نقش تعدیلی شخصیت پویا و میانجی خودکارآمدی بر رابطه بین سبکهای تدریس و رفتار اخلاقی دانشجویان حسابداری
محورهای موضوعی : حسابداری و مالی
1 - استاد ممتاز حسابداری دانشگاه شیراز، شیراز، ایران
2 - دکتری حسابداری، معاونت توسعه و مدیریت منابع، دانشگاه علوم پزشکی فسا، فسا، ایران
کلید واژه: اخلاق حسابداری, سبکهای تدریس حسابداری, شخصیت پویا, خودکارآمدی, آموزش حسابداری.,
چکیده مقاله :
سبک تدریس از جمله عواملی است که میتواند رفتار اخلاقی دانشجویان را تحتتأثیر قرار دهد. همچنین، این رابطه با حضور عوامل شخصیتی و روانشناختی نیز تغییر میکند. هدف مطالعه حاضر، واکاوی نقش تعدیلی شخصیت پویا و میانجی خودکارآمدی بر رابطه بین سبکهای تدریس و رفتار اخلاقی دانشجویان حسابداری است. جامعه پژوهش را دانشجویان کارشناسی و تحصیلات تکمیلی حسابداری در سطح کشور تشکیل میدهد. یافتههای پژوهش با کسب نظر 386 نفر از دانشجویان (194 نفر در مقطع کارشناسی و 192 نفر در مقطع تحصیلات تکمیلی) نشان داد که در نمونه موردبررسی، سبک تدریس فعال بر سبک تدریس غیرفعال غالب است. همچنین، بین سبک تدریس و رفتار اخلاقی دانشجویان و شخصیت پویا و رفتار اخلاقی دانشجویان در هر دو گروه کارشناسی و تحصیلات تکمیلی، رابطه مثبت و معناداری مشاهده شد. افزون بر آن، خودکارآمدی نقش میانجی و معنادار در رابطه بین سبک تدریس و رفتار اخلاقی در هر دو گروه موردبررسی دارد. همچنین، نقش تعدیلگر شخصیت پویا بر رابطه بین سبک تدریس و رفتار اخلاقی دانشجویان تحصیلات تکمیلی معنادار است، اما در گروه کارشناسی معنادار نیست. بر اساس یافتهها از آنجا که دانشجویان فعلی، فعالان حرفهای آینده هستند، در راستای بهبود وضعیت اخلاق حرفهای توجه بیشتری به شیوه تدریس و عوامل شخصیتی و روانشناختی لازم است تا از این حیث بتوان اعتماد عمومی را برجسته کرد و حیثیت حرفهای را بهبود بخشید.
چکیده انگلیسی:
Teaching style is one of the factors that can affect students' ethical behavior. Also, this relationship changes with the presence of personality and psychological factors. The aim of the present study is to investigate the moderating role of dynamic personality and the mediator of self-efficacy on the relationship between teaching styles and ethical behavior of accounting students. The research population consists of undergraduate and graduate accounting students nationwide. The findings of the study, based on the opinions of 386 students (194 at the undergraduate level and 192 at the graduate level), showed that in the sample under study, the active teaching style is dominant over the passive teaching style. Also, a positive and significant relationship was observed between teaching style and ethical behavior of students and dynamic personality and ethical behavior of students in both undergraduate and graduate groups. In addition, self-efficacy has a mediating and significant role in the relationship between teaching style and ethical behavior in both groups under study. Also, the moderating role of dynamic personality on the relationship between teaching style and ethical behavior of postgraduate students is significant, but not significant in the undergraduate group. Based on the findings, since current students are future professional activists, in order to improve the state of professional ethics, more attention should be paid to teaching style and personality and psychological factors in order to highlight public trust and improve professional reputation.
منابع و مأخذ:
افضل¬خانی، مریم و سمیرا قدوسی. (1402). اثربخشی راهبردهای فراشناختی بر خودکارآمدی و باورهای انگیزشی در دانشآموزان با اختلالات یادگیری. برنامه درسی و آموزش یادگیرندهمحور. 2 (4): 1- 10.
آقازاده، محرم و عذرا دبیری. (1380). اندیشه¬های نوین در آموزش و پرورش، تهران: نشر آییژ.
بیک¬بشرویه، اعظم و محمدرضا عباس¬زاده و محمود لاری¬دشت¬بیاض و مرتضی کرمی. (1402). شکاف آموزش حسابداری و نیازهای حرفه: بررسی سرفصلهای آموزشی با استفاده از روش تئوری دادهبنیاد. بررسیهای حسابداری و حسابرسی. 30 (3): 398-431.
چالاکی، پری و بهمن قادری. (1395). حسابداری قضایی و نقش آن در پیشگیری و کشف تقلب. مطالعات حسابداری و حسابرسی. 4 (16): 44- 57.
حسنقلی¬پور، طهمورث و محمود دهقان¬نیری و سید مهدی میر مهدی. (1390). بررسی عوامل مؤثر بر نگرش اخلاقی دانشجویان مدیریت. اخلاق در علوم و فناوری. ۶ (۴) :۶۴- 75.
رجب¬دری، حسین و حمیدرضا وکیلی¬فرد و حجت¬اله سالاری و علی امیری. (1401). رابطه نظریههای اخلاقی و رفتار اخلاقی در قضاوت حسابرسان. قضاوت و تصمیمگیری در حسابداری. 1 (1): 113- 142.
سیاهی¬اتابکی، علیمحمد و نرگس کشتی¬آرای و محمدحسین یارمحمدیان. (1395). بررسی تجارب زیسته دانش¬آموزان از تدریس مبتنی بر توسعه تفکر انتقادی. رهیافتی نو در مدیریت آموزشی. 25 (7): 99- 117.
فضلی، رخساره و محمدجعفر جوادی. (1383). بررسی مقایسه تاثیر روش تدریس فعال و غیر فعال بر پیشرفت تحصیلی دانش¬آموزان در درس تعلیمات اجتماعی. تعلیم و تربیت. 20 (78): 7- 32.
محقق¬نیا، محمدجواد و کامران ناصری. (1392). اخلاق حسابداری با تاکید بر دیدگاه اسلامی. یازدهمین همایش سراسری حسابداری ایران.
موسی¬پور، نعمت¬اله. (1377). ارزشیابی برنامه درس روش¬ها و فنون تدریس دوره¬های تربیت دبیر دانشگاههای ایران. فصلنامه مدرس علوم¬انسانی. 7: 2- 47.
مؤمنی، منصور و علی فعالقیومی. (1389). تحلیلهای آماری با استفاده از SPSS. چاپ دوم. تهران: انتشارات کتاب نو.
ناظمی¬زاده، منیژه و فروغ حیرانی و محمود معین¬الدین و سید حسن حاتمی¬نسب. (1402). شناسایی و طبقه¬بندی ابعاد و مولفه¬های تفکر انتقادی در آموزش حسابداری با بهره¬گیری از روش تحلیل محتوای کیفی قیاسی ساختیافته. تحقیقات حسابداری و حسابرسی. 60: 85- 106.
نمازی، محمد و حسین رجب¬دری. (1398). آزمون «الگوی کاربردی توسعه پایدار اخلاق حرفهای حسابداری» با استفاده از تحلیل عاملی تائیدی. پژوهش¬های حسابداری مالی و حسابرسی. 43 (11): 1-26.
نمازی، نوید رضا و تابنده صالحی. (1401). شناسایی و رتبهبندی روشهای یادگیری فعال در آموزش حسابداری با استفاده از فرآیند تحلیل سلسله مراتـبی فازی (Fuzzy AHP). حسابداری و منافع اجتماعی. 12 (3): 45- 70.
Abdolmohammadi, M. J., Fedorowicz, J., and Davis, O. (2009). Accountants’ cognitive styles and ethical reasoning: A comparison across 15 years. Journal of Accounting Education. 27 (4): 185-196.
Allen, R. H. (1998). Relation between Peraonality Factors and Teaching Style Preferences. Arizona State University ProQuest Dissertations Publishing.
Allinder, R. M. (1994). The relationships between Efficacy and the instructional practices of special education teachers and consultants.TeacherEducation andSpecial Education. 17: 86-95.
Andersen, M., and Klamm, B. (2018). Haidt’s social intuitionist model: What are the implications for accounting ethics education? Journal of Accounting Education. 44: 35-46.
Bandura, A. (1997). Self- Efficacy: The exercise of control, New York, Free Man.
Bandura, A., (1986). Social foundations of thought and action: A social cognitive theory. Englewood Cliffs, N.J.: Prentice-Hall.
Bandura, A. (2012). On the Functional Properties of Perceived Self-Efficacy Revisited. Journal of Management, 38, 9-44.
Bandura. A. (1986) Perceived self- efficacy in cofnitiv development and functioning. Educational psychologist. 28: 117- 148.
Baron, R. M., and Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology. 51 (6): 1173.
Bateman, T. S., and Crant, J. M. (1993). The proactive component of organizational behavior: A measure and correlates. Journal of Organizational Behavior. 14 (2): 103–118.
Bean, D.F., and Bernardi, R.A. (2005). Estimating the Quality Ratings of Accounting Journals Omitted in Prior Research", Schwartz, B.N. and Ketz, J.E. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 7), Emerald Group Publishing Limited, Leeds, pp. 109-127.
Bedford, D. S., Speklé, R. F. and Widener, S. K. (2022). Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic. Accounting, Organizations and Society. 101: 101346.
Bentham, S. (2002). Psychology and Education. 1st Edition. New York: Published by Routledge.
Bernard, A.W., Gorgas, D., Greenberger, S., Jacques, A., and Khandelwal, S. (2012). The use of reflection in emergency medicine education. Academic Emergency Medicine. 19 (8): 978-82.
Betz, M., O’Connell, L., and Shepard, J.M. (1989). Genderdifferences in proclivity for unethical behavior. Journal of Business Ethics. 8: 321-324.
Bonner, P. (2012). Commission issues seven recommendations for bolstering the future of accounting education. Journal of Accountancy. 214 (4): 38-39.
Buragga, K., Dhir, A., and Boreqqah, A. A. (2013). Facebook an open education platform: Exploring its educational uses. In: Stephanidis, C. (eds) HCI International- Posters’ Extended Abstracts. HCI 2013. Communications in Computer and Information Science, vol 374. Springer, Berlin, Heidelberg.
Fornell, C., and Larcker, D. (1981). Evaluating structural equation models with unobservable and measuring error. Journal of High Technology Management Reasearch. 39-50.
Wetzels, M., Odekkerken-Schroder, G. and Van Oppen, C. (2009). Using PLS path modeling for assessing hierarchical construct models: Guidelines and empirical illustration. MIS Quarterly. 33 (1): 177.
Carroll, A.B. (1998). The four faces of corporate citizenship. Business and Society Review. 101: 1-7.
Chuttam.S.S. (1992). Innovations in Teaching – Learning Precess Ed.4. VikAs -publishing House pvT.LID.
Costa, I., Oliveira, S., Elgrably, I., Guerra, A., Soares, E., and Costa, I. (2023). Using active methodologies for teaching and learning of exploratory test design and execution. Education Sciences. 13 (2): 115- 130.
Crant, J.M. (1995). The proactive personality scale and objective job performance among real estate agents. Journal of Applied Psychology. 80 (4):532–537.
Crant, J.M. (2011). Proactive behavior in organizations. Journal of Management. 26 (3):435–462.
Dahl, J.G., Mandell, M.P., and Barton, M.E. (1988). Ethical frameworks of “tomorrow’s business leaders”. International Journal of Value-Based Management. 1 (2): 65-81.
Denison, D. (1990). Corporate Culture and Organisational Effectiveness. New York, John Wiley & Sons.
Dietz, R. D. (2002). The estimation of neighborhood effects in the social sciences: An interdisciplinary approach. Social Science Research. 31 (4): 539–575.
Douglas, P., Davison, R., and Schwartz, B. (2001). The effect of organizational culture and ethical orientation on accountants’ ethical judgments. Journal of Business Ethics 34 (2): 101-121.
Ennis, R. (1987). A Taxonomy of Critical Thinking Dispositions and Abilities, In: Teaching Thinking Skills: Theory and Practice, Edited by J. B. Baron & R. J. Sternberg, New York: Freeman, P. 9-26.
Eynon, Gm, Hillm N.T., and Stevens, K. (1997). Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession. Journal of Business Ethics. 16: 1297-1309.
Felder, R. (1988). Learning and teaching styles in engineering education. Engineering Education. 78 (7): 674- 681.
Fuller, B., and Marler, L.E. (2009). Change driven by nature: A meta-analytic review of the proactive personality literature. Journal of Vocational Behavior. 75 (3): 239- 245.
Gong, Y., Cheung, S., Wang, M., and Huang, J. (2012). Unfolding the proactive process for creativity: integration of the employee proactivity, information exchange, and psychological safety perspectives. Journal of Management. 38 (5): 1611–1633.
Grasha, F., and Grasha, L.R. (1996). Teaching with Style. Alliance publishers.
Hair, J., Sarstedt, M., Ringle, C., and Mena, J. (2012). An assessment of the use if partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science. 40 (3): 414-433.
Hassan, M.K. (1996). Towards Actualizing Islamic Ethical and Educational Principles in Malaysia Society. Selangor: Muslim Youth Movement of Malaysia.
Heron J. (1996). Helping whole people learn. In Boud D., Miller N. (Eds.), Working with experience: Animating learning (pp. 75–91). Psychology Press.
Hickson, J., and Baltimore, M. (1996). Gender related learning style patterns of middle school Pupils. School Psychology International. 17 (1): 59–70.
Hornby, A. S. (2006). Oxford Advanced Learner Dictionary of Current English, Sixth Edition. London: Oxford University Press.
Huang, S.-M., Hung, Y.-C., and sao, H.-H. (2008). Examining the determinants of computerassisted audit techniques acceptance from internal auditors’ viewpoints. International Journal of Services and Standards. 4 (4): 377–392.
International Federation of Accountants. (IFAC). (2006). Annual Report.
Jackling, B., and De Lange, P. (2009). Do accounting graduates’ skills meet the expectations of employers? A matter of convergence or divergence. Accounting Education. 18 (4–5): 369–385.
Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management Review. 16 (2): 366-395.
Kaptein, M. (2008) Developing a measure of unethical behavior in the workplace: A stakeholder perspective. Journal of Management. 34: 978-1008.
Kirkwood, A., and Price, L. (2014). Technology-enhanced learning and teaching in higher education: What is "Enhanced" and how do we know? A critical literature review. Learning, Media and Technology. 39 (1): 6-36.
Kohlberg, L. (1969). Stage and Sequence: The Cognitive Developmental Approach to Socialization. In D. Goslin, (Ed.), Handbook of Socialization Theory and Research (pp. 347-480). Chicago, IL: Rand McNally.
Kohlberg, L. (1986). A Current Statement on Some Theoretical Issues. In S. Modgil & C. Modgil (Eds.), Lawrence Kohlberg. Philadelphia: Falmer.
Langlois, J., and Thach, S. (2001). Teaching and learning styles in the clinical setting. Family Medicine. 33 (5): 344- 346.
Lim, J., and Richardson, J. C. (2016). Exploring the effects of students’ social networking experience on social presence and perceptions of using SNSs for educational purposes. The Internet and Higher Education. 29: 31–39.
Liu, Y., Zhao, S., Li, R., Lulu, Z., and Tian, F. (2018). The relationship between organizational identification and internal whistle-blowing: the joint moderating effects of perceived ethical climate and proactive personality. Review of Managerial Science. 12 (1): 113- 134.
Marzuki, M., Subramaniam, N., Cooper, B., and Dellaportas, S. (2017). Accounting academics’ teaching self-efficacy and ethics integration in accounting courses: A malaysian study. Asian Review of Accounting. 25 (1): 1- 38.
McCabe, D.L., Dukerich, J.M., and Dutton, J. E, (1991). Context, values and moral dilemmas: Comparing thechoices of business and law school students. Journal of Business Ethics. 10: 951-960.
McDonald, G.M., and Donleavy, G.D. (1995). Objections to the teaching of business ethics. J Bus Ethics. 14: 839–853.
McNeel, S.P. (1994). College teaching and studentmoral development. In J. R. Rest and D. Narvaez (Eds.). Moral development in the professions.Hillsdale, NJ: Lawrence Erlbaum.
Miceli, M. P., Near, J. P., and Dworkin, T. M. (2008). Whistle-Blowing in Organizations. New York: Routledge, Taylor & Francis Group.
Mosston M. (1992). Teaching: from Command to Discovery. Wadsworth Publishing Company.
Namazi, M., and Namazi, N.R. (2016). Conceptual analysis of moderator and mediator variables in business research. Procedia Economics and Finance. 36 (4): 540-554.
O’Leary, C. (2009). An empirical analysis of the positive impact of ethics teaching on accountancy students. Accounting Education: An International Journal. 18 (4): 505–520.
O’Leary, C., and Mohamad, S. (2008). The successful influence of teaching ethics on Malaysian accountancy students. Malaysian Accounting Review. 7 (2): 1–15.
Okougbo, P., and Okike, E. (2021). Teaching strategies in accounting ethics: a students’ assessment of preferred teaching styles. Cogent Social Sciences.7 (1): 1 -10.
Patterson, D. M. (2001). Causal effects of regulatory, organizational and personal factors on ethical sensitivity. Journal of Business Ethics. 30 (2): 123-59.
Peacock, M. (2001). Match or mismatch? Learning styles and teaching styles in EFL. Journal of Applied Linguistices. 11 (1): 1-20.
Peppas, S.C., and Diskin, B.A. (2001). Ethical perspectives: Are future marketers any different? Teaching Business Ethics 4: 207–220.
Phan, H.P. (2010). Critical thinking as a self-regulatory process component in teaching and learning. Psicothema. 22 (2): 284- 292.
Piper, T., Gentile, M. C., and Daloz, S. (1993). Can Ethics Be Taught? Boston, MA: Harvard Business School.
Prashing, B. (2002). The Power of Diversity. Published by Bateman. Newzaland.
Rest, J. R. (1986). Moral development: Advances in research and theory. New York: Praeger Press.
Riley, J., and Ward, K. (2017). Active learning, cooperative active learning, and passive learning methods in an accounting information systems course. Issues in Accounting Education. 32 (2): 1-16.
Roxas, M.L., and Stoneback, J.Y. (2004). The importance of gender across cultures in ethical decision-making. Journal of Business Ethics. 50 (2): 149-65.
Safakli, O.W. (2011). Ethical perceptions: Do they differentiate in respect to demographics, impact satisfaction and subsequent word of mouth? African Journal of Business Management. 5 (2): 285-293.
Salvara, M., Angela, A., and Bognarg. (2006). A preliminary study to investigate the influence of different teaching styles on pupils’ goal orientations in physical education. Europoan Physical Education Review. 12 (1): 51- 74.
Salvin, R. (1990). Cooperative learning Theory, research and practice. Englewood, NJ: prentice: Hall.
Sama, L., and Shoaf, V. (2008). Ethical leadership for the professions: Fostering a moral community. Journal of Business Ethics. 78 (1): 39-46.
Schultz, O., and Tran, D. (2015). Business Ethics and the Influence on the Development of Intellectual Capital: A Study of the Auditing Profession. Master Thesis of Kristianstad University. Section for Health and Society.
Sidani, Y., Zbib, I., Rawwas, M., and Moussawer, T. (2009). Gender, age, and ethical sensitivity: the case of Lebanese workers. Gender in Management. 24 (3): 211-227.
Skinner, B. F. (1974). About Behaviorism. New York: Vintage Books.
Smith, A. (2001). Understanding self-regulated learning and its implications for accounting educators and researchers. Issues in Accounting Education. 16 (4): 663-700.
Spence, J.C., Plotnikoff, R.C., and Mummery, W.K. (2002). The awareness and use of Canada’s physical activity guide to healthy active living. Can J Public Health. 93: 394–396.
Spence, S. H., Rapee, R., McDonald, C., and Ingram, M. (2001). The structure of anxiety symptoms among preschoolers. Behavior Research and Therapy. 39: 1293-1316.
Stark, P. (2003). Teaching and learning in the clinical setting: a qualitative study of the perceptions of students and teachers. Medical Education. 37 (11): 975- 982.
Thoma, S.J. (1986). Estimating gender differences inthe comprehension and preference of moral issues. Developmental Review. 6: 165-180.
Tomlinson, Carol Ann, Kaplan, Sandra N., Purcell, Jeanne H., & Renzulli, Joseph S. (2008). The parallel curriculum: a design to develop learner potential and challenge, National association gif ted children.
Tronto, J.C. (1993). Moral Boundaries: Apolitical Argument for an Ethic of Care. Routledge. New York, NY.
Weaver, G., Trevino, L., and Cochran, P. (1999). Corporate ethics practices in the Mid- 1990’s: An empirical study of the fortune 1000. Journal of Business Ethics. 18 (3): 283-294.
Williams, B., Horner, C., and Allen, S. (2019). Flipped v’s traditional teaching perspectives in a first year accounting unit: an action research study. Accounting Education. 28 (4): 333- 352.
McCuddy, M.K., and Perry, B.L. (1996). Selected individual differences and collegians ethical beliefs. Journal of Business Ethics. 15 (3): 261-72
Windsor, C., and Ashkansay, N. M. (1996). Auditor independence decision making: The role of Organizational culture perceptions. Behavioral Research in Accounting. 8: 80-97.
Winrow, B. (2016). Do perceptions of the utility of ethics affect academic cheating? Journal of Accounting Education. 37 (1): 1-12.
Wyatt, A. (2004). Accountants’ responsibilities and morality. CPA Journal. 3 (3): 22-28.
Yunanda, R.A., and Majid, N.B. (2011). The contribution of Islamic towards ethical accounting practices. Issues in Social and Environmental Accounting. 5 (1): 124- 137.
Zedeck, Sh. (2011). Handbook of Industrial and Organizational Psychology. Part of the APA Handbooks in Psychology.
افضل¬خانی، مریم و سمیرا قدوسی. (1402). اثربخشی راهبردهای فراشناختی بر خودکارآمدی و باورهای انگیزشی در دانشآموزان با اختلالات یادگیری. برنامه درسی و آموزش یادگیرندهمحور. 2 (4): 1- 10.
آقازاده، محرم و عذرا دبیری. (1380). اندیشه¬های نوین در آموزش و پرورش، تهران: نشر آییژ.
بیک¬بشرویه، اعظم و محمدرضا عباس¬زاده و محمود لاری¬دشت¬بیاض و مرتضی کرمی. (1402). شکاف آموزش حسابداری و نیازهای حرفه: بررسی سرفصلهای آموزشی با استفاده از روش تئوری دادهبنیاد. بررسیهای حسابداری و حسابرسی. 30 (3): 398-431.
چالاکی، پری و بهمن قادری. (1395). حسابداری قضایی و نقش آن در پیشگیری و کشف تقلب. مطالعات حسابداری و حسابرسی. 4 (16): 44- 57.
حسنقلی¬پور، طهمورث و محمود دهقان¬نیری و سید مهدی میر مهدی. (1390). بررسی عوامل مؤثر بر نگرش اخلاقی دانشجویان مدیریت. اخلاق در علوم و فناوری. ۶ (۴) :۶۴- 75.
رجب¬دری، حسین و حمیدرضا وکیلی¬فرد و حجت¬اله سالاری و علی امیری. (1401). رابطه نظریههای اخلاقی و رفتار اخلاقی در قضاوت حسابرسان. قضاوت و تصمیمگیری در حسابداری. 1 (1): 113- 142.
سیاهی¬اتابکی، علیمحمد و نرگس کشتی¬آرای و محمدحسین یارمحمدیان. (1395). بررسی تجارب زیسته دانش¬آموزان از تدریس مبتنی بر توسعه تفکر انتقادی. رهیافتی نو در مدیریت آموزشی. 25 (7): 99- 117.
فضلی، رخساره و محمدجعفر جوادی. (1383). بررسی مقایسه تاثیر روش تدریس فعال و غیر فعال بر پیشرفت تحصیلی دانش¬آموزان در درس تعلیمات اجتماعی. تعلیم و تربیت. 20 (78): 7- 32.
محقق¬نیا، محمدجواد و کامران ناصری. (1392). اخلاق حسابداری با تاکید بر دیدگاه اسلامی. یازدهمین همایش سراسری حسابداری ایران.
موسی¬پور، نعمت¬اله. (1377). ارزشیابی برنامه درس روش¬ها و فنون تدریس دوره¬های تربیت دبیر دانشگاههای ایران. فصلنامه مدرس علوم¬انسانی. 7: 2- 47.
مؤمنی، منصور و علی فعالقیومی. (1389). تحلیلهای آماری با استفاده از SPSS. چاپ دوم. تهران: انتشارات کتاب نو.
ناظمی¬زاده، منیژه و فروغ حیرانی و محمود معین¬الدین و سید حسن حاتمی¬نسب. (1402). شناسایی و طبقه¬بندی ابعاد و مولفه¬های تفکر انتقادی در آموزش حسابداری با بهره¬گیری از روش تحلیل محتوای کیفی قیاسی ساختیافته. تحقیقات حسابداری و حسابرسی. 60: 85- 106.
نمازی، محمد و حسین رجب¬دری. (1398). آزمون «الگوی کاربردی توسعه پایدار اخلاق حرفهای حسابداری» با استفاده از تحلیل عاملی تائیدی. پژوهش¬های حسابداری مالی و حسابرسی. 43 (11): 1-26.
نمازی، نوید رضا و تابنده صالحی. (1401). شناسایی و رتبهبندی روشهای یادگیری فعال در آموزش حسابداری با استفاده از فرآیند تحلیل سلسله مراتـبی فازی (Fuzzy AHP). حسابداری و منافع اجتماعی. 12 (3): 45- 70.
Abdolmohammadi, M. J., Fedorowicz, J., and Davis, O. (2009). Accountants’ cognitive styles and ethical reasoning: A comparison across 15 years. Journal of Accounting Education. 27 (4): 185-196.
Allen, R. H. (1998). Relation between Peraonality Factors and Teaching Style Preferences. Arizona State University ProQuest Dissertations Publishing.
Allinder, R. M. (1994). The relationships between Efficacy and the instructional practices of special education teachers and consultants.TeacherEducation andSpecial Education. 17: 86-95.
Andersen, M., and Klamm, B. (2018). Haidt’s social intuitionist model: What are the implications for accounting ethics education? Journal of Accounting Education. 44: 35-46.
Bandura, A. (1997). Self- Efficacy: The exercise of control, New York, Free Man.
Bandura, A., (1986). Social foundations of thought and action: A social cognitive theory. Englewood Cliffs, N.J.: Prentice-Hall.
Bandura, A. (2012). On the Functional Properties of Perceived Self-Efficacy Revisited. Journal of Management, 38, 9-44.
Bandura. A. (1986) Perceived self- efficacy in cofnitiv development and functioning. Educational psychologist. 28: 117- 148.
Baron, R. M., and Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology. 51 (6): 1173.
Bateman, T. S., and Crant, J. M. (1993). The proactive component of organizational behavior: A measure and correlates. Journal of Organizational Behavior. 14 (2): 103–118.
Bean, D.F., and Bernardi, R.A. (2005). Estimating the Quality Ratings of Accounting Journals Omitted in Prior Research", Schwartz, B.N. and Ketz, J.E. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 7), Emerald Group Publishing Limited, Leeds, pp. 109-127.
Bedford, D. S., Speklé, R. F. and Widener, S. K. (2022). Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic. Accounting, Organizations and Society. 101: 101346.
Bentham, S. (2002). Psychology and Education. 1st Edition. New York: Published by Routledge.
Bernard, A.W., Gorgas, D., Greenberger, S., Jacques, A., and Khandelwal, S. (2012). The use of reflection in emergency medicine education. Academic Emergency Medicine. 19 (8): 978-82.
Betz, M., O’Connell, L., and Shepard, J.M. (1989). Genderdifferences in proclivity for unethical behavior. Journal of Business Ethics. 8: 321-324.
Bonner, P. (2012). Commission issues seven recommendations for bolstering the future of accounting education. Journal of Accountancy. 214 (4): 38-39.
Buragga, K., Dhir, A., and Boreqqah, A. A. (2013). Facebook an open education platform: Exploring its educational uses. In: Stephanidis, C. (eds) HCI International- Posters’ Extended Abstracts. HCI 2013. Communications in Computer and Information Science, vol 374. Springer, Berlin, Heidelberg.
Fornell, C., and Larcker, D. (1981). Evaluating structural equation models with unobservable and measuring error. Journal of High Technology Management Reasearch. 39-50.
Wetzels, M., Odekkerken-Schroder, G. and Van Oppen, C. (2009). Using PLS path modeling for assessing hierarchical construct models: Guidelines and empirical illustration. MIS Quarterly. 33 (1): 177.
Carroll, A.B. (1998). The four faces of corporate citizenship. Business and Society Review. 101: 1-7.
Chuttam.S.S. (1992). Innovations in Teaching – Learning Precess Ed.4. VikAs -publishing House pvT.LID.
Costa, I., Oliveira, S., Elgrably, I., Guerra, A., Soares, E., and Costa, I. (2023). Using active methodologies for teaching and learning of exploratory test design and execution. Education Sciences. 13 (2): 115- 130.
Crant, J.M. (1995). The proactive personality scale and objective job performance among real estate agents. Journal of Applied Psychology. 80 (4):532–537.
Crant, J.M. (2011). Proactive behavior in organizations. Journal of Management. 26 (3):435–462.
Dahl, J.G., Mandell, M.P., and Barton, M.E. (1988). Ethical frameworks of “tomorrow’s business leaders”. International Journal of Value-Based Management. 1 (2): 65-81.
Denison, D. (1990). Corporate Culture and Organisational Effectiveness. New York, John Wiley & Sons.
Dietz, R. D. (2002). The estimation of neighborhood effects in the social sciences: An interdisciplinary approach. Social Science Research. 31 (4): 539–575.
Douglas, P., Davison, R., and Schwartz, B. (2001). The effect of organizational culture and ethical orientation on accountants’ ethical judgments. Journal of Business Ethics 34 (2): 101-121.
Ennis, R. (1987). A Taxonomy of Critical Thinking Dispositions and Abilities, In: Teaching Thinking Skills: Theory and Practice, Edited by J. B. Baron & R. J. Sternberg, New York: Freeman, P. 9-26.
Eynon, Gm, Hillm N.T., and Stevens, K. (1997). Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession. Journal of Business Ethics. 16: 1297-1309.
Felder, R. (1988). Learning and teaching styles in engineering education. Engineering Education. 78 (7): 674- 681.
Fuller, B., and Marler, L.E. (2009). Change driven by nature: A meta-analytic review of the proactive personality literature. Journal of Vocational Behavior. 75 (3): 239- 245.
Gong, Y., Cheung, S., Wang, M., and Huang, J. (2012). Unfolding the proactive process for creativity: integration of the employee proactivity, information exchange, and psychological safety perspectives. Journal of Management. 38 (5): 1611–1633.
Grasha, F., and Grasha, L.R. (1996). Teaching with Style. Alliance publishers.
Hair, J., Sarstedt, M., Ringle, C., and Mena, J. (2012). An assessment of the use if partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science. 40 (3): 414-433.
Hassan, M.K. (1996). Towards Actualizing Islamic Ethical and Educational Principles in Malaysia Society. Selangor: Muslim Youth Movement of Malaysia.
Heron J. (1996). Helping whole people learn. In Boud D., Miller N. (Eds.), Working with experience: Animating learning (pp. 75–91). Psychology Press.
Hickson, J., and Baltimore, M. (1996). Gender related learning style patterns of middle school Pupils. School Psychology International. 17 (1): 59–70.
Hornby, A. S. (2006). Oxford Advanced Learner Dictionary of Current English, Sixth Edition. London: Oxford University Press.
Huang, S.-M., Hung, Y.-C., and sao, H.-H. (2008). Examining the determinants of computerassisted audit techniques acceptance from internal auditors’ viewpoints. International Journal of Services and Standards. 4 (4): 377–392.
International Federation of Accountants. (IFAC). (2006). Annual Report.
Jackling, B., and De Lange, P. (2009). Do accounting graduates’ skills meet the expectations of employers? A matter of convergence or divergence. Accounting Education. 18 (4–5): 369–385.
Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management Review. 16 (2): 366-395.
Kaptein, M. (2008) Developing a measure of unethical behavior in the workplace: A stakeholder perspective. Journal of Management. 34: 978-1008.
Kirkwood, A., and Price, L. (2014). Technology-enhanced learning and teaching in higher education: What is "Enhanced" and how do we know? A critical literature review. Learning, Media and Technology. 39 (1): 6-36.
Kohlberg, L. (1969). Stage and Sequence: The Cognitive Developmental Approach to Socialization. In D. Goslin, (Ed.), Handbook of Socialization Theory and Research (pp. 347-480). Chicago, IL: Rand McNally.
Kohlberg, L. (1986). A Current Statement on Some Theoretical Issues. In S. Modgil & C. Modgil (Eds.), Lawrence Kohlberg. Philadelphia: Falmer.
Langlois, J., and Thach, S. (2001). Teaching and learning styles in the clinical setting. Family Medicine. 33 (5): 344- 346.
Lim, J., and Richardson, J. C. (2016). Exploring the effects of students’ social networking experience on social presence and perceptions of using SNSs for educational purposes. The Internet and Higher Education. 29: 31–39.
Liu, Y., Zhao, S., Li, R., Lulu, Z., and Tian, F. (2018). The relationship between organizational identification and internal whistle-blowing: the joint moderating effects of perceived ethical climate and proactive personality. Review of Managerial Science. 12 (1): 113- 134.
Marzuki, M., Subramaniam, N., Cooper, B., and Dellaportas, S. (2017). Accounting academics’ teaching self-efficacy and ethics integration in accounting courses: A malaysian study. Asian Review of Accounting. 25 (1): 1- 38.
McCabe, D.L., Dukerich, J.M., and Dutton, J. E, (1991). Context, values and moral dilemmas: Comparing thechoices of business and law school students. Journal of Business Ethics. 10: 951-960.
McDonald, G.M., and Donleavy, G.D. (1995). Objections to the teaching of business ethics. J Bus Ethics. 14: 839–853.
McNeel, S.P. (1994). College teaching and studentmoral development. In J. R. Rest and D. Narvaez (Eds.). Moral development in the professions.Hillsdale, NJ: Lawrence Erlbaum.
Miceli, M. P., Near, J. P., and Dworkin, T. M. (2008). Whistle-Blowing in Organizations. New York: Routledge, Taylor & Francis Group.
Mosston M. (1992). Teaching: from Command to Discovery. Wadsworth Publishing Company.
Namazi, M., and Namazi, N.R. (2016). Conceptual analysis of moderator and mediator variables in business research. Procedia Economics and Finance. 36 (4): 540-554.
O’Leary, C. (2009). An empirical analysis of the positive impact of ethics teaching on accountancy students. Accounting Education: An International Journal. 18 (4): 505–520.
O’Leary, C., and Mohamad, S. (2008). The successful influence of teaching ethics on Malaysian accountancy students. Malaysian Accounting Review. 7 (2): 1–15.
Okougbo, P., and Okike, E. (2021). Teaching strategies in accounting ethics: a students’ assessment of preferred teaching styles. Cogent Social Sciences.7 (1): 1 -10.
Patterson, D. M. (2001). Causal effects of regulatory, organizational and personal factors on ethical sensitivity. Journal of Business Ethics. 30 (2): 123-59.
Peacock, M. (2001). Match or mismatch? Learning styles and teaching styles in EFL. Journal of Applied Linguistices. 11 (1): 1-20.
Peppas, S.C., and Diskin, B.A. (2001). Ethical perspectives: Are future marketers any different? Teaching Business Ethics 4: 207–220.
Phan, H.P. (2010). Critical thinking as a self-regulatory process component in teaching and learning. Psicothema. 22 (2): 284- 292.
Piper, T., Gentile, M. C., and Daloz, S. (1993). Can Ethics Be Taught? Boston, MA: Harvard Business School.
Prashing, B. (2002). The Power of Diversity. Published by Bateman. Newzaland.
Rest, J. R. (1986). Moral development: Advances in research and theory. New York: Praeger Press.
Riley, J., and Ward, K. (2017). Active learning, cooperative active learning, and passive learning methods in an accounting information systems course. Issues in Accounting Education. 32 (2): 1-16.
Roxas, M.L., and Stoneback, J.Y. (2004). The importance of gender across cultures in ethical decision-making. Journal of Business Ethics. 50 (2): 149-65.
Safakli, O.W. (2011). Ethical perceptions: Do they differentiate in respect to demographics, impact satisfaction and subsequent word of mouth? African Journal of Business Management. 5 (2): 285-293.
Salvara, M., Angela, A., and Bognarg. (2006). A preliminary study to investigate the influence of different teaching styles on pupils’ goal orientations in physical education. Europoan Physical Education Review. 12 (1): 51- 74.
Salvin, R. (1990). Cooperative learning Theory, research and practice. Englewood, NJ: prentice: Hall.
Sama, L., and Shoaf, V. (2008). Ethical leadership for the professions: Fostering a moral community. Journal of Business Ethics. 78 (1): 39-46.
Schultz, O., and Tran, D. (2015). Business Ethics and the Influence on the Development of Intellectual Capital: A Study of the Auditing Profession. Master Thesis of Kristianstad University. Section for Health and Society.
Sidani, Y., Zbib, I., Rawwas, M., and Moussawer, T. (2009). Gender, age, and ethical sensitivity: the case of Lebanese workers. Gender in Management. 24 (3): 211-227.
Skinner, B. F. (1974). About Behaviorism. New York: Vintage Books.
Smith, A. (2001). Understanding self-regulated learning and its implications for accounting educators and researchers. Issues in Accounting Education. 16 (4): 663-700.
Spence, J.C., Plotnikoff, R.C., and Mummery, W.K. (2002). The awareness and use of Canada’s physical activity guide to healthy active living. Can J Public Health. 93: 394–396.
Spence, S. H., Rapee, R., McDonald, C., and Ingram, M. (2001). The structure of anxiety symptoms among preschoolers. Behavior Research and Therapy. 39: 1293-1316.
Stark, P. (2003). Teaching and learning in the clinical setting: a qualitative study of the perceptions of students and teachers. Medical Education. 37 (11): 975- 982.
Thoma, S.J. (1986). Estimating gender differences inthe comprehension and preference of moral issues. Developmental Review. 6: 165-180.
Tomlinson, Carol Ann, Kaplan, Sandra N., Purcell, Jeanne H., & Renzulli, Joseph S. (2008). The parallel curriculum: a design to develop learner potential and challenge, National association gif ted children.
Tronto, J.C. (1993). Moral Boundaries: Apolitical Argument for an Ethic of Care. Routledge. New York, NY.
Weaver, G., Trevino, L., and Cochran, P. (1999). Corporate ethics practices in the Mid- 1990’s: An empirical study of the fortune 1000. Journal of Business Ethics. 18 (3): 283-294.
Williams, B., Horner, C., and Allen, S. (2019). Flipped v’s traditional teaching perspectives in a first year accounting unit: an action research study. Accounting Education. 28 (4): 333- 352.
McCuddy, M.K., and Perry, B.L. (1996). Selected individual differences and collegians ethical beliefs. Journal of Business Ethics. 15 (3): 261-72
Windsor, C., and Ashkansay, N. M. (1996). Auditor independence decision making: The role of Organizational culture perceptions. Behavioral Research in Accounting. 8: 80-97.
Winrow, B. (2016). Do perceptions of the utility of ethics affect academic cheating? Journal of Accounting Education. 37 (1): 1-12.
Wyatt, A. (2004). Accountants’ responsibilities and morality. CPA Journal. 3 (3): 22-28.
Yunanda, R.A., and Majid, N.B. (2011). The contribution of Islamic towards ethical accounting practices. Issues in Social and Environmental Accounting. 5 (1): 124- 137.
Zedeck, Sh. (2011). Handbook of Industrial and Organizational Psychology. Part of the APA Handbooks in Psychology.
