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بررسی عوامل موثر بر گرایش دانشجویان ارشد حسابداری به سرقت علمی | ||
پژوهش های تجربی حسابداری | ||
مقاله 1، دوره 8، شماره 2 - شماره پیاپی 28، شهریور 1397، صفحه 1-20 اصل مقاله (2.75 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jera.2018.10141.1293 | ||
نویسندگان | ||
احمد ناصری* ؛ معصومه فتحی | ||
دانشگاه سیستان و بلوچستان | ||
چکیده | ||
هدف پژوهش حاضر، بررسی عوامل موثر بر میزان سرقت علمی بین دانشجویان کارشناسی ارشد حسابداری است. پرسشنامۀ پژوهش بین تمام دانشجویان کارشناسی ارشد حسابداری شاغل به تحصیل در دانشگاههای استان سیستان و بلوچستان توزیع و نهایتاً 73 پرسشنامۀ قابل استفاده گردآوری شد. نتایج نشان میدهد که سرقت علمی کاملاً رایج است و ایشان درک کافی از انواع مختلف سرقت علمی ندارند. همچنین بین میزان گرایش به سرقت علمی و سن، جنسیت و معدل نمرات دانشجویان، ارتباط معناداری مشاهده نشد. به طور خلاصه، نتایج آزمون همبستگی نشان میدهد که (الف) بین میزان ارتکاب به سرقت علمی دانشجویان کارشناسی ارشد حسابداری و میزان فشارهای محیطی، میزان گرایش سیستم آموزشی و دانشجویان به رویکردهای سطحی آموزش حسابداری، و میزان دسترسی دانشجویان به اینترنت (فناوری اطلاعات)، رابطۀ مثبت و (ب) بین میزان ارتکاب به سرقت علمی دانشجویان کارشناسی ارشد حسابداری و صلاحیت اخلاقی ایشان، میزان آگاهی آنان از کم و کیف سرقت علمی، میزان حمایت و همراهی استاد با دانشجویان، و میزان علاقۀ ایشان به رشتۀ حسابداری رابطه منفی وجود دارد. | ||
کلیدواژهها | ||
آموزش حسابداری؛ سرقت علمی؛ سرقت ادبی؛ اخلاق | ||
عنوان مقاله [English] | ||
Plagiarism among Accounting Postgraduate Students | ||
نویسندگان [English] | ||
Ahmad Nasseri؛ Masoume Fathi | ||
University of Sistan and Baluchestan | ||
چکیده [English] | ||
The goal of this paper is to study factors influencing the rate of plagiarism among accounting postgraduate students. Data is collected from students of Sistan and Baluchestan university of Iran through 73 applicable questionnaires during 2013. The results indicate that plagiarism is quite prevalent among the accounting postgraduate students; however they are not completely familiar with different types of plagiarism. In addition, no significant relation is detected between prevalence of plagiarism and demographic variables such as age and gender, as well as individual variables such as their academic performance. However, the results of correlation test show that plagiarism committing rate of the students has (a) a positive significant relation with some parameters namely educational pressure, tendency of educational system and accounting students to low level approaches of accounting education, and students' access to information technology (e. g. Internet) ; and (b) a negative significant relation with some other factors such as moral competence, awareness of plagiarism, organizational support, as well as students’ interest in accounting | ||
کلیدواژهها [English] | ||
Accounting Education, Plagiarism, Moral Competence | ||
مراجع | ||
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