Preparing accounting students for ethical decision making: Developing individual codes of conduct based on personal values

Sheehan, Norman T.; Schmidt, Joseph A.

doi:10.1016/j.jaccedu.2015.06.001

Cited by 28 publications

(17 citation statements)

References 44 publications

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“…Contract. The application research of psychological contract theory begins with the research on the perception, emotional response [18], and corresponding behavioral response of the fulfillment degree of responsibilities and obligations between the organization and its members. Job satisfaction of members is one of the important quality indicators of organizational management efficiency.…”

Section: Research and Analysis On The Application Of Psychologicalmentioning

confidence: 99%

[Retracted] An Analysis of Students’ Work Values Education Strategies and Environment Based on Psychological Contract

Dai

2022

Journal of Environmental and Public Health

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An implicit agreement between people and organizations is known as a psychological contract. It represents what each party anticipates from the other in terms of giving and receiving. The psychological contract theory has forced ideological and political educators to adapt their ideas and develop new teaching strategies. The psychological expectations of the educatees can be fully mobilized and the value orientation of both sides tends to be consistent through the creation of a strong psychological contract between the educators on both sides, which will help to increase the efficacy of ideological and political education. There is theoretical and empirical support for the organizational remedy after a psychological contract breach. Student work is intended to meet the individual needs of students or the needs of society, resulting in two completely distinct values, namely, values based on individuals and values based on societies. Students’ work in the new era should be a harmonious blend of personal values and social values. In the study, students’ work values fluctuated about 70% of the time, and psychological contracts had a significant impact on those work values. In the past 50 years, the psychological contract theory has seen the development and refinement of its theoretical framework, the clear definition of its content and organizational principles, the behavior research following psychological contract rupture and breach, the establishment and compensation of psychological contracts, and more. The process of organization management has benefited from the continuous concretization and expansion of its application field as a management theory and method.

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Section: Research and Analysis On The Application Of Psychologicalmentioning

confidence: 99%

[Retracted] An Analysis of Students’ Work Values Education Strategies and Environment Based on Psychological Contract

Dai

2022

Journal of Environmental and Public Health

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“…Trellinger and Loui (2015) encouraged engineering students to develop their own philosophy of learning. Sheehan and Schmidt (2015) utilized Beatty et al’s work in an exercise to help accounting students articulate and clarify their personal values, while Shields (2018) drew on “Philosophy Rediscovered” to assist graduate students to articulate the theoretical frameworks for their research.…”

Section: Impact Beyond the Higher Education Teaching Philosophies Litmentioning

confidence: 99%

Teaching Philosophy Statements

Laundon

Cathcart

Greer

2020

Journal of Management Education

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Teaching philosophy statements articulate educators’ beliefs about what makes learning happen. They can be powerful tools in identifying assumptions about teaching, articulating our values as educators, and connecting to a community within and across disciplines. Teaching philosophy statements are often an integral part of job applications, promotion and tenure processes, teaching development, and teaching awards. By developing a philosophy and discussing it with colleagues, educators can improve their practice through the process of reflection, dialogue, and engagement with scholarship of learning and teaching. The recipients of the 2020 JME Lasting Impact Award are companion articles “Philosophy rediscovered: Exploring the connections between teaching philosophies, educational philosophies, and philosophy” and “Finding our roots: An exercise for creating a personal teaching philosophy statement” by Beatty et al. These articles have had a profound and sustained impact on management education and other disciplines by furthering understandings of teaching philosophies and their connection to effective teaching and learning. Analysis of subsequent teaching philosophy statement research identifies three strands of inquiry: how to develop a teaching philosophy, the role of teaching philosophies in graduate education, and the relationship between teaching philosophies and continuous professional development. The impact of the papers and areas for future research are canvassed.

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“…Decision-making research shows more possibilities for problem solving and values integration. Sheehan and Schmidt (2015) model of ethical decision-making includes moral sensitivity, moral judgment, moral motivation, and moral action where values are presented in the component of moral motivation. Another useful approach concerned with values comes from decision-making in management.…”

Section: The Background Of the Conceptual Frameworkmentioning

confidence: 99%

“…Values are tightly related to personal integrity and identity and guide an individual’s perception, judgment, and behavior ( Halstead, 1996 ; Schwartz, 1992 ). Sheehan and Schmidt (2015) found that values influenced ethical decision-making of accounting study programme students when they uncovered their own values and grounded in them their individual codes of conduct for future jobs. Hence, the effect of values discloses by observing the problem solver’s decision-making.…”

Section: The Background Of the Conceptual Frameworkmentioning

confidence: 99%

“…Indeed, decision-making is a part of problem solving, which emerges while choosing between alternatives. Yet, values, moral, and ethical issues are more common in decision-making research (e.g., Keeney, 1994 ; Verplanken & Holland, 2002 ; Hall & Davis, 2007 ; Sheehan & Schmidt, 2015 ). Though, research by Shepherd, Patzelt, and Baron (2013) , Baron, Zhao, and Miao (2015) has affirmed that contemporary business decision makers rather often leave aside ethical issues and moral values.…”

Section: Introductionmentioning

confidence: 99%

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Problem solving through values: A challenge for thinking and capability development

Škėrienė

Jucevičienė

2020

Thinking Skills and Creativity

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Highlights This paper introduces the 4W framework of consistent problem solving through values. The 4W suggests when, how and why the explication of values helps to solve a problem. The 4W is significant to teach students to cope with problems having crucial consequences. The paper considers challenges using such framework of thinking in different fields of education.

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Preparing accounting students for ethical decision making: Developing individual codes of conduct based on personal values

Cited by 28 publications

References 44 publications

[Retracted] An Analysis of Students’ Work Values Education Strategies and Environment Based on Psychological Contract

[Retracted] An Analysis of Students’ Work Values Education Strategies and Environment Based on Psychological Contract

Teaching Philosophy Statements

Problem solving through values: A challenge for thinking and capability development

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