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Nowadays, the equality of men and women is becoming important problem that is considered by whole world‘s economy. Until now the amount of work to be done of these two genders has been observed and studied from different aspects. Women have been played role as housewives who is always in the kitchen and men for going out to work and earn money to pay for all expenditures of family. Salaries for male employees have since then increased while salaries for women doing the same kind of work have improved slower. Nonetheless women are now closing the distance to men and are seen as parallels doing the same kind of work in society. The genders have also been considered into different categories of work matched women‘s and men‘s jobs.
IS-VNU( INTERNATIONAL SCHOOL- VIETNAM NATIONAL UNIVERSITY) How ethics and gender affect mixed genders of students in an accounting universities? Comparing two different accounting faculties in two different universities in Ha Noi MR Nguyen Toan Duc 2010 IS-VNU( INTERNATIONAL SCHOOL- VIETNAM NATIONAL UNIVERSITY) “How ethics and gender affect mixed genders of students in accounting universities?” (Comparing two different accounting faculties in two different universities in Ha Noi) Author: Mr.Nguyen Toan Duc Thesis for Degree of Bachelor of Business Abstract Title: “How important is an employee structure with mixed genders of student in accounting and auditing universities?”- Comparing two different accounting and auditing departments in two different universities in Ha Noi Level: Thesis for Degree of Bachelor of Business Author: Nguyen Toan Duc Supervisor: Doctor Le Van Lien Date: 1th June 2010 Purpose: The purpose of this study is to investigate the importance of having an employee structure with mixed genders in an accounting university This study answers the following questions: • How important is an employee structure with mixed genders in an accounting university? • What are the differences in the employee structure of accounting faculties in NEU (National Economics Universities) and AOF (Academy of Finance) The roles of the genders in a global economy are becoming more and more important in today‘s society This is why I have studied this subject for my Bachelor thesis and I think it can be interesting, and useful for the universities, companies and education today to become more aware of the importance of mixed gender‘s Method: To be able to complete my study I have collected data from questionnaires and interviews in the relevant universities and I have also looked for information in books, journals, and on the Internet After gathering the information I analyzed it according to the theories, which are presented in the theory chapter Result & Conclusion: The important role of mixed genders is to be able to evaluate the future trends of selecting future career of students in economic universities of Vietnam Suggestions/ future studies: For future studies it would be interesting if more accounting universities from a greater selection of Vietnam could be compared This comparison would be interesting if it was between a university with similar educating field or even with the extreme opposites The studies contribution: My study and the suggested future studies can be used to improve the working condition and business outcome for company‘s which not already have a quota procedure for genders Keywords: Mixed genders, accounting company, gender quota, leader position Acknowledgement This study has been undertaken for the Accounting and Auditing faculties of NEU( National Economics university) and AOF( Academy of Finance) in Ha Noi, Vietnam Mixed genders has been a well discussed and studied subject since women wanted to start independent works than stay at home to play role as housewives Since then it has also been discussed how the efficiency and effectiveness in a company relates to mixed genders But up until today it is still common that women work in special segments of economy and also not within high positions This is an issue that many companies now try to pay attention to improve this situation The equality of genders at working places is an interesting, useful and important question and that‘s why I have studied how Vietnamese economic universities support their students in dealing with this issue in their current and future circumstances I have chosen these universities to be able to compare two different Vietnamese universities that early develop accounting education which follow modern programmes of developed countries( eg: England, Armerica, Japan, or Australia) Firstly I want to thank my supervisor Dr Le Van Lien who has been guiding me through this study I furthermore want to thank everyone that participated in answering the questionnaire I hope that this study can be used for future studies and can help students or people who want to have an employment in an English cultured company Ha Noi, 1th May 2010 Nguyen Toan Duc Content Introduction 1.1 Background 1.2 Purpose and Limitations 11 1.3 Time Plan 11 Literature review 13 2.1 Defining Issues Test, Version2 .13 2.2 Gender In Organizations 14 2.3 Studies in Machiavellianism 15 2.4 Ethical Reasoning Literature 17 2.5 The Mach IV Scale 18 2.6 Gender and Ethical Reports 20 2.7 Gender Structure Of Accounting Educational Profession 22 2.8 Gender Structure Of Accounting Management Position 22 2.9 Gender Structure of CPA Profession 23 2.10 Hypotheses 24 Research Design And Methodology .25 3.1 Research Method 25 3.2 Data Gathering Method 27 3.3 Credibility 30 3.4 Data Analysis and Research Ethic Consideration 30 3.5 The Experiment 30 3.5.1Ethical Vignettes .31 3.6 Mach IV Scale and DIT-2 34 3.7Participants 34 3.8 Procedure 35 3.9 Analysis 36 3.10 Independent Elements 37 Presentation Of The Results 38 4.1 The Universities Profile 38 4.1.1 National Economics University 38 4.1.2 Academy Of Finance 42 4.2 Questionnaire 44 4.3Hypothesis One… 46 4.4Hypothesis Two…………… 48 4.5 Hypothesis Three…………… 50 Discussion 51 5.1 Main results 51 5.2 Result discussion 52 5.2.1 Ethical Reasoning and Ethical Decision Making 52 5.2.2 Moral Behavior and Ethical Decision Making 54 5.2.3 Gender and Ethical Decision Making 55 5.3 Future Research Extensions 55 Conclusion 58 6.1 Conclusion of the study 58 6.2 Method discussion 59 6.3 Limitations 59 6.3 Suggestions For Future Studies ………………………… 60 Appendices…………………………………………………………………………………61 Bibliography……………………………………………………………………………… 83 Introduction: The first chapter of this study outlines the circumstances to this research and the issue I found to investigate I also bring up the intention and the limitations of this study 1.1 Background: Nowadays, the equality of men and women is becoming important problem that is considered by whole world‘s economy Until now the amount of work to be done of these two genders has been observed and studied from different aspects Women have been played role as housewives who is always in the kitchen and men for going out to work and earn money to pay for all expenditures of family Salaries for male employees have since then increased while salaries for women doing the same kind of work have improved slower Nonetheless women are now closing the distance to men and are seen as parallels doing the same kind of work in society The genders have also been considered into different categories of work matched women‘s and men‘s jobs This study investigates the importance of having mixed genders within accounting universities and evaluates the elements that can affect the students‘ decision in selecting good job The initial research was aimed to collect data from the NEU (National Economics Universities) and AOF (Academy Of Finance) When the data could not be obtained in NEU it was later aimed at AOF These accounting universities are both large universities that have reputation in accounting and auditing education of Vietnam and should give a fair view of the answers in my study Vietnam is a small country in the southeast of Asia, linked to the south of China, but also is affected by French and American culture There are two main religions in Vietnam are Buddhism and Christian The economy has up to recently been dependent on oil exploitation and exporting clothing and some agricultural products such as rice, coffee, and pepper In the 1970s and early 1980s, the Vietnamese economy is economics subsidy From 1986, Vietnamese government decided to apply opened economy model into society After that, the situation of economy is improved yearly and has encouraged results The major trading partners are the USA, Russia, China, Japan, Korea and the countries that are belong to EU The currency of Vietnam is Viet Nam Dong (VND) but Euro and USD are commonly used in commercial transactions The culture between genders has during time been that women keep the household and men work in the companies and offices This started to change slightly when the Vietnam had national independence from 1945 Today many women work in many sectors of economy but are however underrepresented in high political positions This means that women today are still wanted to have the higher position not only in economy but also political situation, education of nation 10 Formula: E.B = ? + ? 2(GENDER) + ?i Variables Estimated Coefficient Constant t-Test 14.91603 GENDER 0.22042 1.86475 Observations 68 F-test 3.47741 P-value 0.06677 R2 0.05008 Significan level is 0.05 and 0.01 80 APPENDIX Rest’s (1979) Six Stages of Moral Reasoning Pre-conventional level: focus is on self Stage 1: Obedience: you what you’re told primarily to avoid punishment Stage 2: Instrumental egotism and simple exchange: let’s make a deal or only consider the cost and/or benefits to oneself Conventional level: focus is relationships Stage 3: Interpersonal concordance: be considerate, nice and kind and you’ll get along with people Focus is on cooperation with those in your environment Stage 4: Law and duty to the social order: everyone in society is obligated and is protected by the law Focus is on cooperation with society in general Post-conventional level: focus is personally held principles Stage 5: Societal consensus: you are obligated by whatever arrangements are agreed to and by due process and procedure Focus is on fairness of the law or rule as determined by equity and equality in the process of developing the rule 81 Stage 6: Nonarbitrary social cooperation: how rational and impartial people would organize cooperation is moral Focus is on fairness of the law or rules derived from general principles of just and right as determined by rational people 82 Bibliography A Theory 1) Anderson, G and R C Ellyson 1986 Restructuring Professional Standards: The Anderson Report Journal of Accountancy 186: 92-104 2) Ameen, E., Guffey, D and J McMillan 1996 Gender Differences in Determining the 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Degree of Bachelor of Business Abstract Title: “How important is an employee structure with mixed genders of student in accounting and auditing universities? ”- Comparing two different accounting and. .. 2.7 Gender Structure Of Accounting Educational Profession Nowadays, accounting and auditing professors in universities interest in the difficult jobs of working with accounting students, and