The pandemic has altered accounting education with the widespread adoption of remote evaluation platforms. We apply the lens of the fraud triangle to consider how the adoption of remote evaluation influences accounting students’ ethical values by measuring the incidence of cheating behavior as well as capturing their perceptions of their opportunity to cheat and their rationalization of cheating behavior. Consistent with prior research, our results show that cheating is higher in the online environment compared to remote evaluation, although the use (...) of proctoring software in online evaluation appears to mitigate but not eliminate students’ the unethical behavior. However, cheating was not reduced when students attest to an honor code during the beginning of an exam. Nonetheless, we find that the use of both proctoring software and honor codes reduces students’ perceptions of opportunity and rationalization of cheating behavior. It follows that the remote evaluation environment may unintentionally be negatively influencing the ethicality of students and future accounting professionals by promoting cheating behavior and, by so doing, negatively influencing the development of unethical values of accounting students and future accounting professionals. Educators should consider the use of appropriate educational interventions to reduce the incidence and opportunities for unethical behavior and, by so doing, help promote the development of ethical values in future accounting professionals. Further implications for teaching and the accounting profession are discussed. (shrink)

The 2019 Pandemic has forced students to take online classes, increasing their stress levels and negatively impacting their academic performance. This issue urges the development of a mechanism to make online learning more effective in this nerve-racking time. Therefore, the present study has integrated the task technology fit model and the DeLone and McLean Model of Information Systems Success to address the stated issue. The data were collected from 330 and 326 students of top-ranked public and private universities of Punjab, (...) respectively. The theoretical framework was analyzed with the help of structural equation modeling using Analysis of Moment Structures. The findings indicate that overall quality positively predicts performance through the mediating role of user satisfaction and TTF. The overall quality also positively elevates performance through the mediating role of user satisfaction and actual usage of the system. Moreover, perceived usefulness proved to be a moderator between overall quality and user satisfaction. Finally, the expected practical and theoretical implications have also been discussed. (shrink)

Purpose This paper aims to identify organizations’ information security issues and to explore dynamic, organizational culture and contingency theories to develop an implementable framework for information security systems in human service organizations based soundly in theory and practice. Design/methodology/approach The paper includes a critical review of global information security management issues for HSOs and relevant multi-disciplinary organizational theories to address them. Findings Effective information security management can be particularly challenging to HSO because of their use of volunteer staff in a (...) borderless electronic environment. Organizations’ lack of recognition of the need for staff awareness of information security threats and for training in secure work practices, particularly in terms of maintaining clients’ privacy and confidentiality, is a major issue. The dynamic theory of organizational knowledge creation, organizational culture theory and contingency theory were identified as the most suitable theoretical perspectives to address this issue and underpin an effective information security management framework for HSOs. Research limitations/implications The theory-based framework presented here has not been tested in practice. Such testing will be carried out in further research. Originality/value Currently, there is no framework for information security systems in HSOs. The framework developed here provides a foundation on which HSO can build information security systems specific to their needs. (shrink)

The banking model manufactures human consciousness that is easy to control. It programs individuals to accept and believe in a false concept of reality so that they fail to perceive the connection between human action and their immediate and higher social reality. In this way, it creates submissive subjects for the order of oppression. The oppressed are conditioned and incapable of perceiving the truth. Their critical and creative thinking potential is systematically annulled. This paper aims to reinterpret Freire’s essay on (...) “the Banking Model of Education” using Tyler’s model of curriculum to uncover the practices of the educators at every level of the oppressor-controlled educational system. As Tyler’s model is often termed as a “Product model”, its framework can be useful in analyzing the banking model, which is purely productoriented, to achieve deeper understanding of the process which the banking model adopts to produce a certain type of psyche that can ensure the survival of oppression. (shrink)

The 20th century is the aeon for the social and national liberation of the individual. Freedom is a boon and basic right of every individual’s existence. Human freedom is infringed by certain social and economic order. This research paper undertakes the task to reveal the reasons behind the pandemonium of humankind living in capitalism; the basic fact for the rise and development of socialism around the globe. This paper is divided into six parts. Part I is introduction. Part II deals (...) with historical need to replace capitalism by socialism. Part III explores the economic decisive factors in capitalism. Part IV explores the economic decisive factors in socialism. Part V leads to threats of neo-colonialism. Part VI is conclusion. This research finally leads to the conclusion that socialism is the system for the abolition of regime of exploitation created by capitalism. It aims at transforming a just society based upon principles of equality, fraternity, democracy and fair play. (shrink)