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Exploring Perceived Accounting Ethics of University Students on Online Knowledge Sharing

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Abstract

This study is to explore perceived ethics as a new dimension to an established online knowledge sharing model. The focus of this study is to examine how students’ perceived ethical attitude towards multiple unethical vignettes and their attachment motives influence online knowledge sharing behavior. Since university students are prospective leaders, both training and social interactions are important to implant ethical values. Using a survey questionnaire completed by 223 undergraduate students of various majors, this study found that perceived online attachment motivation had a direct, positive, and significant effect towards online knowledge sharing behavior (β = .713, p < .001). Perceived ethics, however, had an inverse relationship with online knowledge sharing behavior (β = −.227, p < .01). The proposed online knowledge sharing model explained 35 % of the observed variance. Limitations of this study were identified with suggestion on future studies.

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Correspondence to Sally M. Li .

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Appendix: Measurement Items Used in the Study

Appendix: Measurement Items Used in the Study

Perceived ethics (ETH) (Conroy et al. 2010)

ETH1*

A company paid a $350,000 “consulting” fee to an official of a foreign country. In return, the official promised assistance in obtaining a contract that will produce $10 million profit for the contracting company.

ETH2

Sarah Jenkins, CPA, an internal auditor at Josephs Energy Company, uses the computer in her office and the company’s connection to the Internet to do day trading in the stock market

ETH3

A company president found that a competitor had made an important scientific discovery that would sharply reduce the profits of his own company. He then hired a key employee of the competitor in an attempt to learn the details of the discovery.

ETH4

A highway-building contractor deplored the chaotic bidding situation and cutthroat competition in his industry. He therefore reached an understanding with the other major contractors to permit bidding which would provide them with a reasonable profit.

ETH5

A company president recognized that sending expensive Christmas gifts to purchasing agents might compromise their positions. However, he continued the policy since it was common practice and changing it might result in a loss of business.

Perceived online attachment motivation (POAM) (Ma and Yuen 2011)

POAM1

If I feel unhappy or kind of depressed in learning the course, I usually try to be around other members using the ILN to make me feel better.

POAM2

I usually have the greatest need to have other members using the ILN around me when I feel upset in learning the course.

POAM3

I often have a strong need to be around other ILN users who are impressed with what I am like and what I do in the course

POAM4

I mainly like to be around other ILN users who think I am an important, exciting person in learning the course together.

POAM5

I often have a strong desire to get other ILN users around to notice me and appreciate what I am like in learning the course together.

Online knowledge sharing behavior (OKSB) (Ma and Yuen 2011)

OKSB1

The advice I receive from other members using the ILN has increased my understanding of the course.

OKSB2

The advice I receive from other members using the ILN has increased my knowledge of the course.

OKSB3

The advice I receive from other members using the ILN allows me to complete similar tasks in the course more efficiently.

OKSB4

The advice I receive from other members using the ILN allows me to improve the quality of similar work in the course.

OKSB5

The advice I receive from other members using the ILN allows me to conduct similar tasks in the course with greater independence.

  1. Note. *ETH1-5 items were reversed before analysis

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Li, S.M. (2015). Exploring Perceived Accounting Ethics of University Students on Online Knowledge Sharing. In: Ma, W., Yuen, A., Park, J., Lau, W., Deng, L. (eds) New Media, Knowledge Practices and Multiliteracies. Springer, Singapore. https://doi.org/10.1007/978-981-287-209-8_13

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