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An Examination Of The Differences Between Personal Values And Value Types Of Female And Male Accounting And Nonaccounting Majors, Michael Akers, Don Giacomino
An Examination Of The Differences Between Personal Values And Value Types Of Female And Male Accounting And Nonaccounting Majors, Michael Akers, Don Giacomino
Michael D. Akers
Research has shown that a person's values affect his or her behavior. While there has been considerable research regarding the ethical perceptions and behavior of business students, there has been limited research regarding the personal values that affect such perceptions and behavior. This study was designed to determine the differences between values and value types of accounting and nonaccounting majors, as well as differences between values and value types of males and females. The values survey questionnaire developed and validated by Schwartz (1992) was used for this study. The instrument, containing 56 values, was administered to business students in three …
Personal Values Of Certified Internal Auditors, Michael Akers, Don Giacomino
Personal Values Of Certified Internal Auditors, Michael Akers, Don Giacomino
Michael D. Akers
Internal auditors are being asked to assist in the development of codes of conduct and to audit ethical compliance and thus are expected to adhere to strict standards of behavior. It is, therefore, important for the Institute of Internal Auditors and other organizations to understand the personal values that underlie behavior in order to determine whether internal auditors' values are consistent with the Standards of Conduct. This article reports the results of a study, which focuses on the personal values of certified internal auditors. The study's main purpose is to determine if the personal values and value systems of CIAs …