Holistic Well-Being Scale

Rethinking the accounting ethics education research in the post- COVID-19 context

“…Second, the university level includes the studies that examine the course content of accounting ethics and the teaching techniques Auyeung et al, 2006;Christensen et al, 2018;LaGrone et al, 1996;Marzuki et al, 2017;Massey & van Hise, 2009;Miller & Shawver, 2018;Miller et al, 2020;O'Leary & Stewart, 2013;Shawver & Miller, 2017;Sorensen et al, 2017;Tormo-Carbó et al, 2018;Tunca Caliyurt, 2007;Warinda, 2013;Welton & Guffey, 2009;West & Buckby, 2020). Finally, the individual level includes all the studies that have focused on the personal features of faculty members, professionals or students that affect their morality or ethics development (Andersen & Klamm, 2018;Chan & Leung, 2006;Christensen et al, 2018;LaGrone et al, 1996;Marzuki et al, 2017;Miller et al, 2020;Montenegro & Rodrigues, 2020;Richmond Pope, 2005;Shawver & Miller, 2017;Shawver & Sennetti, 2009;Shen & Zheng, 2020;Sorensen et al, 2017;Sugahara et al, 2010;Tormo-Carbó et al, 2018, 2016Tunca Caliyurt, 2007;Waldron & Fisher, 2017;Warinda, 2013). As shown in the following table, some studies focused on two levels; for example, Miller et al (2020), Marzuki et al (2017, Warinda (2013), andTunca Caliyurt (2007) studied university and individual level.…”

“…However, found that female students have no relationship with cognitive moral capability. Moreover, other studies found a non-significant relationship between gender and moral reasoning and ethical behaviour Chan & Leung, 2006;Christensen et al, 2018;LaGrone et al, 1996;Shawver & Miller, 2017;Tormo-Carbó et al, 2018). In terms of faculty members, according to Warinda (2013), females fully support teaching accounting ethics courses, and they were more prepared to teach accounting ethics courses than males.…”

“…Montenegro and Rodrigues (2020) support these findings, and they find significant evidence that older accounting students tend to judge earnings management more harshly than younger students. In contrast, other studies found a insignificant relationship between student age and moral reasoning and ethical behaviour Chan & Leung, 2006;Christensen et al, 2018;LaGrone et al, 1996;Shawver & Miller, 2017;Tormo-Carbó et al, 2018). Most researchers measured age as a continuous variable Chan & Leung, 2006;LaGrone et al, 1996;Tormo-Carbó et al, 2018).…”

“…As shown from Table 2, most of the sampled articles focus on the moral development of accounting students and its relationship with the demographic and individual variables such as gender, age Chan & Leung, 2006;Christensen et al, 2018;LaGrone et al, 1996;Shawver & Miller, 2017;Tormo-Carbó et al, 2018, 2016, previous ethics course LaGrone et al, 1996;Sugahara et al, 2010;Tormo-Carbó et al, 2018, 2016, and work experience (Andersen & Klamm, 2018;. Controversies have been found among their results.…”

“…In contrast, other studies found a insignificant relationship between student age and moral reasoning and ethical behaviour Chan & Leung, 2006;Christensen et al, 2018;LaGrone et al, 1996;Shawver & Miller, 2017;Tormo-Carbó et al, 2018). Most researchers measured age as a continuous variable Chan & Leung, 2006;LaGrone et al, 1996;Tormo-Carbó et al, 2018). While Christensen et al (2018) used a scale of (under 26, or more than 26), Andersen and Klamm (2018) used a scale of (18-22, or more than 22).…”