The Effect of Business and Professional Ethics Education, Spiritual and Emotional Intelligence on Accounting Students’ Ethical Behavior

Pasek, Nyoman Suadnyana; Julianto, I Putu; Dharmayasa, I Putu Arya

doi:10.2991/aebmr.k.211124.047

Cited by 2 publications

(2 citation statements)

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“…Another researcher, Sayidah et al (2012), examined the characteristics of students and academic cheating and found that kids who do well in school, work hard, and pray frequently are less likely to commit academic fraud. However, academic fraud is a widespread practice among students that indicates unethical behavior (Pasek et al, 2021). Cyber technologies and the Internet are widely used today and have become essential tools for user, device, and organizational information exchange (Petalla & Tatlonghari, 2023).…”

Section: Introductionmentioning

confidence: 99%

Fostering Ethical Behavior in Omani Undergraduates: The Role of Self-Transcendence and Ethics Education

Alalawi,

AlJunaibi,

Thottoli

2024

PSSJ

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A student should understand and uphold the greatest moral and ethical standards in their community and society through education. The student will eventually intuitively acquire these moral and ethical principles from schools and universities. This research explores the impact of four personal values (openness to change, self-transcendence, conservation, and self-enhancement) on the ethical behavior of undergraduate students in Oman. The study used a quantitative methodology, analyzing data from a questionnaire using descriptive statistics. Data was submitted by Omani university students in the Ad Dakhlia region of Oman. One hundred seventy-nine undergraduate students were chosen using simple random techniques. Partial least squares (PLS) techniques and structural equation modeling were employed in the study to evaluate the research variables. The results showed that ethical training and self-transcendence significantly affect students' moral behavior. However, personal values such as conservation, openness to change, and self-enhancement have no significant effect on students' ethical behavior. Integrating ethics education into curricula could foster integrity. It can be concluded that the significance of moral principles and practical applications-focused ethics education programs—especially those that emphasize self-transcendence—is imperative. Potential outcomes of this research include increased moral behavior among Oman's students through effective moral education and awareness of ethical principles to support moral decision-making in various cultural circumstances. This article makes both theoretical and practical contributions. In particular, support HEIs in developing customized ethics education programs for Oman. Theoretically, highlighting ethical education and principles like self-transcendence helps to understand critical ethical factors and directs future research at this connection.

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Section: Introductionmentioning

confidence: 99%

Fostering Ethical Behavior in Omani Undergraduates: The Role of Self-Transcendence and Ethics Education

Alalawi,

AlJunaibi,

Thottoli

2024

PSSJ

View full text Add to dashboard Cite

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“…Gede & Ketut (2018), Wahyuningsih & Suryadi (2018), Kallunki, Kallunki, Niemi, Nilsson & Aobdia (2019), Andreana & Putri (2020), Majid, Suwandi, Bulutoding, Sumarlin & Wawo (2020), Hossein, Khanmohammadi & Dastnaee (2022) ile Winitasari & Witono (2022) entelektüel zekâ ile muhasebeyi inceleyen çalışmalar yapmışlardır. Özcan, Geçici & Günlük (2016), Zulhawati & Ariani (2016), Widhiyani, Ratnadi, Ariyanto & Risdharyanti (2017), Savcı & Acaray (2018), Andreana & Putri (2020), Brody, Gupta & Salter (2020), Harwathy (2021), Gusnardi, Suarman, Johan & Muda (2021), Wicaksono & Mispiyanti (2021), Prianthara, Darmawan, Adriati & Munidewi (2021), Sulastri & Kasanah (2021), Pasek, Julianto & Dharmayasa (2021), Ardiansyah (2022) ile Winitasari & Witono (2022) duygusal zekâ ile muhasebeyi inceleyen araştırmalar gerçekleştirmişlerdir.…”

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confidence: 99%

Zekâ Türleri̇ni̇n Muhasebe Uygulamalari Açisindan Kavramsal Bağlamda İncelenmesi̇

Çavuşoğlu

2023

Muhasebe Ve Denetime Bakış

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Muhasebe işlevinin sorunsuz işlemesinde insan faktörü göz ardı edilmemelidir. Bu çalışmanın amacı zekâyı muhasebe açısından ele almak ve kavramsal bağlamda entelektüel, duygusal ile uyumsal zekânın muhasebe uygulamalarını nasıl etkileyebileceğini, muhasebe uygulamalarıyla ilişkilerini incelemektir. Beş bölümden oluşan bu çalışmanın ilk bölümünde entelektüel zekâ, duygusal zekâ ve uyumsal zekâ açıklanmaya çalışılmıştır. Ardından literatürde bu zekâlar ile muhasebeyi ele alan çalışmalar incelenmiştir. Yapılan literatür incelemesinin sonuçlarına göre entelektüel zekâ ile muhasebenin kaydetme, sınıflandırma, özetleme, raporlama, analiz, yorumlama gibi temel ve geleneksel işlevlerinin daha kolay anlaşılarak yerine getirilebileceği; duygusal zekânın muhasebeyi anlama, kavrama açısından entelektüel zekâya yardımcı olarak kolaylaştırıcı bir rol üstlenebileceği düşünülmektedir. Duygusal zekâdan muhasebenin yönetilmesinde daha fazla yararlanılabilmektedir. Uyumsal zekâ muhasebede her an yaşanabilecek her türlü değişime esnek, yaratıcı, meraklı olarak, stratejik düşünerek, müzakereye girerek, etkili iletişime geçerek, dayanma gücü göstererek uyum sağlama çabası içerisindedir. Entelektüel zekânın, duygusal zekânın ve uyumsal zekânın birbiriyle rekabet halinde değil, birbirini tamamlayıcı olduğu ifade edilebilir. Muhasebe mesleği için gelecekte hem duygusal zekânın hem de uyumsal zekânın daha fazla önem arz edebileceği düşünülmektedir.

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The Effect of Business and Professional Ethics Education, Spiritual and Emotional Intelligence on Accounting Students’ Ethical Behavior

Cited by 2 publications

References 5 publications

Fostering Ethical Behavior in Omani Undergraduates: The Role of Self-Transcendence and Ethics Education

Fostering Ethical Behavior in Omani Undergraduates: The Role of Self-Transcendence and Ethics Education

Zekâ Türleri̇ni̇n Muhasebe Uygulamalari Açisindan Kavramsal Bağlamda İncelenmesi̇

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