The conceptual framework of moral intensity moderating effect on the relationship between accounting students’ attitude forward community services and soft skills

Cases of accounting fraud emerge one after another in companies around the world. Although listed companies are required to disclose accurate and transparent financial statements in time, and these financial statements are audited by certified public accountants, it is still difficult to avoid the o...

Full description

Bibliographic Details
Main Authors: Xiaoxiao, Jia, Muhamad, Haslinah, Tze, San Ong, Mat Daud, Zaidi, Mingyue, Chu
Format: Article
Published: Asian Scholars Network 2022
_version_ 1796983958903193600
author Xiaoxiao, Jia
Muhamad, Haslinah
Tze, San Ong
Mat Daud, Zaidi
Mingyue, Chu
author_facet Xiaoxiao, Jia
Muhamad, Haslinah
Tze, San Ong
Mat Daud, Zaidi
Mingyue, Chu
author_sort Xiaoxiao, Jia
collection UPM
description Cases of accounting fraud emerge one after another in companies around the world. Although listed companies are required to disclose accurate and transparent financial statements in time, and these financial statements are audited by certified public accountants, it is still difficult to avoid the occurrence of accounting fraud. The purpose of this study is to study the stage of accountants' learning moral education in universities on the basis of the original corporate governance. Based on the experiential learning theory, this paper offers the conceptual framework regarding the moderating effect of moral intensity in the relationship Between Accounting students' attitude forward community services and soft skills. The lab uses questionnaires to collect data on students' attitudes, soft skills and moral strength toward community service. Data collected to validate students' attitudes toward community service can improve their soft skills, and this relationship will be further consolidated under the positive regulation of moral strength.
first_indexed 2024-03-06T11:13:48Z
format Article
id upm.eprints-100780
institution Universiti Putra Malaysia
last_indexed 2024-03-06T11:13:48Z
publishDate 2022
publisher Asian Scholars Network
record_format dspace
spelling upm.eprints-1007802023-08-22T03:48:44Z http://psasir.upm.edu.my/id/eprint/100780/ The conceptual framework of moral intensity moderating effect on the relationship between accounting students’ attitude forward community services and soft skills Xiaoxiao, Jia Muhamad, Haslinah Tze, San Ong Mat Daud, Zaidi Mingyue, Chu Cases of accounting fraud emerge one after another in companies around the world. Although listed companies are required to disclose accurate and transparent financial statements in time, and these financial statements are audited by certified public accountants, it is still difficult to avoid the occurrence of accounting fraud. The purpose of this study is to study the stage of accountants' learning moral education in universities on the basis of the original corporate governance. Based on the experiential learning theory, this paper offers the conceptual framework regarding the moderating effect of moral intensity in the relationship Between Accounting students' attitude forward community services and soft skills. The lab uses questionnaires to collect data on students' attitudes, soft skills and moral strength toward community service. Data collected to validate students' attitudes toward community service can improve their soft skills, and this relationship will be further consolidated under the positive regulation of moral strength. Asian Scholars Network 2022-11-01 Article PeerReviewed Xiaoxiao, Jia and Muhamad, Haslinah and Tze, San Ong and Mat Daud, Zaidi and Mingyue, Chu (2022) The conceptual framework of moral intensity moderating effect on the relationship between accounting students’ attitude forward community services and soft skills. Asian Journal of Behavioural Sciences, 4 (3). 33 - 47. ISSN 2710-5865 https://myjms.mohe.gov.my/index.php/ajbs/article/view/20083 10.55057/ajbs.2022.4.3.4
spellingShingle Xiaoxiao, Jia
Muhamad, Haslinah
Tze, San Ong
Mat Daud, Zaidi
Mingyue, Chu
The conceptual framework of moral intensity moderating effect on the relationship between accounting students’ attitude forward community services and soft skills
title The conceptual framework of moral intensity moderating effect on the relationship between accounting students’ attitude forward community services and soft skills
title_full The conceptual framework of moral intensity moderating effect on the relationship between accounting students’ attitude forward community services and soft skills
title_fullStr The conceptual framework of moral intensity moderating effect on the relationship between accounting students’ attitude forward community services and soft skills
title_full_unstemmed The conceptual framework of moral intensity moderating effect on the relationship between accounting students’ attitude forward community services and soft skills
title_short The conceptual framework of moral intensity moderating effect on the relationship between accounting students’ attitude forward community services and soft skills
title_sort conceptual framework of moral intensity moderating effect on the relationship between accounting students attitude forward community services and soft skills
work_keys_str_mv AT xiaoxiaojia theconceptualframeworkofmoralintensitymoderatingeffectontherelationshipbetweenaccountingstudentsattitudeforwardcommunityservicesandsoftskills
AT muhamadhaslinah theconceptualframeworkofmoralintensitymoderatingeffectontherelationshipbetweenaccountingstudentsattitudeforwardcommunityservicesandsoftskills
AT tzesanong theconceptualframeworkofmoralintensitymoderatingeffectontherelationshipbetweenaccountingstudentsattitudeforwardcommunityservicesandsoftskills
AT matdaudzaidi theconceptualframeworkofmoralintensitymoderatingeffectontherelationshipbetweenaccountingstudentsattitudeforwardcommunityservicesandsoftskills
AT mingyuechu theconceptualframeworkofmoralintensitymoderatingeffectontherelationshipbetweenaccountingstudentsattitudeforwardcommunityservicesandsoftskills
AT xiaoxiaojia conceptualframeworkofmoralintensitymoderatingeffectontherelationshipbetweenaccountingstudentsattitudeforwardcommunityservicesandsoftskills
AT muhamadhaslinah conceptualframeworkofmoralintensitymoderatingeffectontherelationshipbetweenaccountingstudentsattitudeforwardcommunityservicesandsoftskills
AT tzesanong conceptualframeworkofmoralintensitymoderatingeffectontherelationshipbetweenaccountingstudentsattitudeforwardcommunityservicesandsoftskills
AT matdaudzaidi conceptualframeworkofmoralintensitymoderatingeffectontherelationshipbetweenaccountingstudentsattitudeforwardcommunityservicesandsoftskills
AT mingyuechu conceptualframeworkofmoralintensitymoderatingeffectontherelationshipbetweenaccountingstudentsattitudeforwardcommunityservicesandsoftskills