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...
| Main Authors: | , , , , |
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| Format: | Article |
| Published: |
Asian Scholars Network
2022
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| Online Access: | http://psasir.upm.edu.my/id/eprint/100780/ |
| _version_ | 1848863412718665728 |
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| 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 |
| building | UPM Institutional Repository |
| collection | Online Access |
| 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 | 2025-11-15T13:32:31Z |
| format | Article |
| id | upm-100780 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-15T13:32:31Z |
| publishDate | 2022 |
| publisher | Asian Scholars Network |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-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 |
| url | http://psasir.upm.edu.my/id/eprint/100780/ http://psasir.upm.edu.my/id/eprint/100780/ http://psasir.upm.edu.my/id/eprint/100780/ |