Educators’ views on human governance
Human governance has been accepted by Malaysian accounting regulatory body, yet, there is no documentation that stresses the necessity to incorporate human governance into the accounting curriculum. The objectives of this study are; (1) to provide an overview how ethics are currently embedded in...
محفوظ في:
| المؤلف الرئيسي: | |
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| التنسيق: | أطروحة |
| اللغة: | English |
| منشور في: |
2016
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| الموضوعات: | |
| الوصول للمادة أونلاين: | http://psasir.upm.edu.my/id/eprint/69492/1/GSM%202016%2021%20IR.pdf |
| الوسوم: |
إضافة وسم
لا توجد وسوم, كن أول من يضع وسما على هذه التسجيلة!
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| الملخص: | Human governance has been accepted by Malaysian accounting regulatory body, yet,
there is no documentation that stresses the necessity to incorporate human governance
into the accounting curriculum. The objectives of this study are; (1) to provide an
overview how ethics are currently embedded in accounting education curriculum by
the institution, (2) to identify the current practice among accounting educators on the
inclusion of ethics in the existing accounting curriculum and their recommendation
for improvement and (3) to gauge accounting educators’ understanding and
interpretation of the principle of human governance and consequently propose an
approach of integrating human governance as a means to inculcate ethics into the
curriculum.
The main data sources to achieve the objectives are reviews of documents and
webpages, conducts survey instrument and semi-structured interviews.
Despite of an encouragement by International Education Standard (IES) 4 as well as
Hala Tuju 2 and 3 in local setting, the findings show that not all accounting
programmes offered by universities have a stand-alone subjects of ethics. Respondents
suggest that ethics education in accounting should revisit the meaning of ethics and
consider the referring to an eastern philosophy instead of the current western
philosophy framework. In terms of human governance, educators view this concept as
a framework of good conduct of human being which gives emphasis to both the
spiritual and physical of well beings. Some perceived human governance as a
“rebranded” ethics from Islamic framework. Based on the original concept of human
governance, which is about externalizing the innate nature of human, human
governance is applicable to all who strive to BE human. To avoid the
misunderstanding and misinterpretation, human governance need to be introduce in
workshop for educators in all levels. This study becomes an additional evidence
regarding the need of ethics education reformation in accounting, an empirical evidence on the concept of human governance and provides implication on policy
making in teaching innovation. |
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