当前位置: X-MOL 学术South African Journal of Higher Education › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
Trainee accountants' perceptions of the usefulness of the business ethics curriculum: A case of SAICA in South Africa
South African Journal of Higher Education ( IF 0.6 ) Pub Date : 2020-09-01 , DOI: 10.20853/34-4-3627
K.N. Maseko , A. Masinire

outThe main research objective of this study was to determine whether Chartered Accountancy (CA) trainees consider business ethics education they received to be useful, and to investigate if it was given the necessary attention at SAICA-accredited universities. The data obtained from CA trainees using a survey was analysed using four theoretical constructs, namely: a) Adequacy of coverage of ethics education, b) Importance of ethics, c) Impact of ethics education on ethical awareness and, d) Effectiveness of ethics education. Kolmogorov-Smirnov and Shapiro-Wilk tests of normality were applied to the theoretical constructs to determine if the data was normally distributed. The Mann-Whitney U test was used to determine if there were significant differences when opinions were categorized according to gender, study mode (part-time or full-time) and highest academic qualification. The Cronbach alpha coefficient was computed to test the reliability of participants’ responses to the survey. The study has found strong agreement among CA trainees that business ethics education is receiving adequate attention at SAICA-accredited universities and is useful in both their professional and personal lives.

中文翻译:

学员会计师对商业道德课程有用性的看法:以南非SAICA为例

这项研究的主要研究目标是确定特许会计师(CA)的受训者是否认为他们接受的商业道德教育是有用的,并调查是否在SAICA认可的大学中给予了必要的重视。使用四个理论结构分析了从CA受训者通过调查获得的数据,即:a)道德教育覆盖面的充分性,b)道德的重要性,c)道德教育对道德意识的影响,以及d)道德教育的有效性。将正态性的Kolmogorov-Smirnov和Shapiro-Wilk检验应用于理论构造,以确定数据是否呈正态分布。使用Mann-Whitney U检验来确定根据性别对意见进行分类时是否存在显着差异,学习模式(兼职或全日制)和最高学历。计算Cronbachα系数以测试参与者对调查的回答的可靠性。这项研究发现,在CA受训人员中,有很强的共识,即商业道德教育在SAICA认可的大学中得到了足够的重视,这对他们的职业生涯和个人生活都是有用的。
更新日期:2020-09-01
down
wechat
bug