國立虎尾科技大學 |

Ethical Decision-Making Accounting Competencies : = Practitioners' Perspectives.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Ethical Decision-Making Accounting Competencies :/
其他題名:	Practitioners' Perspectives.
作者:	Meador, Gwendolyn Parrish.
面頁冊數:	1 online resource (256 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.
Contained By:	Dissertation Abstracts International79-01A(E).
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355215755

Ethical Decision-Making Accounting Competencies : = Practitioners' Perspectives.
Meador, Gwendolyn Parrish.

Ethical Decision-Making Accounting Competencies :Practitioners' Perspectives. - 1 online resource (256 pages)

Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.

Thesis (Ph.D.)

Includes bibliographical references

Recent accounting and corporate scandals call into question the ethicality of accounting practice, likewise accounting graduates. Advances in ethical accounting education are not emphasized in today's business schools leaving accounting graduates lacking necessary ethical accounting competencies to make ethical accounting decisions (Abend, 2013; Mastracchio, Jimenez-Angueira, & Toth, 2015; Waples, Antes, Murphy, Connelly, & Mumford, 2009).

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355215755Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Ethical Decision-Making Accounting Competencies : = Practitioners' Perspectives.
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500 $a Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.
500 $a Adviser: Heather Annulis.
502 $a Thesis (Ph.D.) $c The University of Southern Mississippi $d 2017.
504 $a Includes bibliographical references
520 $a Recent accounting and corporate scandals call into question the ethicality of accounting practice, likewise accounting graduates. Advances in ethical accounting education are not emphasized in today's business schools leaving accounting graduates lacking necessary ethical accounting competencies to make ethical accounting decisions (Abend, 2013; Mastracchio, Jimenez-Angueira, & Toth, 2015; Waples, Antes, Murphy, Connelly, & Mumford, 2009).
520 $a Cognitive moral development theory (Kohlberg & Hersh, 1977), stakeholder theory (Freeman, 2004), and organizational mindfulness theory (Ray, Baker, & Plowman, 2011) provide a theoretical framework supporting issues of accounting graduates' ethicality, practitioner in the role of ethical decision-maker, and organizational awareness and performance of business schools.
520 $a The purpose of this study is to determine practitioners' perspectives of ethical accounting competencies required for making ethical accounting decisions. An additional purpose is to identify ethical accounting issues and behaviors experienced by practitioners. Finance and accounting practitioners, through qualitative interviews, provide professional perspectives relevant to ethical accounting practice topics to demonstrate practice-oriented understanding and knowledge of ethical accounting decision making. Interpretative phenomenological analysis was used to investigate ethical business experiences and interpret professional's perceptions.
520 $a Practitioners recognize problems due to lack of trust within their organizations. Additionally, they provide experiences where amoral decision making resulted in inappropriate treatment of accounting standards and principles. Study practitioners identified six ethical accounting competencies useful in ethical decision making. These competencies and other strategies could be valuable to accounting educators in developing ethical accounting curriculum.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
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650 4 $a Higher education. $3 1148448
650 4 $a Curriculum development. $3 1148494
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690 $a 0745
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710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a The University of Southern Mississippi. $b Human Capital Development. $3 1181071
773 0 $t Dissertation Abstracts International $g 79-01A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10620512 $z click for full text (PQDT)