Phenomenon of the First Stage Kohlberg’s Theorem in Accounting Lecturer’s Ethical Decision Making

DOI

10.2991/assehr.k.200303.062How to use a DOI?

Keywords

master and doctor degree accounting lecturer, ethical decision making

Abstract

Previous research of ethical decision making (EDM) was describes the phenomenon of the first and second of the Kohlberg’s six stages ethical judgments, those were about orientation of obedience on avoidance sanctions and an egoistic oriented for receiving money income. EDM process have also divided to be ethical awareness, ethical judgments, and ethical intentions, then also ethical behaviour. This study will use moderated regression analysis (MRA) in the evaluations of which one between junior and senior lecturer, also master degree or doctoral degree lecturer allow the rewards and sanctions among the levels of ethical awareness, ethical judgments, and ethical intentions or ethical behaviour in the EDM.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Suryadi Winata
AU  - Tan Salikim
AU  - Andy
PY  - 2020
DA  - 2020/03/06
TI  - Phenomenon of the First Stage Kohlberg’s Theorem in Accounting Lecturer’s Ethical Decision Making
BT  - Proceedings of the 1st International Multidisciplinary Conference on Education, Technology, and Engineering (IMCETE 2019)
PB  - Atlantis Press
SP  - 258
EP  - 261
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200303.062
DO  - 10.2991/assehr.k.200303.062
ID  - Winata2020
ER  -