Anti-Intellectualism, Tolerance for Ambiguity and Locus of Control: Impact on Performance in Accounting Education

Triki, Anis; Nicholls, Shane; Wegener, Matt; Bay, Darlene; Cook, Gail Lynn

doi:10.1108/s1085-4622(2012)0000013009

Cited by 10 publications

(9 citation statements)

References 40 publications

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“…Indicates how an individual could perceive and process information in relation to a stimuli or ambiguous situations when burdened with a collection of complex, unfamiliar or incongruent clues (Brendel et al, 2016;Triki et al, 2012).…”

Section: Tolerance For Ambiguitymentioning

confidence: 99%

The nexus between information and consumer confusion: information provider vs information recipient

Dharmasena

Jayathilaka

2020

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Purpose The purpose of this study is aimed at analysing the contributors of consumer confusion from the perspective of both information providers and recipients. Design/methodology/approach Using Sri Lanka as a case study, this study demonstrates views of consumer confusion in terms of information and its contributors in light of the framework adopted by Lu and Gursoy (2015). Findings The results ascertain that too much, too similar and too ambiguous information from information providers’ perspective have a significant impact on consumer confusion in the context of the inbound tourist industry in Sri Lanka. Most importantly, it is evident that the information recipients’ knowledge and behaviour attributes, namely, internet experience, learning orientation, tolerance for ambiguity, price consciousness and requirement for cognition have no significant impact on consumer confusion. Furthermore, the quality and quantity of information provided are crucial for the minimisation or avoidance of consumer confusion. Practical implications The practical implications drawn from this study could influence all stakeholders of the inbound online tourism trade including managers, advertising executives and marketing experts in providing good quality information to promote tourism. Originality/value The contribution of this research is related to the analysis from a theoretical and an empirical perspective of both the information providers’ and decision-making of recipients.

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Section: Tolerance For Ambiguitymentioning

confidence: 99%

The nexus between information and consumer confusion: information provider vs information recipient

Dharmasena

Jayathilaka

2020

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“…This inverse relationship is not consistent with the results Weisbrod (2009) showed in his study where increased tolerance of ambiguity leaded to less ethical decision-making. Given that the study found no significant relationship between tolerance of ambiguity and ethical decision-making in accountants, Triki et al (2012) showed that tolerance of ambiguity may affect the accounting education. Norton (1975) argued that people with a high tolerance of ambiguity would enjoy uncertainty and are superior in their performance concerning ambiguous tasks.…”

Section: Comparison Of the Results With The Results Of Other Studiesmentioning

confidence: 65%

“…This means that the tolerance of ambiguity managers increases when they have job satisfaction in their working environment. Triki et al (2012) studied three unique features to improve accounting education: anti-intellectualism, tolerance of ambiguity and internal locus of control. Their results indicated that these variables could affect the accounting education.…”

Section: Tolerance Of Ambiguity and Ethical Decision-makingmentioning

confidence: 99%

The role of tolerance of ambiguity on ethical decision-making students

Moardi

Salehi

Marandi

2016

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Purpose This paper aims to investigate the role of affect and tolerance of ambiguity on ethical decision-making of management and accounting students. Design/methodology/approach Weisbrod’s (2009) questionnaire on ethical decision-making in individual and organizational situations, McDonald’s (1970)16-factor questionnaire on tolerance of ambiguity and Watson et al.’s (1988) Positive and Negative Affect Schedule were used to study the students’ views toward research hypotheses. The population used in this study includes graduate and PhD students of accounting and management during the academic year 2014-2015. The number of samples is 398 and sample members selected using simple random sampling method. Hypotheses test using structural equation modeling in the AMOS software version 18. Findings Results of hypotheses shows that individual characteristics of positive and negative affect and tolerance of ambiguity have no effect on accounting students’ ethical decision-making, but there is a significant positive relationship between management students’ negative affect and ethical decision-making, and a significant negative relationship between management students’ increased level of tolerance of ambiguity and ethical decision-making. The findings also show that affect (positive and negative) and tolerance of ambiguity have no interactive effect on accounting students’ ethical decision-making, whereas among students of management, there is a significant relationship between interactive effect of negative affect and tolerance of ambiguity on ethical decision-making. The results show that there is a significant difference between students of management and accounting based on negative effects and tolerance of ambiguity on ethical decision-making. Originality/value The current paper is almost the first paper which was conducted in developing countries.

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“…Instructional games such as card games (e.g., Rowe, 2001), quiz games (e.g., "Who want to be Millionaire" by Cook & Hazelwood, 2002;McEacharn, 2005), educational game without simulation features (e.g., Chan, Song, Rivera, & Trongmateerut, 2016), and board games (e.g., "Bingo" by Haywood, McMullen, and Wygal (2004) and Rhodes & Smith, (2004); "Connect Four" by Haywood & Wygal (2009) were excluded, as they are not in line with the definition of simulation games used in this study. Likewise, instructional simulation without game features such as audit risk simulations (e.g., Green & Calderon, 2005), Monte Carlo simulation (e.g., Henry, Crawford, & Lipsig, 2002), and 'pure' virtual reality (e.g., Chen & Tsai, 2012;Hornik & Thornburg, 2010;Ketelhut, Nelson, Clarke, & Dede, 2010) were also excluded. Second, the main purpose of the study was to empirically investigate the impact of simulation games on learning.…”

Section: Search Methodsmentioning

confidence: 99%

Creating a Modified Monopoly Game for Promoting Students' Higher-Order Thinking Skills and Knowledge Retention

Kuang

2021

Issues in Accounting Education

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This study modifies a popular business simulation game, Monopoly, to assess its effectiveness as a learning and teaching tool for helping high school accounting students acquire and apply foundational accounting concepts. The study compares an accounting-focused, Modified Monopoly with two other instructional methods. Using a quasi-experimental approach involving three learning groups, with random assignment of treatments based on school/class, a sample of 144 accounting students was obtained. This study found students using Modified Monopoly showed significantly greater improvement between their pre-test and the post-test scores than students in Computer-assisted instruction (CAI) but significantly less improvement than a paper-based extended accounting problem (EAP). However, students using Modified Monopoly, similar to the students in CAI, did not suffer the same significant decay in knowledge as students in EAP. These results offer evidence for the significant and more enduring learning benefits Modified Monopoly can produce in students’ higher order thinking skills.

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Anti-Intellectualism, Tolerance for Ambiguity and Locus of Control: Impact on Performance in Accounting Education

Cited by 10 publications

References 40 publications

The nexus between information and consumer confusion: information provider vs information recipient

The nexus between information and consumer confusion: information provider vs information recipient

The role of tolerance of ambiguity on ethical decision-making students

Creating a Modified Monopoly Game for Promoting Students' Higher-Order Thinking Skills and Knowledge Retention

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