Literaturnachweis - Detailanzeige
| Autor/in | Cropsey, Andrew Scott |
|---|---|
| Titel | The Relationship of Extrinsic and Intrinsic Motivation to Honesty-Humility in University Accounting Majors |
| Quelle | (2018), (146 Seiten)
PDF als Volltext Ph.D. Dissertation, Northcentral University |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Monographie |
| ISBN | 978-0-3556-8798-9 |
| Schlagwörter | Hochschulschrift; Dissertation; Accounting; Business Administration Education; Majors (Students); Student Motivation; Ethics; Personality Traits; Correlation; Statistical Analysis; Student Surveys; Incentives; Deception |
| Abstract | This study addressed the lack of understanding of honesty-humility within accounting research among accounting students and their extrinsic versus intrinsic motivation. Honesty-humility is a personality characteristic that is negatively correlated with counterproductive work behaviors, including financial fraud, and intrinsic/extrinsic motivations have been measured in many contexts including education. Financial fraud is a global problem estimated to result in trillions of dollars of losses annually and is often enabled by professional accountants, causing great concern to the accounting and auditing profession. The purpose of this correlational quantitative study was to identify the relationship between accounting students' intrinsic or extrinsic source of motivation and the honesty-humility of the students. Invitations to participate in the study were sent to 115 accounting majors enrolled in a private southeastern liberal arts university, with 106 responding to the survey and N = 101 completing the survey. The key finding of the study was that there is a small negative and statistically significant relationship between the two variables, r(88) = -0.264, p = 0.012, indicating that higher levels of honesty-humility were associated with lower levels of extrinsic motivation. Future research is recommended within fraud research to investigate the effect of honesty-humility on acts of fraud, the interaction if any of honesty-humility with intrinsic motivation, the levels of honesty-humility among accounting majors at other institutions, and experimental approaches to understanding methods of increasing honesty-humility among accounting professionals. The conclusion of the study is that accounting and fraud research should investigate honesty-humility among accountants and fraud perpetrators as a promising line of inquiry that may uncover ways to reduce the incidence of financial fraud. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com/en-US/products/dissertations/individuals.shtml.] (As Provided). |
| Anmerkungen | ProQuest LLC. 789 East Eisenhower Parkway, P.O. Box 1346, Ann Arbor, MI 48106. Tel: 800-521-0600; Web site: http://www.proquest.com/en-US/products/dissertations/individuals.shtml |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
| Update | 2020/1/01 |
Literaturbeschaffung und Bestandsnachweise in Bibliotheken prüfen
Permalink als QR-Code
Inhalt auf sozialen Plattformen teilen (nur vorhanden, wenn Javascript eingeschaltet ist)
Teile diese Seite:
