Promoting the moral development of accounting graduate students: an instructional design and assessment

Welton, Ralph E.; Lagrone, R. Michael; Davis, James R.

doi:10.1080/09639289400000004

Cited by 89 publications

(104 citation statements)

References 7 publications

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“…Kohlberg (1969), as cited in McPhail and Walters (2009), stated that morals develop through three stages, namely the preconventional, conventional, and post-conventional stages. Welton et al (1994) stated that an individual's ability to resolve ethical dilemmas is influenced by their level of moral reasoning. The results of several studies presented by Liyanarachi & Newdick (2009) showed that the level of an individual's moral reasoning will affect their ethical behavior.…”

Section: Moral Reasoningmentioning

confidence: 99%

“…Several studies in the field of ethics (Arnold & Ponemon, 1991;Welton, et al 1994;and Liyanarachi & Newdick, 2009) use the moral development theory to observe individuals' tendencies to conduct an action. The notion that is commonly used is the theory of Kohlberg's level of moral reasoning.…”

Section: Introductionmentioning

confidence: 99%

“…The notion that is commonly used is the theory of Kohlberg's level of moral reasoning. Knowing one's level of moral reasoning would be the foundation to determine the tendency of individuals to perform a certain action, specifically with regard to ethical dilemmas Welton et al (1994) states that an individual's ability to resolve ethical dilemmas is influenced by the level of his moral reasoning. Wilopo's research (2006) found that individuals with high levels of moral reasoning are less likely to attempt accounting fraud.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

The Effect of Individual Morality and Internal Control on the Propensity to Commit Fraud: Evidence From Local Governments

Puspasari

Suwardi

2016

JIEB

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Section: Moral Reasoningmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The Effect of Individual Morality and Internal Control on the Propensity to Commit Fraud: Evidence From Local Governments

Puspasari

Suwardi

2016

JIEB

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“…Hal ini berarti partisipan yang memiliki moral rendah cenderung untuk melakukan kecurangan akuntansi dibandingkan dengan partisipan yang memiliki moral tinggi. Hasil ini sesuai dengan tahapan perkembangan moral Kohlberg dimana individu yang memiliki tahapan moralitas tinggi akan semakin menghindarkan diri dari kecurangan akuntansi karena memiliki sikap etis dan mengutamakan kepentingan universal lebih tinggi daripada kepentingan pribadinya (Welton, 1994;Wilopo, 2006;Liyanarachi, 2009;Puspasari, 2012;Dewi, 2014).…”

Section: Tabel 6 Hasil Uji Hipotesisunclassified

Moralitas, Pengendalian Internal Dan Gender Dalam Kecenderungan Terjadinya Fraud

Merawati

Mahaputra

2017

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Morality, Internal Control and Gender in Fraud.University is an economic entity which is required to be accountable and transparent in funds management. Accountability can be indicated through financial reporting that is free from fraud. Fraud refers to the intentionally accounting errors to mislead the financial statement readers and usersin order to taking advantages. This research conducted with research design experiments 2x2 factorial by adding a gender perspective in examining the tendency of commit accounting fraud between individuals who have a (high or low) level of moral reasoning and (with or without) elements of internal control organization as factors that could cause accounting fraud. Data was analyze with two-ways ANOVA and Mann Whitney test in testing hypotheses. Research results indicate significant differences in the tendency of the accounting fraud due to the level of morality, internal control and gender. The results of this study are expected to provide recommendations in evaluating internal control policy to prevent fraudulent accounting practices and the importance of ethics and character education in the university environment to reduce the intention of fraud.Keywords: fraud, gender, morality, internal control Abstrak: Moralitas, Pengendalian Internal dan Gender Dalam Kecenderungan Terjadinya Fraud.Perguruan Tinggi merupakan entitas ekonomi yang juga dituntut untuk selalu akuntabel dan transparan dalam pengelolaan dana. Akuntabilitas dapat ditunjukkan melalui pelaporan keuangan yang bebas dari unsur fraud. Fraud adalah kecurangan akuntansi yang mengacu pada kesalahan akuntansi yang dilakukan secara sengaja untuk menyesatkan pembaca dan pengguna laporan keuangan dan bertujuan untuk mengambil keuntungan.Penelitian ini dilakukan dengan desain penelitian eksperimen 2x2 faktorial dengan menambahkan perspektif gender dalam menguji adanya kecenderungan melakukan kecurangan akuntansi antara individu yang memiliki level penalaran moral (tinggi dan rendah) dan elemen pengendalian internal organisasi (ada dan tidak ada) sebagai faktor yang akan diteliti sebagai penyebab terjadinya kecurangan akuntansi. Teknik analisis data yang digunakan adalah two ways Anova dan uji beda dalam menguji hipotesis. Hasil penelitian menunjukkan adanya perbedaan kecenderungan terjadinya kecurangan akuntansi yang disebabkan oleh level moralitas, pengendalian internal dan gender. Hasil ini diharapkan dapat memberikan rekomendasi bagi Perguruan Tinggi dalam mengevaluasi kebijakan pengendalian internal untuk mencegah terjadinya praktik kecurangan akuntansi serta pentingnya pendidikan etika dan karakter di lingkungan Perguruan Tinggi untuk mengurangi niat melakukan fraud.

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“…In addition to positive examples of ethics education at the University of Extremadura (Dellaportas et al 2006;Welton et al 1994;Gardner 2007), utilitarian, pragmatic and superficial perspectives are still commonly taught in Finance and Business coursework (Gray et al, 1994). That is why universities are sometimes accused of emphasising business optimisation, efficiency and effectiveness by promoting the maximization of monetary benefits to the detriment of other values (Currie et al, 2010;Starkey & Tempest, 2009).…”

Section: Literature Review Teaching Ethics At the University Through mentioning

confidence: 99%

Teaching ethics through court judgments in Finance, Accounting, Economics and Business

Ramírez

2017

Etikk Praksis - Nord J Appl Ethics

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Promoting the moral development of accounting graduate students: an instructional design and assessment

Cited by 89 publications

References 7 publications

The Effect of Individual Morality and Internal Control on the Propensity to Commit Fraud: Evidence From Local Governments

The Effect of Individual Morality and Internal Control on the Propensity to Commit Fraud: Evidence From Local Governments

Moralitas, Pengendalian Internal Dan Gender Dalam Kecenderungan Terjadinya Fraud

Teaching ethics through court judgments in Finance, Accounting, Economics and Business

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