Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy

Ariail, Donald L.; Khayati, Amine; Shawver, Tara J.

doi:10.1016/j.jaccedu.2021.100716

Cited by 12 publications

(12 citation statements)

References 96 publications

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“…The theory of ethics is also in line with the results of research where ethics consists of moral principles and standards that encourage individuals to behave ethically. The higher the individual's ability to understand moral and ethical values, the higher his ability to behave ethically (Ariail et al, 2021;Jung et al, 2010). This proves that the Tri Kaya Parisudha philosophy strengthens the effect of equity sensitivity on the ethical behavior of accounting actors (Dewi et al, 2014;Somawati & Made, 2019;Veronika, 2019).…”

Section: Discussionmentioning

confidence: 84%

Assessing the Ethical Behavior of Accounting Accounts Through the Application of the Tri Kaya Parisudha Philosophy on Equity Sensitivity and Ethical Sensitivity

Dewi

Ferayani

2021

IJSSB

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The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The purpose of this study was to examine the sensitivity and ethics to the behavior of accounting actors and to examine the philosophy of Tri Kaya Parisudha, which is one of the local variables of the Balinese Hindu genus which can strengthen the effect of sensitivity and sensitivity on ethical behavior. The method used in this research is the Component-based SEM, Partial Least Square (PLS) analysis method. A questionnaire technique was used as a data collection tool to obtain data. Questionnaires will be distributed to 25 OPD Bangli Regency. The test results show empirical evidence that equity sensitivity has a significant positive effect on the behavior of accounting actors. Second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. Third, the philosophy of Tri Kaya Parisudha strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. Fourth, Tri Kaya Parisudha's philosophy strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors.

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Section: Discussionmentioning

confidence: 84%

Assessing the Ethical Behavior of Accounting Accounts Through the Application of the Tri Kaya Parisudha Philosophy on Equity Sensitivity and Ethical Sensitivity

Dewi

Ferayani

2021

IJSSB

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“…High inner leadership is also believed to be a valuable asset in social life (Anismadiyah et al, 2020). Leaders who have good leadership are assets for community groups to build relationships and achieve group goals (Ariail et al, 2021). Good leadership inspires people emotionally, emphasizing trust and faith in people (Jankelová & Joniaková, 2021).…”

Section: Discussionmentioning

confidence: 99%

Responsibility, Inner Leadership, and Learning Outcomes of Sports Science Students

Guntoro¹

2022

IJMRA

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The purpose of this research was to describe inner leadership and responsibility possessed by sports science students at the Faculty of Sports Science at Cenderawasih University. A quantitative descriptive approach was chosen to achieve the goal. The instrument used in this research was a questionnaire. The questionnaire consists of the Leadership Questionnaire (AJK) which consists of 22 statement items and the Responsibility Questionnaire (ATJ) which consists of 14 statement items. A total of 78 sports science students (male = 49, female = 29) at the Faculty of Sports Science at Cenderawasih University participated in this study. The results of the study found (1) 56.41% of sports student leadership was in the medium category, 41.03% were in the high category, and only 2.56% were in the low category, (2) 52.56% of the responsibilities of sports science students were in a low category, followed by 37.18% in the medium category, and only 10.26% in the high category, (3) there was no difference between male and female sports students in terms of leadership and responsibility. In conclusion, the inner leadership of sports science students tends to be in the fairly high category, while responsibility is in the low category.

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“…Thus, Portuguese HEIs seem to be mostly concerned with technical skills and only residually focus on developing the transversal skills (behavioral, IT, etc.) and ethical values that are not directly related to accounting in the view of Arial et al [32]. We believe this might be happening for a couple of reasons.…”

Section: Dimension 2: What We Practicementioning

confidence: 93%

“…In SMEs, which represent circa 80% of European companies, the accountant needs a greater polyvalence, which is to say they need more transversal skills, more adaptability, and better learning skills, since the training of accountants tends to focus mostly on technical skills bearing in mind more the needs of larger companies, rather than SMEs [31]. The main subject concerning the accountant's profile is related with ethical concerns [25,32,33] and the stereotype of accountants [24,[34][35][36][37]. Therefore, academic training, as well as skills developed, are important to develop professional ethics and avoid financial scandals [21,38].…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Not Practicing What You Preach: How Is Accounting Higher Education Preparing the Future of Accounting

et al. 2022

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The accounting profession is undergoing significant changes due to revolutions in technology and markets. It is ever more important for higher education institutions (HEIs) to understand how to prepare professionals and students for the not-so-distant future. A review of the literature was conducted using VOS Viewer, focusing on the accountant’s profile in the context of the fourth industrial revolution and digital transformation. Then, the literature review’s findings were compared with the curricula of all Portuguese HEI accounting courses. The results show that transversal skills will be crucial in maintaining the relevance of the accounting profession, but HEIs seem to focus their curricula almost entirely on technical competencies/hard skills. There are, therefore, substantial divergences between what literature preaches and what education practices, not unlike what is being reported the world over. The origins and solutions to this apparent paradox are explored so as to contribute to good practices in other contexts and as a cautionary tale for other countries’ professional systems.

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Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy

Cited by 12 publications

References 96 publications

Assessing the Ethical Behavior of Accounting Accounts Through the Application of the Tri Kaya Parisudha Philosophy on Equity Sensitivity and Ethical Sensitivity

Assessing the Ethical Behavior of Accounting Accounts Through the Application of the Tri Kaya Parisudha Philosophy on Equity Sensitivity and Ethical Sensitivity

Responsibility, Inner Leadership, and Learning Outcomes of Sports Science Students

Not Practicing What You Preach: How Is Accounting Higher Education Preparing the Future of Accounting

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