It's What's Outside that Counts: Do Extracurricular Experiences Affect the Cognitive Moral Development of Undergraduate Accounting Students?
It's What's Outside that Counts: Do Extracurricular Experiences Affect the Cognitive Moral Development of Undergraduate Accounting Students?
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外部因素才是最重要的：课外经历会影响本科会计学生的认知道德发展吗？
DOI：
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发表时间：
2011
期刊：
影响因子：
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通讯作者：
Barbara M. Porco
中科院分区：
文献类型：
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作者：
Helen L. Brown;Barbara M. Porco
摘要：本研究运用Kohlberg（1969，1979）和Rest（1986）的心理学理论，探讨了影响会计认知道德发展的因素（参见Jones et al. [2003]对该文献的综述），同时提出了关于外部课堂活动对会计专业学生道德发展的贡献因素的论述。使用来自美国各地的396名本科会计专业学生的样本，我们研究的影响，实习经验，通过志愿服务，Beta Alpha Psi荣誉社会成员，并参与学生政府表现出的亲社会行为对他们的道德发展水平。我们的研究结果表明，在公共会计师事务所实习过的本科会计专业学生，或参加过涉及志愿服务或Beta Alpha Psi会员资格的课外活动的学生，表现出更高水平的认知道德发展。结果与respec…
ABSTRACT: This study applies the psychological theories of Kohlberg (1969, 1979) and Rest (1986) and explores existing literature that investigates factors affecting the cognitive moral development of accountants (see Jones et al. [2003] for a review of this literature), while advancing discourse regarding the contributing factors of external classroom activities on the development of accounting students' moral growth. Using a sample of 396 undergraduate accounting students from across the United States, we examine the affect that internship experiences, prosocial behavior exhibited through volunteerism, Beta Alpha Psi Honor Society membership, and student government involvement have on their level of ethical development. Our results indicate that undergraduate accounting students who have interned with a public accounting firm, or participated in extracurricular activities involving volunteerism or membership in Beta Alpha Psi, demonstrate higher levels of cognitive moral development. Results with respec...
影响因子：
4.6
作者：
N. Eisenberg;G. Carlo;Bridget C. Murphy;Patricia van Court
通讯作者：
N. Eisenberg;G. Carlo;Bridget C. Murphy;Patricia van Court
前语言分割中顺序信息和超分段信息的新兴整合。
DOI：
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发表时间：
1995
期刊：
Child development.
影响因子：
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作者：
Morgan,JL;Saffran,JR
通讯作者：
Saffran,JR
成年早期的亲社会发展：一项纵向研究。
影响因子：
7.6
作者：
N. Eisenberg;Ivanna K. Guthrie;Amanda J Cumberland;Bridget C. Murphy;Stephanie Shepard;Qing Zhou;G. Carlo
通讯作者：
G. Carlo