The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making

This study investigates the association of a broad set of variables with the ethical decision making of management accountants in Libya. Adopting a cross-sectional methodology, a questionnaire including four different ethical scenarios was used to gather data from 229 participants. For each scenario, ethical decision making was examined in terms of the recognition, judgment and intention stages of Rest’s model. A significant relationship was found between ethical recognition and ethical judgment and also between ethical judgment and ethical intention, but ethical recognition did not significantly predict ethical intention—thus providing support for Rest’s model. Organizational variables, age and educational level yielded few significant results. The lack of significance for codes of ethics might reflect their relative lack of development in Libya, in which case Libyan companies should pay attention to their content and how they are supported, especially in the light of the under-development of the accounting profession in Libya. Few significant results were also found for gender, but where they were found, males showed more ethical characteristics than females. This unusual result reinforces the dangers of gender stereotyping in business. Personal moral philosophy and moral intensity dimensions were generally found to be significant predictors of the three stages of ethical decision making studied. One implication of this is to give more attention to ethics in accounting education, making the connections between accounting practice and (in Libya) Islam. Overall, this study not only adds to the available empirical evidence on factors affecting ethical decision making, notably examining three stages of Rest’s model, but also offers rare insights into the ethical views of practising management accountants and provides a benchmark for future studies of ethical decision making in Muslim majority countries and other parts of the developing world

XLIV Konferencja Komitetu Nauk o Żywności i Żywieniu PAN: nauka, technologia i innowacje w żywności i żywieniu

Streszczenia w jęz. angielskimWydarzenie: XLIV Konferencja Komitetu Nauk o Żywności i Żywieniu PAN; Łódź, 3-4 lipca 2019 r.; http://pan.binoz.p.lodz.plOrganizator konferencji: Wydział Biotechnologii i Nauk o Żywności PŁ; Komitet Nauk o Żywności i Żywieniu PAN; Polskie Towarzystwo Technologów ŻywnościProjekt graficzny okładki: Grzelczyk, J.Projekt graficzny okładki: Klewicki, R.Skład: Oracz, J.Za treść zamieszczonych materiałów odpowiadają ich autorzy.Sesje Naukowe Komitetu Nauk o Żywności i Żywieniu Polskiej Akademii Nauk (KNoŻiŻ PAN) są organizowane przez krajowe ośrodki akademickie związane z naukami o żywności i żywieniu w dwuletnich cyklach. Sesje te stanowią największe w skali kraju forum prezentacji najnowszych osiągnięć naukowych i technologicznych w dziedzinie technologii żywności i żywienia człowieka, jak również wymiany poglądów oraz doświadczeń pracowników jednostek naukowych i przedstawicieli przemysłu spożywczego. Tematyka XLIV Sesji dotyczyć będzie szeroko pojętej problematyki związanej z oddziaływaniem żywności i odżywiania na zdrowie człowieka

Correlating cross-platform usability problems with eye tracking patterns

Evaluating the cross-platform usability of multiple interactive systems has become increasingly essential. Despite eye tracking being used to supplement traditional usability assessment, there is little research on its use for cross-platform usability evaluation. Our exploratory study seeks relationship between eye-tracking metrics and cross-platform usability problems. We user-tested three cross-platform services and identified a set of usability problems. We separated the identified problems into traditional and cross-platform usability problems. Some of the cross-platform usability problems were associated with users' eye-tracking patterns. We found that consistency on many levels is a major problem cross-platform and we recommend some considerations for evaluators to use as indicators to predict possible cross-platform usability problems