Psychopathy and accounting students’ attitudes towards unethical professional practices

Bailey, Charles D.

doi:10.1016/j.jaccedu.2017.09.004

Cited by 22 publications

(14 citation statements)

References 33 publications

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“…Taking the suitability of the measures developed for the variables (score indicators) into account and according to previous works [29,69,70], the perceived usefulness of the learning tools in this line could be explained by the student's attitude towards accounting and the teacher's role.…”

Section: Discussion Limitations and Conclusionmentioning

confidence: 98%

“…They are usually applied to summarize, in a single number, the students' attitude towards specific issue [68]. In accounting, scoring indicators have been used to measure students' attitudes towards the perceptions about Accounting [29,69,70] and accounting teachers' attitudes [71]. Furthermore, in the field of accounting, scoring indicators have been applied to measure attitudes towards virtual learning environments [72].…”

Section: Variables and Measuresmentioning

confidence: 99%

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Online Learning Tools in the Era of m-Learning: Utility and Attitudes in Accounting College Students

2020

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Learning in the Era of Mobile means an expansion in the range of learning tools, which are much more accessible thanks to the use of mobile devices. The greater possibilities of applying online tools for learning do not eliminate problems related to distance learning, such as personal factors related to attitude and student’s perception in virtual learning environments. It is necessary to consider whether the mere application of online tools in m-learning is enough or whether the context and the way in which online learning tools are applied are what is really important, even more so when the program is directed towards students using a distance learning system. Seen from this point of view, the utility of online tools is a key factor for successful learning. Furthermore, it is known that the personal attitude can affect the student’s perception about different aspects of learning, such as the perceived utility of the tools online. Considering the above arguments, the objective of this research is to measure the perceived utility of online learning tools by university students in a teaching environment accessible by mobile devices. Likewise, as a complementary objective to the measurement of perceived utility, the explanatory variables that could cause some effect on the perceived utility were analyzed. The analysis of explanatory variables is focused on personal attitudes, such as attitude towards accounting or the perceived role of the teacher. The data were collected through a questionnaire. Scoring indicators were applied to quantify the scores of university students for each variable. The analysis showed that mature students in a distance education program in Accounting assign high value to online tools and give a high score to their own attitude towards Accounting and the teacher’s role in virtual learning. Regression analysis indicates that about 34% of the perceived utility of online tools could be explained by their positive attitude towards Accounting and by the role of the teacher in m-learning. The identification of explanatory variables of perceived utility of online tools could improve the design and adaptation of the virtual environment, according to personal needs of college students.

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Section: Discussion Limitations and Conclusionmentioning

confidence: 98%

Section: Variables and Measuresmentioning

confidence: 99%

Online Learning Tools in the Era of m-Learning: Utility and Attitudes in Accounting College Students

2020

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“…Accounting graduates also tend to score lower on psychopathy and narcissism than nonaccounting graduates (Bailey 2017;Brown, Akers, and Giacomino 2013;Brown et al 2010). 4 Additionally, prior research by Wakefield (2008) suggests that accounting professionals score lower on Machiavellianism than other professionals.…”

Section: Personality Traits and Career Choicesmentioning

confidence: 99%

Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts

Kerckhofs

Hardies

Vandenhaute

et al. 2020

Accounting Horizons

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This study investigates whether personality affect graduate business students’ decisions to start their career in the accounting profession, and at a Big 4 accounting firm. We analyze survey data from 348 graduate students. Results show that students with lower levels of openness to experience are more likely to seek careers in accounting. Further, results show that students with higher levels of narcissism are more likely to start their careers in a Big 4 firm. Additionally, we show that this effect of narcissism is fully mediated by students' attitudes towards the Big 4. Compared to students who seek careers at non-Big 4 firms, Big 4 career seekers believe that the Big 4 offer higher salaries, better opportunities for training, experience, and networking, more advancement opportunities, better career prospects, more interesting, challenging, and fulfilling work, more friendly colleagues, a better relationship with supervisors, more job security, and higher prestige.

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“…Masalah-masalah di atas berasal dari rahim akuntansi yang bermental oportunistik dan berorientasi pada kepentingan diri sendiri. misal dalam akuntansi di perguruan tinggi melahirkan sifat-sifat tidak etis bagi mahasiswa dan lulusan, bahkan sifat mereka memiliki fitur dark triad (Bailey, 2017;D'Souza & Lima, 2015). Ketika keyakinan tersebut dibawa sampai keluar perguruan tinggi melalui program PKM maka masyarakat juga memiliki resiko terkontaminasi nilai negatif tersebut.…”

Section: Pendahuluanunclassified

Muhasabah Program Pengabdian Kepada Masyarakat Bidang Akuntansi Dan Agenda Kolaborasi Ilmu Pengetahuan

Septyan

Mintoyuwono

2022

Jur. Eko. Man. Akt Islam

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This study criticizes the Community Service Program in the field of accounting as muhasabah (self-introspection) and offers a new concept of knowledge. The approach used is humanist-theocentric. Criticism of the Community Service Program in the field of accounting only leads to one benchmark that is secular. The logical consequence of the bankable the Community Service Program is that it contributes to an increase in inflation. The new form of PKM in accounting is to improve people's natural abilities such as brain performance and communication skills. Brain performance is used for the most classic accounting practices and communication skills are used to get additional venture capital from God through relatives, and communities. The new form of the Community Service Programneeds to involve other disciplines. Abstrak Studi ini mengkritik Program Pengabdian Kepada Masyarakat (PKM) bidang akuntansi sebagai muhasabah (introspeksi diri) dan menawarkan konsep baru PKM transdisipliner ilmu pengetahuan. Pendekatan yang digunakan adalah humanis-teosentris. Kritik terhadap PKM di bidang akuntansi hanya mengarah pada satu tolok ukur yang bersifat sekuler. Konsekuensi logis program PKM yang bankable berkontribusi terhadap peningkatan inflasi. Bentuk baru PKM di bidang akuntansi adalah untuk meningkatkan kemampuan alamiah masyarakat seperti kinerja otak dan kemampuan komunikasi. Kinerja otak digunakan untuk praktik akuntansi paling klasik dan keterampilan komunikasi digunakan untuk mendapatkan tambahan modal usaha dari Tuhan melalui kerabat, dan komunitas. Bentuk baru dari PKM perlu melibatkan disiplin ilmu lainnya.

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Psychopathy and accounting students’ attitudes towards unethical professional practices

Cited by 22 publications

References 33 publications

Online Learning Tools in the Era of m-Learning: Utility and Attitudes in Accounting College Students

Online Learning Tools in the Era of m-Learning: Utility and Attitudes in Accounting College Students

Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts

Muhasabah Program Pengabdian Kepada Masyarakat Bidang Akuntansi Dan Agenda Kolaborasi Ilmu Pengetahuan

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