Analysis and comparison of the moral development of students required to graduate with an ethics course

Accounting students become practitioners facing ethical decision-making challenges that can be subject to various interpretations; hence, the profession is concerned with the appropriateness of their decisions. Moral development of these students has implications for a profession under legal challenges, negative publicity, and government scrutiny. Accounting students moral development has been studied by examining their responses to moral questions in Rest's Defining Issues Test (DIT), their professional attitudes on Hall's Professionalism Scale Dimensions, and their ethical orientation-based professional commitment and ethical sensitivity. This study extended research in accounting ethics and moral development by examining students in a college where an ethics course is a requirement for graduation. Knowledge of differences in the moral development of accounting students may alert practitioners and educators to potential problems resulting from a lack of ethical understanding as measured by moral development levels. If student moral development levels differ by major, and accounting majors have lower levels than other students, the conclusion may be that this difference is a causative factor for the alleged acts of malfeasance in the profession that may result in malpractice suits. The current study compared 205 accounting, business, and nonbusiness students from a private university. In addition to academic major and completion of an ethics course, the other independent variable was academic level. Gender and age were tested as control variables and Rest's DIT score was the dependent variable. The primary analysis was a 2x3x3 ANOVA with post hoc tests for results with significant p-value of less than 0.05. The results of this study reveal that students who take an ethics course appear to have a higher level of moral development (p=0.013), as measured by the (DIT), than students at the same academic level who have not taken an ethics course. In addition, a statistically significant difference (p=0.034) exists between freshmen who took an ethics class and juniors who did not take an ethics class. For every analysis except one, the lower class year with an ethics class had a higher level of moral development than the higher class year without an ethics class. These results appear to show that ethics education in particular has a greater effect on the level of moral development than education in general. Findings based on the gender specific analyses appear to show that males and females respond differently to the effects of taking an ethics class. The male students do not appear to increase their moral development level after taking an ethics course (p=0.693) but male levels of moral development differ significantly (p=0.003) by major. Female levels of moral development appear to increase after taking an ethics course (p=0.002). However, they do not differ according to major (p=0.0 97). These findings indicate that accounting students should be required to have a class in ethics as part of their college curriculum. Students with an ethics class have a significantly higher level of moral development. The challenges facing the profession at the current time indicate that public confidence in the reports of client corporations has eroded and one way to restore this confidence could be to require ethics training of future accountants.

Innovative real estate development finance – evidence from Europe

The authors would like to thank the Royal Institution of Chartered Surveyors (RICS) for their financial support of the project and the numerous respondents who gave so freely of their time.

Development of a work-based learning MSc course which incorporates the development and demonstration of professional engineering competence standards

UK engineering standards are regulated by the Engineering Council (EC) using a set of generic threshold competence standards which all professionally registered Chartered Engineers in the UK must demonstrate, underpinned by a separate academic qualification at Masters Level. As part of an EC-led national project for the development of work-based learning (WBL) courses leading to Chartered Engineer registration, Aston University has started an MSc Professional Engineering programme, a development of a model originally designed by Kingston University, and build around a set of generic modules which map onto the competence standards. The learning pedagogy of these modules conforms to a widely recognised experiential learning model, with refinements incorporated from a number of other learning models. In particular, the use of workplace mentoring to support the development of critical reflection and to overcome barriers to learning is being incorporated into the learning space. This discussion paper explains the work that was done in collaboration with the EC and a number of Professional Engineering Institutions, to design a course structure and curricular framework that optimises the engineering learning process for engineers already working across a wide range of industries, and to address issues of engineering sustainability. It also explains the thinking behind the work that has been started to provide an international version of the course, built around a set of globalised engineering competences. © 2010 W J Glew, E F Elsworth.

Radio frequency identification and time-driven activity based costing:RFID-TDABC application in warehousing

Purpose: This paper extends the use of Radio Frequency Identification (RFID) data for accounting of warehouse costs and services. Time Driven Activity Based Costing (TDABC) methodology is enhanced with the real-time collected RFID data about duration of warehouse activities. This allows warehouse managers to have accurate and instant calculations of costs. The RFID enhanced TDABC (RFID-TDABC) is proposed as a novel application of the RFID technology. Research Approach: Application of RFID-TDABC in a warehouse is implemented on warehouse processes of a case study company. Implementation covers receiving, put-away, order picking, and despatching. Findings and Originality: RFID technology is commonly used for the identification and tracking items. The use of the RFID generated information with the TDABC can be successfully extended to the area of costing. This RFID-TDABC costing model will benefit warehouse managers with accurate and instant calculations of costs. Research Impact: There are still unexplored benefits to RFID technology in its applications in warehousing and the wider supply chain. A multi-disciplinary research approach led to combining RFID technology and TDABC accounting method in order to propose RFID-TDABC. Combining methods and theories from different fields with RFID, may lead researchers to develop new techniques such as RFID-TDABC presented in this paper. Practical Impact: RFID-TDABC concept will be of value to practitioners by showing how warehouse costs can be accurately measured by using this approach. Providing better understanding of incurred costs may result in a further optimisation of warehousing operations, lowering costs of activities, and thus provide competitive pricing to customers. RFID-TDABC can be applied in a wider supply chain.

Implementation of supply chain management theory in practice:a questionnaire survey in the United Kingdom

Purpose: The purpose of the research described in this paper is to disentangle the rhetoric from the reality in relation to supply chain management (SCM) adoption in practice. There is significant evidence of a divergence between theory and practice in the field of SCM. Research Approach: The authors’ review of the extant SCM literature highlighted a lack of replication studies in SCM, leading to the concept of refined replication being developed. The authors conducted a refined replication of the work of Sweeney et al. (2015) where a new SCM definitional construct – the Four Fundamentals – was proposed. The work presented in this article refines the previous study but adopts the same three-phase approach: focussed interviews, a questionnaire survey, and focus groups. This article covers the second phase of the refined replication study and describes an integrated research design of a questionnaire research to be undertaken in Britain. Findings and Originality: The article presents an integrated research design of a questionnaire research with emphases on the refined replication of previous work of Sweeney et al. (2015) carried out in Ireland and adapting it to the British context. Research Impact: The authors introduce the concept of refined replication in SCM research. This allows previous research to be built upon in order to test understanding of SCM theory and its practical implementation - based on the Four Fundamentals construct - among SCM professionals in Britain. Practical Impact: The article presents the integrated research design of a questionnaire research that may be used in similar studies.

Annotated record of the detailed examination of Mn deposits from R/V Bosei Maru Cruise GH72-2 stations

In 1972, the five years program 'Basic investigations for exploration of deep sea mineral resources' was laid out by the Agency of Industrial Science and Technology, Ministry of International Trade and Industry. The Geological Survey of Japan and the National Research Institute of Pollution and Resources undertook the first survey project. The survey team consisted of four geologists and a surveyor of the Geological Survey of Japan, and a mechanical, engineer and four mining engineers of National Research Institute of Polution and Resources. The survey started on November 11 using the "Bosei Maru" survey vessel (1100 tons) chartered from Tokai University. The cruise departed from Shimizu harbor to the Ponape and Guam islands, and terminated at the harbor of departure on December 11. The surveyed area was mainly covered the Mariana basin and the Magellan seamounts, and fifteen bottom samples were collected during the cruise. Ferromanganese nodules were obtained at several stations at a depth over 5000m.

To ISDS or not to ISDS: A question of legitimacy in dispute resolution

Investor State Dispute Settlement (ISDS) has gained prominence in recent years with an explosion in the number of investor claims against states. While the evolution of this type of arbitration was expected, its focus and context was not. Investors are currently bringing actions against developed states in unanticipated policy areas. Greece, facing actions from investors challenging its debt haircut and Spain, battling investor challenges to its revamped energy policy are examples of the use of arbitration as a political as well as a dispute resolution tool. It is for this reason why the proposal for the inclusion of ISDS in the Transatlantic Trade and Investment Partnership (TTIP) has caused so much heated discussion. This paper examines the recent evolution and likely trajectory of investor state dispute settlement, reflecting on consequences for perceptions of arbitration and its links with politics and economics.

Welke 'acteur' neemt de controllerrol als extraverte business partner?

Which 'actor' takes the management accountant role as an extravert business partner? Does a relation between the personal trait Extraversion and fulfilling a management accountant role as a business partner exist? Open Universiteit Nederland End thesis MSc Management, Accounting & Finance Support 1: Prof. dr. A.C.N. van de Ven RA Support 2: dr. P.C.M. Claes Examinator: dr. P. Kamminga Date of approval: September 3, 2014 student: P.R. van der Wal (studentnumber 839104017 email petervanderwal2003@yahoo.com The main question of this research is: Does a relation between the personal trait Extraversion and fulfilling a management accountant role as a business partner exist? This research is based on the dataset obtained by the controller survey 2013, executed in commission of the 'Open Universiteit' (Bork & van der Wal, 2014). From the literature review it is clear: among other management accountant roles we need business partners. And there is a relation between the personal trait Extraversion and fulfilling the role as business partner. At the same time a lack of necessary personal traits for this role has been noticed, among which is Extraversion. The factor- and cluster analyses reported by Bork & van der Wal (2014) resulted in the identification of two types of management accountant roles. In this extended research TYPE II is identified as a business partner because (s)he practices activity-combinations which are related to strategy, analyzing, supporting management in decision making, advisory, change-agency and representing the organization. 36% of the population of Dutch management accountants with a master degree (or similar) meet with the role of the business partner. Although the fulfillment of the role (TYPE II) is not purely business partnering. E.g. reporting and scorekeeping are still activities executed by TYPE II and it is not clear to what extent. Apart from that, role TYPE I executes change management and risk-management activities, which are (according to the definition) activities that belong to the business partner. The role as business partner is practiced but not that optimal as defined in theory. The logistic regression analyses on the survey-data show that Extraversion among three other triggers is significant for the prediction of the fulfillment of the management accountant role (Bork & van der Wal, 2014). A more extravert personal trait predicts a preference for TYPE II, which relates to the business partner. This 'in depth research' concentrated on the relation between the Big Five personal traits and the six activity-combinations (factors) instead of on the two clusters (I and II). The statistic analyses confirm the predicting influence of Extraversion on the business partner role. Although, except for one factor, no extra significance has been found in this additional research. The essential question can be confirmed positively: the management accountant role business partner exists in practice, some management accountants are more extravert then others, and there is a positive relation between extraversion and fulfilling the business partner role. Some formulated research limitations are related to the statistical weakness of some prediction outcomes and to interpretation differences that might occur. Further research can e.g. concentrate on the other personal traits and the significance for role-differentiation in education programs. The management accountant survey 2013 Management accountant roles in 2013 in the Netherlands Open Universiteit Nederland End thesis MSc Management, Accounting & Finance Support 1: Prof. dr. A.C.N. van de Ven RA Support 2: dr. P.C.M. Claes Examinator: dr. P. Kamminga Date of approval: September 3, 2014 student: P.R. van der Wal and H.J. Bork studentnumber: 839104017 and 838532340) email: petervanderwal2003@yahoo.com and hjbork@hotmail.com This paper describes the conceptual model and results of the 'management accountants survey 2013'. The survey is part of a longitudinal survey, earlier executed in 2004, 2007 and 2010 under responsibility of the 'Open Universiteit Nederland'. Secondly the dataset of this survey will be used by us to do our own analyses on the predicting value of the triggers 'personality factor: extraversion' and 'lever of control: interactive controls' on the management accounting role that comes close to a role defined as 'Business Partner'. Scientific research shows that there are different management accounting roles, and that these roles change and that preferences exist for certain roles (Verstegen B. , Loo, Mol, Slagter, & Geerkens, 2007). The main question that will be answered in this paper is which coherent combinations of activities are being executed by management accountants in 2013 in the Netherlands by master-graduates? And secondly which triggers of management accountants' activities predict to which cluster a management accountant belongs? The conceptual model of this research has been developed in 2004 (Verstegen B. , Loo, Mol, Slagter, & Geerkens, 2007). For this research the same 37 activities as in the former researches are included (appendix 1). In the trigger-set (appendix 1) some adaptations have been made for reasons of restricting the length of the survey and to pinpoint on particular research goals (e.g. personality and levers of control). The coherent combinations of activities were found by a factor-analysis and the groups of controllers by a cluster analysis. A regression analysis shows which trigger-items are most significant. The survey has been sent to 2.353 students that finished a controller-study on a Dutch University. There was a 9% (211) response with a completely filled survey. 137 of which indicated to work in a controller-function at the moment. These controllers have been included in the results. The factor-analysis results in six different coherent combinations of activities (factors). Shortly these factors are: advising top management on strategic level with result-effecting information (1), organizing internal reporting (2) organizing and representing the organization on external reporting (3), advising and managing changes by shortcomings in processes and control systems (4), maintaining and managing administrative organization- , information- and control systems (5) and organizing/executing risk management and internal audit (6). Factors 4, 5 and 6 are clustered in cluster TYPE I (125 controllers) and factors 1, 2 and 3 in cluster TYPE II (69 controllers). TYPE II can be associated with the management accountant role 'Business Partner', although the accountant keeps partly active in a scorekeeper role. The four most significant triggers for predicting being a TYPE II controller are 'Executing a risk-management task in order to meet compliance standards' (1), extraversion (2), company size in terms of fte (3) and gender (4).

PROGNOSTIC FACTORS PREDICTING FUNCTIONAL OUTCOME AT FOUR MONTHS FOLLOWING ACUTE ANKLE SPRAIN

PROGNOSTIC FACTORS PREDICTING FUNCTIONAL OUTCOME AT FOUR MONTHS FOLLOWING ACUTE ANKLE SPRAINBleakley C.M.1, O'Connor S.R.1, Tully M.A.2, Rocke L.G.3, MacAuley D.C.1, Bradbury I.4, Keegan S.4, McDonough S.M.11University of Ulster, Health & Rehabilitation Sciences Research Institute, Newtownabbey, United Kingdom, 2Queen's University, UKCRC Centre of Excellence for Public Health (NI), Belfast, United Kingdom, 3Royal Victoria Hospital, Department of Emergency Medicine, Belfast, United Kingdom, 4Frontier Science (Scotland), Kincraig, Inverness-shire, United KingdomPurpose: To identify clinically relevant factors assessed following acute ankle sprain that predict functional recovery at four months post-injury.Relevance: Ankle sprains are one of the most common musculoskeletal injuries with an estimated 5000 new cases occurring each day in the United Kingdom. In the acute phase, ankle sprains may be associated with pain and loss of function. In the longer-term there is a risk of residual problems including chronic pain or reinjury. Few studies have sought to examine factors associated with a poor long-term prognosis.Participants: 101 patients (Age: Mean (SD) 25.9 (7.9) years; Body Mass Index (BMI): 25.3 (3.5) kg/m2) with an acute grade 1 or 2 ankle sprain attending an accident and emergency department or sports injury clinic. Exclusion criteria included complete (grade 3) rupture of the ankle ligament complex, bony ankle injury or multiple injuries.Methods: Participants were allocated as part of a randomised controlled trial to an accelerated intervention incorporating intermittent ice and early therapeutic exercise or a standard protection, rest, ice, compression, and elevation intervention for one week. Treatment was then standardised in both groups and consisted of ankle rehabilitation exercises focusing on muscle strengthening, neuromuscular training, and sports specific functional exercises for a period of approximately four to six weeks. On initial assessment age, gender, mechanism of injury, presence of an audible pop or snap and the presence of contact during the injury were recorded. The following factors were also recorded at baseline and at one and four weeks post-injury: weight-bearing dorsi-flexion test, lateral hop test, presence of medial pain on palpation and a positive impingement sign. Functional status was assessed using the Karlsson score at baseline, at week four and at four months. Reinjury rates were recorded throughout the intervention phase and at four months.Analysis: A mixed between-within subjects analysis of variance (ANOVA) was used to determine the effect of each factor on functional status at week four and at four months. Significance was set at a Bonferroni adjusted level of 0.0125 (0.05/4).Results: Eighty-five participants (84%) were available at final follow-up assessment. Pain on weight-bearing dorsi-flexion and lateral hop tests at week four were both associated with a lower functional score at four months post-injury (P = 0.011 and P = 0.001). No other significant interactions were observed at any other timepoint (baseline or week one). There were only two reinjuries within the four month follow-up period with a further two reported at approximately six months post-injury. We were therefore unable to determine whether any factors were associated with an increased risk of reinjury.Conclusions: Potential prognostic factors on initial or early examination after acute ankle sprain did not help predict functional recovery at four months post-injury. However, pain on weight-bearing dorsi-flexion and lateral hop tests observed at four weeks were associated with a slower rate of recovery.Implications: Some clinical tests may help identify patients at risk of poor functional recovery after acute ankle sprain. However, further work is required to examine factors which may be predictive on initial assessment.Key-words: 1. Prognostic factors 2. Recovery 3. Ankle sprainFunding acknowledgements: Physiotherapy Research Foundation, Chartered Society of Physiotherapy, Strategic Priority Fund; Department of Employment and Learning, Northern Ireland.Ethics approval: Office for Research Ethics Committee (UK).

L & D: The Challenges, New Approaches

This report aims to help L&D practitioners consider how they can best respond to changes in the external environment in order to improve the effectiveness of their learning practice, and in turn enhance organisational performance. It also has wider relevance for those wishing to explore the impact of the key drivers of change. It is hoped that the report sparks insight and action, to encourage more organisations to align their L&D practice to future requirements.

Hospitality Management Accounting: Current Problems and Future Opportunities

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.

On the Use of Regression and Verbal Protocol Analysis in Modeling Analysts’ Behavior in an Unstructured Task Environment: A Methodological Note

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.

Designing and Developing Digital and Blended Learning Solutions

The continuous advancement in computing, together with the decline in its cost, has resulted in technology becoming ubiquitous (Arbaugh, 2008, Gros, 2007). Technology is growing and is part of our lives in almost every respect, including the way we learn. Technology helps to collapse time and space in learning. For example, technology allows learners to engage with their instructors synchronously, in real time and also asynchronously, by enabling sessions to be recorded. Space and distance is no longer an issue provided there is adequate bandwidth, which determines the most appropriate format such text, audio or video. Technology has revolutionised the way learners learn; courses are designed; and ‘lessons’ are delivered, and continues to do so. The learning process can be made vastly more efficient as learners have knowledge at their fingertips, and unfamiliar concepts can be easily searched and an explanation found in seconds. Technology has also enabled learning to be more flexible, as learners can learn anywhere; at any time; and using different formats, e.g. text or audio. From the perspective of the instructors and L&D providers, technology offers these same advantages, plus easy scalability. Administratively, preparatory work can be undertaken more quickly even whilst student numbers grow. Learners from far and new locations can be easily accommodated. In addition, many technologies can be easily scaled to accommodate new functionality and/ or other new technologies. ‘Designing and Developing Digital and Blended Learning Solutions’ (5DBS), has been developed to recognise the growing importance of technology in L&D. This unit contains four learning outcomes and two assessment criteria, which is the same for all other units, besides Learning Outcome 3 which has three assessment criteria. The four learning outcomes in this unit are: • Learning Outcome 1: Understand current digital technologies and their contribution to learning and development solutions; • Learning Outcome 2: Be able to design blended learning solutions that make appropriate use of new technologies alongside more traditional approaches; • Learning Outcome 3: Know about the processes involved in designing and developing digital learning content efficiently and what makes for engaging and effective digital learning content; • Learning Outcome 4: Understand the issues involved in the successful implementation of digital and blended learning solutions. Each learning outcome is an individual chapter and each assessment unit is allocated its own sections within the respective chapters. This first chapter addresses the first learning outcome, which has two assessment criteria: summarise the range of currently available learning technologies; critically assess a learning requirement to determine the contribution that could be made through the use of learning technologies. The introduction to chapter one is in Section 1.0. Chapter 2 discusses the design of blended learning solutions in consideration of how digital learning technologies may support face-to-face and online delivery. Three learning theory sets: behaviourism; cognitivism; constructivism, are introduced, and the implication of each set of theory on instructional design for blended learning discussed. Chapter 3 centres on how relevant digital learning content may be created. This chapter includes a review of the key roles, tools and processes that are involved in developing digital learning content. Finally, Chapter 4 concerns delivery and implementation of digital and blended learning solutions. This chapter surveys the key formats and models used to inform the configuration of virtual learning environment software platforms. In addition, various software technologies which may be important in creating a VLE ecosystem that helps to enhance the learning experience, are outlined. We introduce the notion of personal learning environment (PLE), which has emerged from the democratisation of learning. We also review the roles, tools, standards and processes that L&D practitioners need to consider within a delivery and implementation of digital and blended learning solution.

Deconstruction-reconstruction of Computer Game and Immersive Environment Semiotics

Computer game technology produces compelling ‘immersive environments’ where our digitally-native youth play and explore. Players absorb visual, auditory and other signs and process these in real time, making rapid choices on how to move through the game-space to experience ‘meaningful play’. How can immersive environments be designed to elicit perception and understanding of signs? In this paper we explore game design and gameplay from a semiotic perspective, focusing on the creation of meaning for players as they play the game. We propose a theory of game design based on semiotics.