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«VOLUM E 1 1, N UM B E R 1 I S SN 2 1 6 8 - 0 6 1 2 F L ASH DR I V E I S SN 1 9 4 1 - 9 5 8 9 ON L I N E T h e In s t it ut e f o r Bu s i n e s s an ...»

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Nevertheless, the public aid can indirectly reflect the capacity of the companies to adapt to the surroundings by means of obtaining technical attendance and financial supports for technological modernization; the incursion in outer markets; the fulfillment of ecological, metrological and quality standards and norms; the access to technical information and funds for projects of investigation in collaboration with universities and research centers. So, it can be speculated that the ability to obtain public aid is because the innovating companies have better management of their social capital that the non-innovating ones. Another result of empirical evidence is the fact that purchasing machinery and equipment is important to discriminate between both types of company. Nevertheless, it is relevant to mention that the amount of resources destined to these purchases makes a difference. Furthermore, the fact that most part of technology is acquired abroad.

Belonging to an industrial group increases the probability of having an innovating behavior, since the empirical evidence seems to indicate that the independent companies have an isolated behavior that makes difficult the incorporation of flows of foreign technology.

REFERENCES

Balwin J. R. y Johnson J. Business Strategies in more and less innovative firms in Canada Research Policy vol. 25, august 1996.

Buesa M. y Molero J. Patrones del cambio tecnologico y politica industrial. Un estudio de las empresas innovadoras madrilenas Civitas IMADE Madrid 1992 Cooke P. y Morgan K (eds.), The Associational Eonomy: Firms, Regions and Innovation, Oxford University Press, 1999 Corona L. (coord.) Cien empresas innovadoras en Mexico, Porrua-UNAM, Mexico, 1997 Fagerberg J. y Verspagen Technology gaps Innovation diffusion and transformation : An evolutionary Interpretation Research Policy, vol. 31, December 2002 Gellatly G. Differences in Innovator and non innovator profiles: Small Establishments in Business, 11f0019MPE, num.143 Micro Economic Analysis Division, Statistic Canada 1999 Lundvall B. National System of innovation Pinter Londres 1992 Metcalfe J. Evolutionary Economics and Creative Destruction Routledge Reading, 1997 Napolitano G. Industrial Research and sources of innovation: A Cross Industry Analysis of Italian Manufacturing firms, Research Policy, vol. 31. December 2002.

OCDE, Proposed Guidelines for Collecting and Interpreting Technological Innovation Data (Oslo Manual ) Paris,1997 Porter M. Competitive Advantage of nations, Javier Vergara Mexico 1990 Schumpeter J. A. Teoria del desenvolvimiento economico, FCE, Mexico 1994 Wakelin K. Trade and innovation Theory and evidence, Adershot Elgar, 1997;

GCBF ♦ Vol. 11 ♦ No. 1 ♦ 2016 ♦ ISSN 1941-9589 ONLINE & ISSN 2168-0612 USB Flash Drive 236 Global Conference on Business and Finance Proceedings ♦ Volume 11 ♦ Number 1 Table 4: Variables in the Equation

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In this study, we examine the effect of social consciousness on American undergraduate and graduate students’ goal of studying accounting. Building on this research, we submit that social consciousness influences the students’ goal to learn accounting. From this empirical analysis, we find that the differences in students’ social consciousness and their awareness of it help determine the students’ goal of studying accounting and that the relationship between awareness of social consciousness and gender and years of study influences the goal of studying accounting. We summarize those findings as follows: First, students’ social consciousness affects their goal to learn accounting. Second, students’ acknowledgement of social consciousness is associated with higher tendencies to set a goal for studying accounting. Third, in the relationship between students’ goal of studying accounting and students’ acknowledgement of social consciousness, gender and years of study are positive influences.

KEYWORDS: Social Consciousness, Ethical Thinking, Professionals, Career Building, Accounting Education JEL: M41, M49

PRIOR RESEARCH

Evolution of Accounting Education Accounting education needs to be of high quality in order to prevent, identify, and explain these increasingly too frequent frauds worldwide. Throughout the world, we have to make an effort to instill younger people with higher ethics and better knowledge of accounting to secure reliable global financial reporting and to combat global frauds. Accordingly, the social role of the accounting professionals has become more important. In order to attain transparency in financial reporting, accounting professionals have to acquire higher levels of competency in accounting as well as competencies in economic, finance, and other related subjects. In addition, those current and future professionals have to battle old and new types of accounting frauds and to identify all sorts of accounting criminals. After all, a report pointed out that perpetrators of accounting frauds have higher educational level and that a large number of fraud perpetrators work in an accounting department (ACFE 2014: 50-51). In addition, many corporate frauds are devised by owners or executives who have been educated in institutions of higher education instead of being perpetrated by those corporations’ employees (Hamada 2015). Consequently, we need to reconsider the mission of accounting education for a global market, aiming at the very least for reliable and transparent global financial reporting.





At this point, universities, in their undergraduate and graduate programs, need to improve their educational methods and materials and share them with the rest of the academic and professional world. The goal is to improve accounting education and to infuse students with sophisticated knowledge and experiences.

Among the possible educational activities, we can learn from the suggestions of the Pathway Commission of American Accounting Association in the United States and expand these suggestions to all the organization in the world. The International Education Standards (IESs) present typical outcomes that could be adopted jointly by many different countries. Those standards represents criteria for judging the value of global accounting education and training in different cultures, languages, and social, educational, and legal systems (McPeak et al. 2012).

GCBF ♦ Vol. 11 ♦ No. 1 ♦ 2016 ♦ ISSN 1941-9589 ONLINE & ISSN 2168-0612 USB Flash Drive 238 Global Conference on Business and Finance Proceedings ♦ Volume 11 ♦ Number 1 Students’ Acknowledgement of Normative Consciousness Berman (1990:76) emphasizes the importance of cultivating this social awareness in students. In particular, he states that teachers have to help students understand the global interdependence, foster the experience of community, encourage them to develop basic social skills, provide them with opportunities to make contributions to others, strengthen their group problem-solving and organizational skills, and encourage them to explore the real political world. We are convinced that good accounting education can foster people’s ethical thinking. Ethical thinking and ethical judgments can protect the global market from frauds and from inappropriate procedures in financial statements. Thomas (2012: 399) empirically verified the significance of a university accounting education for first-year business students in making decisions.

Indeed, the work of accounting professionals often depends on those professionals’ higher education knowledge of accounting. But it appears that the work of these professionals also depends on their normative consciousness. Accounting professionals have for mission the maintenance of the fairness of the accounting information disclosed by firms. Normative consciousness is a kind of social sense including issues of morality, solidarity, belonging, equality, politeness, rescue, or activeness.

Consciousness is essential to achieve goals (Shirahama et al. 2013) and is significantly related to workplace performance among managers and workers (Chaturvedi et al. 2013). For undergraduate or graduate students, their university diploma is the final step before getting a job. This motivates students (Pintrich & Schunk 2002). Basically, their graduation should be connected to a job. In spite of that, most students, particularly in their first or second year of study, have a short-term outlook and don’t imagine their future yet. Of course, they don’t know how they will contribute to the society. However, students who strongly acknowledge their role in their community and in society tend to learn more actively. We suppose that this awareness of society or their post-graduation target might influence their motivation to learn accounting.

Understanding the relationship between students’ acknowledgment of normative consciousness and their willingness to learn can help us refine our teaching methods, materials, and case studies for better ethical thinking skills.

Women Equality

Accounting education can contribute to women’s empowerment. Education should be equally accessible to all; there should be no gap between male and female students. Essentially, men and women should have equal right to education under the law. However, in reality, inequality between men and women has existed and still exists in some countries, religions, positions, and social roles. This is a gender problem.

Historically, much efforts have been exerted to reach gender equality; however, inequality remains a global issue. Several reports clearly show this gap. For example, the United Nations (2015a) has just set a target for women to get half of the leadership position by 2030 (par.13). This indicates that inequality still exists.

However, in Figure 3, we can see that the education index is much more equal than the other indexes.

Obviously, the inequality in education between men and women is disappearing (WEF 2013) and the educational opportunities for women are expanding, particularly in developing countries.

Nonetheless, despite greater access to higher education, women may still have a more difficult time getting a job. When women graduate, they realize the difficulties inherent to building a career. In fact, statistics for employment shows a lower gain for women than for men (UN 2015b: 20). Though women may have the same job opportunities than men, the “opting out” phenomenon, where professional women leave their careers to become full time mothers, causes problems even in the United States where the ratio of women participation in society is higher than in any other countries. Stones (2008), through a series of interviews for women, proposed the redesign of the workplace for highly educated women and men. We believe that the completion of accounting education in higher institutions is helpful to promote active employment and GCBF ♦ Vol. 11 ♦ No. 1 ♦ 2016 ♦ ISSN 1941-9589 ONLINE & ISSN 2168-0612 USB Flash Drive 239 Global Conference on Business and Finance Proceedings ♦ Volume 11 ♦ Number 1 empowerment for women and also to build their career in leadership positions. The job equality of women as accounting professionals could change the world.

Theoretical Development Hypotheses In prior researches, we compared the motivation of students to learn accounting in several countries: USA, Japan, and Indonesia. We found that the mastery, performance, and social goals were associated with the students’ motivation and found cultural motivational differences as well. In addition, we found that the closer the students were to the end of their programs, the less likely they were to lose their motivation for studying accounting. One of the reasons was that, as they approached the end of their study, they would acknowledge the reality of their graduation and the reality of their impending career. However, these previous researches are not enough to verify the association between gender and goals. If men and women have the same willingness to become accounting professionals, there should be no difference in their goals to learn accounting, providing that they are capable to do the job and want to do it. In accounting education, graduate students are nearer to a career as professionals than undergraduate students. Such a feeling for their roles in society might make them more eager to set some goals for learning accounting and to try to master the concepts and succeed in their classes. In particular, social goals are directly related with students’ awareness of their lives as members of their communities.

Through this theoretical background, we suppose that students who have already experienced thinking about themselves as members of their communities could be more motivated than other students, when they study accounting. They might imagine what the role of their work is likely to be and what they can do for their companies as employees. This identification to the society is more likely to foster ethical judgements.

Meanwhile, getting rid of gender inequality is an outcome likely to contribute to the society. Thus, we believe that the analysis of the factors influencing the motivation to study accounting in association with several social goals will allow us to encourage students to adopt some ethical thinking in global accounting education. In this paper, we propose the following hypotheses based on the theoretical model developed by Berman (1990) and Schunk (1995). The data set used comes from our prior research. As the Figure 1 shows, we submit the following seven hypotheses based on the theoretical model. We use a sample data of 290 accounting students in the United States. The data consists of 166 male and 174 female students.

H1: A consciousness of belonging to a society positively influences the students’ goals of learning accounting.

H2: A consciousness of respect of others positively influences the students’ goals of learning accounting.

H3: A consciousness of leadership in the organization positively influences the students’ goals of learning accounting.

H4: Goals of learning accounting are different between male and female students.

H5: Goals of learning accounting differ between students’ years of study.

H6: Students’ acknowledgement of social consciousness is associated with a higher tendency to set a goal to learn accounting.

H7: The relationship between students’ acknowledgement of social consciousness and gender or years of study has a positive effect on the goal to learn accounting.



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