Low integrity is a challenge for any organization. However, most organizations emphasize integrity without explaining what is required of an individual with high integrity. Exhibiting high integrity is necessary for academics; yet, the level of academic integrity remains unclear. Therefore, the purpose of this study is to examine the integrity level of academicians in a Malaysian public university. This paper shares the findings on the level of integrity of academics based on a questionnaire completed by 213 academicians. Data were collected by survey questionnaire and was analyzed using descriptive and inferential statistics. An overall mean score of 9.45 from a possible 10.0 indicated a high level of integrity among academics. The self-evaluation results by academics also demonstrated that they have attained integrity at a high level for their generic task, teaching and learning, research and publications and service for community with a mean score between 9.36 and 9.49. The value with the highest mean score was for “service to community”, whereas the lowest was for “research and publication”. These findings show that the university has successfully instilled values of integrity among academicians. Nevertheless, the university must continue to enhance academic integrity by exploring religiosity. Using Google Scholar, a literature search identified an Islam-based academic integrity model to explain the quantitative findings. Finally, a mixed method approach and involving all universities in Malaysia are recommended to further the findings of this study.
Accessible tourism is an area that has received only scant attention in Hungarian tourism research. A change in this is only visible in recent years, as a result of the work of a few researchers starting to focus on this issue. Based on the findings of a questionnaire survey, the author of this paper presents important characteristics of travel by people living with disabilities, discussing the need to develop its infrastructure. The issue of accessible tourism concerns approximately 10% of the population of Europe, so in addition to the social and moral magnitude of the issue, serving the travel needs of people living with disabilities is also significant for the economy. In order to create the special supply and to provide equal access of services for those concerned, their expectations and unique consumer habits must be known. As member of an Erasmus project called Peer Act, the author also details the research findings of four project partner countries (Germany, Italy, Spain and Croatia) where data was collected from small samples.
Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.
Copyright © by EnPress Publisher. All rights reserved.