). Use of resources such as information sheets for patients and resources for coping with complications were variable and limited by lack of availability or knowledge of such resources in IR. ConclusionsInterventional radiologists believe ethics is important and face diverse ethical issues, but they are challenged by variable experiences and access to practical tools to navigate these challenges.

Factors Affecting the Awareness of Accounting Ethics of Accounting Students at Universities in Da Nang city, Vietnam

The purpose of this study is to evaluate the factors affecting the perception of professional ethics of accounting students at universities in Da Nang City, Vietnam. Through the use of the mixed research method, the authors found that there are 3 factors that affect the perception of professional ethics of the accounting students, respectively: the law of the industry. Education program and Personalization. Through this study results to propose solutions to raise awareness about the professional ethics of accounting students at universities in Da Nang city.&#x0D; &#x0D; Received: 15 July 2021 / Accepted: 6 October 2021 / Published: 5 November 2021

Otel İşletmeleri Çalışanlarında Etik Liderlik Algısı, Kariyerizm ve İşgören Performansı İlişkisi: İstanbul Örneği

The main purpose of this study is examining the impact of hotel employees' perceptions of their managers' ethical leadership behavior on careerism and performance levels. For this purpose, dates were collected using the questionnaire method on 389 hotel employees who were chosen using a simple random sample methodology. While the study's universe is made up of accommodation establishments in Istanbul province, the sample is made up of staff of five-star hotels in the area. According to the study's findings, employees' perceptions of performance and ethical leadership are medium, while their perceptions of careerism are low. Furthermore, it has been discovered that ethical leadership perception has a negative impact on careerism, and careerism has a negative impact on employee performance. However, one of the study's findings is that employees' perceptions of ethical leadership have a positive impact on their performance. It is reasonable to assume that having a leader who is concerned about ethical codes, communicates well with employees, and considers employees' opinions in the decision-making process will prevent careerist orientation in the hotel business. It is possible that, in hotels where labor is the most important factor, employee performance will improve if careerism, a negative organizational tendency, is avoided.

The Effect Of Gender And Locus Of Control On The Ethical Perception Of Accounting Students With Love Of Money As Intervening Variables

This study aims to analyze the influence of gender and locus of control variables on the ethical perceptions of accounting students with love of money as an intervening variable and to find out whether the variable love of money can be an intervening variable on gender and locus of control variables. The analysis used in this study is Partical Least Square (PLS). The hypotheses in this study are: Gender influence on Love Of Money, Locus Of Control influence on LoveOf Money level, Gender influence on Ethical Perception, Locus Of Control influence on ethical perception, Love Of Money has significant influence on Ethical perception, Love Of Money can be an intervening variable on the influence of gender on the ethical perceptions of accounting students, love of money can be an intervening variable on the influence of locus of control on the ethical perceptions of accounting students. The results of this study can be concluded from the results of the tests that have been conducted, namely Gender can affect Love Of Money with a negative influence, meaning that male gender has a negative effect on Love Of Money, while Female Gender has a positive influence on Love Of Money, Locus Of. Control has a positive effect on Love Of Money, Gender has a negative effect on students' ethical perceptions, Locus of Control has an influence on students' ethical perceptions, LoveOf Money has an influence on students' ethical perceptions, Love Of Money as an intervening variable of the Locus Of Control variable has a significant effect Regarding ethical perceptions, Love Of Money as an intervening variable of the Gender variable has no significant effect on ethical perceptions.

A Research to Determine the Ethical Climate Perception of Nurses Who Work In Private Hospitals

Objective: It’s imperative that organizations that want to exist in the business world where competition is intense and that want to ensure should create a positive ethical climate perception. The aim of this study was to determine the level of perceptions of the ethical climate of nurses who work in a private hospital and to determine whether ethical climate perceptions differ according to demographic characteristics. Methods: The study was conducted between July-September 2018 on 154 nurses working at two private hospitals(in Istanbul and Yalova). Research data were collected from nurses working in these hospitals. This is a descriptive cross-sectional study. Results: According to findings, it was determined that the ethical climate perception of the participants was generally positive. In dimensions, ethical climate perception was found most positive in patient dimension, while most negative in physicians dimension. At findings, the perception of ethical climate according to the gender of the participants differed statistically in the managers dimension and perception of ethical climate according to working time in hospital differed in patients dimension(p&amp;lt;0.05). Perception of ethical climate didn’t differed significantly with age, educational and marital status of participants (p&amp;gt;0.05). Conclusions: It was determined that the hospital ethical climate perceptions of the nurses in the study were highly positive, and this perception was influenced by gender and the year of work. The sub-dimension, where the ethical climate perception was the most negative, was the physician dimension. It’s thought that the results obtained can be a guide in supporting positive ethical behavior.

UNDERGRADUATE IMPRESSION REGARDING AETCOM AS LEARNING TOOL

Introduction And Objective: Knowledge of proper Attitude, Ethics and Communication Skills with the patients plays a vital role in success of medical professionals. So, AETCOM module has been formulated to train the medical students from first MBBS itself as a part of their foundation course. We wanted to assess the perception of Attitude, Ethics and Communication Skills (AETCOM) Module by first MBBS students as a learning tool in their foundation course. Methods: 1. This is a cross sectional observational study conducted over a period of one month involving first year MBBS students who joined in the year 2019-20 in Private medical college at Chhattisgarh. 2. 105 students were included in this study. 3. The teaching schedule of AETCOM Module had four sessions three hours each. 4. At the end of the AETCOM module feedback on their perception was collected. Results: A majority of the students (77.14%) agreed that the AETCOM Module will definitely improve their communication skills with the patients. They also felt that this type of teaching should be included in their regular curriculum and this should be an ongoing process throughout their semester. Students views on AETCOM were- asset for gaining confidence of the patients (87.62%), useful for themselves and for future practice, excellent method for improvement of diagnosis (81.90%). Conclusion: The AETCOM Module will definitely help students on long-term basis. It will help them gain confidence and develop good communication skills for a better doctor patient relationship.

Do ethical perceptions help explain under-representation of women in investment management? A comparison of students from the U.S. and China

Gender participation rates are very low for women in finance, particularly in investment management. Traditional explanations for gender disparity fail to explain consistently poor results in finance, but improving participation for similarly competitive fields such as law, medicine or STEM. However, evidence also suggests a negative perception of ethics in the finance profession. We propose that women may be particularly sensitive to these ethical perceptions, leading them to avoid finance careers. We survey college students about investment management ethics across the U.S. and China. Our results suggest women in the U.S. (China) tend to have pessimistic (optimistic) ethical views of investment management, compared to their male counterparts. Also, Chinese women have significantly more positive views of ethics in the investment management industry than U.S. women, while Chinese and U.S. men portray similar opinions. These findings may help explain why gender participation in investment management is highly-skewed toward men in the U.S., but more balanced in China. These results highlight that reinforcing ethical behaviors could help enhance broader participation in investment management careers in the U.S.

Ethics and accounting education: does teaching stand-alone religious courses affect accounting students’ ethical decisions?

PurposeUndergraduate accounting program at Umm Al-Qura University in Saudi Arabia is a unique case. The program includes 147 credit hours of which 28 credit hours are religious courses. This study aims to examine the effect of teaching these religious courses on students’ ethical perceptions and decisions.Design/methodology/approachA survey was conducted for a sample of accounting students at Umm Al-Qura University. The sample was divided into two groups; the first group includes students who did not study religious courses, while the second group includes students who study religious courses. The questionnaire contained three groups of questions that aimed to explore students’ perceptions of ethics in general, students’ perceptions of business ethics and explored their ethical attitudes regarding some accounting decisions that involve ethical dilemmas. Independent two-sample t-test and multiple regression analysis were used to determine whether the responses of the two groups were significantly different.FindingsThe findings of the study revealed that teaching religious courses led to an improvement in students’ perception of business ethics and an improvement in students’ ethical decision-making. However, the results of the independent sample t-test showed that this improvement was not significant. The results of the study also revealed that male students tend to make less ethical decisions than female students.Research limitations/implicationsThe findings offer an indication for those responsible for managing the accounting program at Umm Al-Qura University to start developing the program so that some of the general religious courses are replaced with specialized courses in accounting ethics that focus directly on ethical dilemmas faced by the accountant when practicing the accounting profession.Originality/valueThis study contributes to the current literature related to examining the effect of teaching ethics courses on the ethical perception of accounting students by focusing on accounting students in Saudi Arabia as a context that has not been examined before.

Business ethics in China and Iceland—Contrasts and convergence

AbstractIt is generally accepted that cultural differences affect individuals' approaches to ethics, but how are the effects of culture manifested in perceptions of ethics? Further, how are cultural differences displayed in such ethics‐related actions as recommendations for business ethics education? Managers' responses from two starkly different cultures, China and Iceland, reveal, somewhat surprisingly, that one group's top business ethics concerns and business ethics education recommendations are at the bottom of the other group's rankings, and vice‐versa, yet each appears reasonable given the cultural background. This shows how nuanced the expression of cultural differences in the realm of ethics can be and how potential practical steps may rely on perceived “top” ethical issues. Together, these findings imply that there is more to explore about the role of culture on ethical reasoning and behavior than researchers have examined to date. We provide suggestions for further research and practical applications.

Countering a Future Crisis of Accountants with Decreasing Credibility: the Influence of Ethical Education and Religiosity on Ethical Perceptions of Accrual, Real Activity and Tunneling Manipulation

Purpose: This study is intended to: First, examine the effectiveness of ethics education to instill core ethical values in students; Second, test the differences between students’ ethical perceptions in religious and public universities; Third, examine the effects of individual’s ethical ideology on ethical perceptions.Method: Questionnaire was used to collect data and SEM PLS was used to test the hypotheses. A total of 215 undergraduate students from public and private university have taken part in this study.Findings: The study show that business ethics education does not influence ethical perceptions. However, there is a significant difference in students’ ethical perceptions between the public university and religious-based universities. Furthermore, result shows that individuals’ ethical ideology has an impact on ethical perceptions.Novelty: This study differs from previous research because most of the previous studies focused on the ethical judgments of the accruals and real activity manipulation methods but have limited ethical considerations regarding tunneling. Meanwhile, the business group structure and low legal enforcement have led to many cases of tunneling in Indonesia.

Determinants of Consumer Perceptions of the Ethics of Online Retailers: An Investigation Using Confirmatory Factor Analysis

Though the online retailing ethics literature has been growing steadily, no research has attempted to examine the myriad aspects and concerns about the online retailers’ unethical practices and behaviours. The study aims to extend the research and re-validate the consumer perception of ethics of online retailers (CPEOR) scale in the Indian context. The methodology involves an exploratory factor analysis on a sample of 261 online shopper responses on a 7-point Likert scale. The obtained scale was then validated on a new sample of 416 users using confirmatory factor analysis. The research identifies and validates 10 factors that influence CPEOR, that is, privacy, security, non-deception, fulfilment, customer service, service recovery, fairness concerns, environmental concerns, corporate social responsibility and ethical policies. The study offers valuable insights to the managers and researchers. The study offers best practices in the different dimensions of CPEOR along with future research directions. The study provides unified and comprehensive insights on CPEOR by examining all possible dimensions of CPEOR.

Therapist boundary crossings in the digital age: Psychologists’ practice frequencies and perceptions of ethicality.

Therapist boundary crossings in the digital age: Psychologists’ practice frequencies and perceptions of ethicality.

‘Grey areas’: ethical challenges posed by social media-enabled recruitment and online data collection in cross-border, social science research

Are social science, cross-border research projects, where recruitment and data collection are carried out remotely (e.g. through social media and online platforms), required to follow similar ethical and data-sharing procedures as ‘on-the-ground’ studies that use traditional means of recruitment and participant engagement? This article reflects on our experience of dealing with this question when we (multi-national but UK based researchers) had to switch to online data collection due to the restrictions posed by the COVID-19 pandemic, such as the inability to travel or work in person with local communities and collaborators. Using social media platforms and online data collection when conducting research brings many advantages, such as being able to communicate remotely but directly with gatekeepers and collaborators, and in reaching potential participants on a global scale. However, neither the guidelines and advice for conducting ethically sound internet-based research, nor the academic literature focussed on building equitable research partnerships between the Global North and the Global South, offer much information regarding the ethical concerns, or address the grey areas, posed by this type of digital and distanced transnational research. In our experience, conducting research remotely made negotiations of access very challenging due to the politics of positionality between Global North and South researchers, lack of clarity on ethical processes and (mis)perceptions of gatekeepers who we could not meet in person. We hope the reflections on, and discussion of, our experience encourage deliberation on the present ethical challenges posed by online and social-media-disseminated data collection, particularly in cross-border circumstances.

Professional Ethical Aspects in the Study and Internship Environment: Research in Tallinn Health Care College

The exposure of healthcare professionals to (un)ethical situations starts in the educational institution, and the first serious cases occur during internships. The aim of the current study is to investigate the problems and causes (concerning unethical situations) related to students’ perception of ethics in the study and practice environment and to describe the awareness of Tallinn Health Care College’s students of professional ethics and the use of existing support systems in solving unethical problems.The findings indicated the importance of ethical communication and behaviour by all respondents. Empathy, ethical feedback, and confidentiality were perceived to be an integral part of ethical standards within the study and training environment. Respondents pointed out that ethical issues may occur not only between a health care professional and a patient, but also between a health care professional and doctor, supervisor, or teacher. A practical approach to ethical decision-making integrated into professional training has been assessed by all respondents.

언론인의 윤리적 가치관 유형에 따른 취재보도 원칙의 중요도 인식 및 수행도 비교

본 연구는 언론윤리규범에 대한 언론인들의 인식과 실천에 대해 실증적으로 탐구하는 것을 목적으로 한다. 최근 언론인들을 대상으로 한 국내외의 조사 결과에 따르면, 취재보도의 원칙에 대한 중요도 인식은 실제 취재현장에서 이를 준수하는 실행 수준과는 상당한 괴리가 있는 것으로 나타나고 있다. 이러한 현상을 이해하기 위해 본 연구는 먼저 의무론적 관점, 목적론적 관점, 덕 윤리를 중심으로 한 이론적 논의 및 실증 연구들을 바탕으로 하여 언론인의 윤리적 가치관을 절대주의, 상황주의, 절충주의, 개인주의의 네 유형으로 구분하였다. 그리고 각 윤리관에 따라 취재보도 원칙의 중요도 인식 및 수행도 평가에서 어떠한 차이를 보이는지 분석하였다. 국내 언론사에 근무하고 있는 기자들을 대상으로 온라인 설문조사(n=303)를 수행하여 분석한 결과, 절대주의 윤리관에 동의하는 기자들일수록 전반적인 취재보도 원칙의 중요성에 공감하며 실행 수준 또한 높은 것으로 나타났다. 또 절충주의 관점에 동의하는 기자들은 다른 기자들에 비해 인권보호의 원칙에 해당하는 항목에서 중요도를 높게 평가한 것으로 나타났고, 상황주의 윤리관에 동의하는 기자들은 다른 기자들에 비해 품위 유지, 투명성 등에 해당하는 항목에 대해 중요성을 낮게 평가하는 현상이 두드러졌다. 개인주의 윤리관에 동의하는 기자들의 경우, 다른 집단과 비교했을 때 중요성을 낮게 평가한 원칙은 많았지만 수행도가 유의미하게 낮은 원칙은 없었다. 한편, 상황주의 및 개인주의 윤리관에 동의한 기자들은 공통적으로 갈등을 야기하는 보도에 대해 관대한 경향을 보였다.

Midwifery students' experiences of support for ethical competence.

Background:Midwifery students are confronted with several ethical dilemmas and challenging situations during clinical midwifery care practice. Since ethical competence of midwifery students is under development, it is important to support the students’ learning progress of ethical issues from diverse viewpoints.Objective:From the perspective of didactics of caring science and the context of midwifery students, to explore how midwifery students’ experience supports for ethical competence in midwifery education and investigate how ethically challenging situations have been carried out during clinical midwifery care practice.Design:Qualitative, explorative and descriptive design with inductive nature.Methods:Focus group interviews with nine Swedish midwifery students. Hans-Georg Gadamer’s philosophical hermeneutics was applied to guide the interpretation.Ethical considerations:Ethical principles and scientific guidelines were followed. Informed consent was obtained from the participants. Confidentiality was respected and quotations anonymised.Results:Receiving support when ethically challenging situations occur in clinical midwifery practice is important and necessary. One main theme, such as support is a human and caring factor in the midwifery students’ Bildung process on ethical competence, and four subthemes, such as supporting through trust and responsibility; supporting through dignity and respect; supporting through truthfulness and justice; and supporting through dialogue and reflection, were created from the hermeneutical interpretation.Discussion:Teaching ethics should be carefully planned, consistent and continue throughout the midwifery education. There is dispersion in the pedagogy of ethical situations, the methods and perceptions associated with it, and in obtaining possible support for students. Developing well-experienced methods could benefit the support of midwifery students’ ethical competence when they experience ethically challenging situations in midwifery care practice.