The Conceptual Framework of Moral Intensity Moderating Effect on The Relationship between Accounting Students’ Attitude forward Community Services and Soft Skills
Abstract
Cases of accounting fraud emerge one after another in companies around the world. Although listed companies are required to disclose accurate and transparent financial statements in time, and these financial statements are audited by certified public accountants, it is still difficult to avoid the occurrence of accounting fraud. The purpose of this study is to study the stage of accountants' learning moral education in universities on the basis of the original corporate governance. Based on the experiential learning theory, this paper offers the conceptual framework regarding the moderating effect of moral intensity in the relationship Between Accounting students' attitude forward community services and soft skills. The lab uses questionnaires to collect data on students' attitudes, soft skills and moral strength toward community service. Data collected to validate students' attitudes toward community service can improve their soft skills, and this relationship will be further consolidated under the positive regulation of moral strength.
References
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Bellucci, M., Acuti, D., Simoni, L., & Manetti, G. (2021). Restoring an eroded legitimacy: the adaptation of nonfinancial disclosure after a scandal and the risk of hypocrisy. Accounting, Auditing and Accountability Journal, 34(9), 164–186. https://doi.org/10.1108/AAAJ-12-2019-4359
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Bergsteiner, H., Avery, G. C., & Neumann, R. (2010). Kolb’s experiential learning model: Critique from a modelling perspective. Studies in Continuing Education, 32(1), 29–46. https://doi.org/10.1080/01580370903534355
BizEd Magazine, Annual Dean’s Conference, AACSB, Feb 8-10, 2015.
Boss, J. A. (1994). The effect of community service work on the moral development of college ethics students. Journal of Moral Education, 23(2), 183–198. https://doi.org/10.1080/0305724940230206
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Cycyota, C. S., Ferrante, C. J., & Schroeder, J. M. (2016). Corporate social responsibility and employee volunteerism: What do the best companies do? Business Horizons, 59(3), 321–329. https://doi.org/10.1016/j.bushor.2016.01.004
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Felten, P., & Clayton, P. H. (2011a). Service-learning. New Directions for Teaching and Learning, 128, 75–84. https://doi.org/10.1002/tl.470
Felten, P., & Clayton, P. H. (2011b). Service-learning. In New Directions for Teaching and Learning (Issue 128). https://doi.org/10.1002/tl.470
Ferrari, J. R., & Chapman, J. G. (2014). Educating students to make a difference: Community-based service learning. Routledge.
Fisher, E., McLeod, A. J., Savage, A., & Simkin, M. G. (2016). Ghostwriters in the cloud. Journal of Accounting Education, 34, 59–71. https://doi.org/10.1016/j.jaccedu.2015.11.001
Friedman, S. D. (1996). Community Involvement Projects in Wharton’s MBA Curriculum. Journal of Business Ethics, 15, 95–101.
Gallivan, M. J., Truex, D. P., & Kvasny, L. (2004). Changing patterns in IT skill sets 1988-2003. Advances in Information Systems, 35(3), 64–87. https://doi.org/10.1145/1017114.1017121
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Geroy, G. D., Wright, P. C., & Jacoby, L. (2000). Toward a conceptual framework of employee volunteerism: an aid for the human resource manager. Management Decision, 38(4), 280–286. http://www.emerald-library.com
Gray, M. J., Ondaatje, E. H., Fricker, R. D., & Geschwind, S. A. (2000). Assessing Service-Learning: Results Froma a Svervy of “Learn and Serve America, Higher Education.” Change: The Magazine of Higher Learning, 32(2), 30–39. https://doi.org/10.1080/00091380009601721
Gunarathne, N., Senaratne, S., & Herath, R. (2021). Addressing the expectation–performance gap of soft skills in management education: An integrated skill-development approach for accounting students. The International Journal of Management Education, 19(3), 100564. https://doi.org/10.1016/j.ijme.2021.100564
Hatcher, J., Bringle, R., & Muthiah, R. (2004). Hatcher, Bringle and Muthiah (2004) designing effective reflection what matters to service learning. Michigan Journal of Community Service Learning, 11(1), 38–46.
Heckman, J. J., & Corbin, C. O. (2016). Capabilities and Skills. Journal of Human Development and Capabilities, 17(3), 342–359. https://doi.org/10.1080/19452829.2016.1200541
Heckman, J. J., & Kautz, T. (2012). Hard evidence on soft skills. Labour Economics, 19(4), 451–464. https://doi.org/10.1016/j.labeco.2012.05.014
Henig, I. (1982). Proper Efficiency with Respect to Cones. JOURNAL OF OPTIMIZATION THEORY AND APPLICATIONS, 36(3).
Jones, T. M. (1991). ETHICAL DECISION MAKING BY INDIVIDUALS IN ORGANIZATIONS: AN ISSUE-CONTINGENT MODEL. Academy of Management Review, 16(2), 366–395.
Jr, P. T. C., & Mccrae, R. R. (1992). FOUR WAYS FIVE FACTORS ARE BASIC. Personality and Individual Differences, 13(6), 653–665.
Kavanagh, M. H., & Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting & Finance, 48(2), 279–300. https://doi.org/10.1111/j.1467-629X.2007.00245.x
Kechagias, K., Welsh, M., Stewart, M., & Mearns, A. (2011). Teaching and Assessing Soft Skills.
Keen, C., & Hall, K. (2009). Engaging with Difference Matters: Longitudinal Student Outcomes of Co-Curricular Service-Learning Programs. The Journal of Higher Education, 80(1), 59–79. https://doi.org/10.1080/00221546.2009.11772130
Kember, D., Leung, D. Y. P., & Ma, R. S. F. (2007). Characterizing learning environments capable of nurturing generic capabilities in higher education. Research in Higher Education, 48(5), 609–632. https://doi.org/10.1007/s11162-006-9037-0
Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? Accounting Review, 87(3), 761–796. https://doi.org/10.2308/accr-10209
Kolk, A., Hong, P., & van Dolen, W. (2010). Corporate social responsibility in China: An analysis of domestic and foreign retailers’ sustainability dimensions. Business Strategy and the Environment, 19(5), 289–303. https://doi.org/10.1002/bse.630
Kolodinsky, R. W., Madden, T. M., Zisk, D. S., & Henkel, E. T. (2010). Attitudes about corporate social responsibility: Business student predictors. Journal of Business Ethics, 91(2), 167–181. https://doi.org/10.1007/s10551-009-0075-3
Lowery, C. M., & Beadles, N. A. (2009). Differences between Work-related Ethics and Non-work Ethics, and the Effects of Religiosity. Journal of Managerial Issues, 21(3), 421–435. http://www.jstor.orgURL:http://www.jstor.org/stable/40604658http://www.jstor.org/stable/40604658?seq=1&cid=pdf-reference#references_tab_contents
Markus, H. E., & King, D. A. (2003). A survey of group psychotherapy training during predoctoral psychology internship. Professional Psychology: Research and Practice, 34(2), 203–209. https://doi.org/10.1037/0735-7028.34.2.203
Mastracchio Jr, N. J. (2005). Teaching CPAs About Serving the Public Interest. The CPA Journal, 75(1), 6–6.
McCabe, D. L., Treviño, L. K., & Butterfield, K. D. (2001). Cheating in academic institutions: A decade of research. Ethics and Behavior, 11(3), 219–232. https://doi.org/10.1207/S15327019EB1103_2
Moores, T. T., Cha, J., & Chang, J. (2006). Ethical Decision Making in Software Piracy: Initial Development and Test of a Four-Component Model. MIS Quarterly, 30(1), 167–180. http://www.jstor.orgStableURL:http://www.jstor.org/stable/25148722
Morris, T. H. (2020). Experiential learning–a systematic review and revision of Kolb’s model. Interactive Learning Environments, 28(8), 1064–1077. https://doi.org/10.1080/10494820.2019.1570279
Nicholson, J. S., Truelove, H. B., & Barton, J. M. (2017). Measuring college students’ community service attitudes validly and efficiently: Development of a short version of the Community Service Attitudes Scale. Journal of Community Engagement and Higher Education, 8(4), 18–28. www.psri.hs.iastate.edu/
Peterson, K., DeCato, L., & Kolb, D. A. (2015). Moving and Learning: Expanding Style and Increasing Flexibility. Journal of Experiential Education, 38(3), 228–244. https://doi.org/10.1177/1053825914540836
Rebele, J. E., & Pierre, E. K. st. (2019). A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge. Journal of Accounting Education, 48, 71–79.
Robles, M. M. (2012a). Executive Perceptions of the Top 10 Soft Skills Needed in Today’s Workplace. Business Communication Quarterly, 75(4), 453–465. https://doi.org/10.1177/1080569912460400
Robles, M. M. (2012b). Executive Perceptions of the Top 10 Soft Skills Needed in Today’s Workplace. Business Communication Quarterly, 75(4), 453–465. https://doi.org/10.1177/1080569912460400
Rossouw, G. J. (2005). Business ethics and corporate governance in Africa. Business and Society, 44(1), 94–106. https://doi.org/10.1177/0007650305274851
Rutherford, B., Boles, J., Hamwi, G. A., Madupalli, R., & Rutherford, L. (2009). The role of the seven dimensions of job satisfaction in salesperson’s attitudes and behaviors. Journal of Business Research, 62(11), 1146–1151. https://doi.org/10.1016/j.jbusres.2008.10.019
Salam, M., Awang Iskandar, D. N., Ibrahim, D. H. A., & Farooq, M. S. (2019). Service learning in higher education: a systematic literature review. In Asia Pacific Education Review (Vol. 20, Issue 4, pp. 573–593). Springer Netherlands. https://doi.org/10.1007/s12564-019-09580-6
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Published
2022-11-01
How to Cite
JIA, Xiaoxiao et al.
The Conceptual Framework of Moral Intensity Moderating Effect on The Relationship between Accounting Students’ Attitude forward Community Services and Soft Skills.
Asian Journal of Behavioural Sciences, [S.l.], v. 4, n. 3, p. 33-47, nov. 2022.
ISSN 2710-5865.
Available at: <https://myjms.mohe.gov.my/index.php/ajbs/article/view/20083>. Date accessed: 11 sep. 2024.
Section
Articles
