Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 4 of 4

Full-Text Articles in Business

Ethics Readiness: An Analysis Of Community College Students' Moral Sensitivity Scores, Julie Wallace Aug 2013

Ethics Readiness: An Analysis Of Community College Students' Moral Sensitivity Scores, Julie Wallace

Doctoral Dissertations and Projects

In this retrospective causal-comparative study, the readiness of Virginia community college students to receive an accounting ethics curriculum was analyzed by measuring and comparing their moral sensitivity scores to the moral sensitivity scores of a group of four year university students. A sample of college students attending community college principles of accounting courses and a sample of college students attending four year university principles of accounting courses were administered a nationally recognized moral sensitivity survey instrument, the Defining Issues Test 2 (DIT2). The survey results were analyzed using a t-test for differences between means. It was found that there was …


Cultural Influences On Accounting And Its Practices, Meredith Young Apr 2013

Cultural Influences On Accounting And Its Practices, Meredith Young

Senior Honors Theses

This thesis discusses various cultural aspects that have influenced accounting. Hofestede (1984) and Gray (1988) conducted studies and observations of the cultural dimensions and values that have contributed to culture and accounting research. National culture is broad in its influences, but affects the smallest aspects of society-even accounting. Accounting is also influenced by organizational culture, the overall environment in which a company functions. Next is ethics, an integral aspect of accounting, persuaded by the culture in which it is derived. Religion is more than a belief; it constitutes a way of life, involving unique practices and perspectives in accounting. Last, …


Introducing A Writing Skills Intervention Into An Undergraduate Financial Accounting Course, Barbara M. Tarasovich, Benoit Boyer Apr 2013

Introducing A Writing Skills Intervention Into An Undergraduate Financial Accounting Course, Barbara M. Tarasovich, Benoit Boyer

WCBT Faculty Publications

This paper describes how integrating a research project into an undergraduate business school core accounting course provides opportunities to develop critical writing skills while reinforcing ethics as part of the business school curriculum. The paper discusses an end-to-end process from the overall goals and details of the assignment to assess student skills. After researching an ethical topic in business, students are challenged to complete a research paper examining the issue and stating and supporting their opinion and views of the issue. While writing courses or assignments are not unusual in business program, the unique approach described in this paper includes …


An Examination Of Personal Values And Value Systems Of Chinese And U.S. Business Students, Don Giacomino, Xin Li, Michael D. Akers Jan 2013

An Examination Of Personal Values And Value Systems Of Chinese And U.S. Business Students, Don Giacomino, Xin Li, Michael D. Akers

Accounting Faculty Research and Publications

Using the Rokeach Value Survey and the Musser and Orke typology this paper examines the personal values and value systems of business students in China and compares the results with the results of a recent study that used similar methodology to examine the values and value systems of U.S. students. The study also examines the differences in values and value systems of the Chinese students by gender and by major. While there are few differences for the Chinese students by gender, our findings show several differences in the rankings of values by the Chinese and U.S. students as well as …