Papers by Maureen Sterling
Journal of Business Ethics, Mar 10, 2007
This study examines values and value types as well as scores in levels of moral reasoning for stu... more This study examines values and value types as well as scores in levels of moral reasoning for students enrolled in a business program. These two factors are measured using the Schwartz Personal Values Questionnaire and the Defining Issues Test 2. No statistically significant differences in levels of moral reasoning, rankings of values, and value types could be attributed to gender. However, eight significant correlations between value types and levels of moral reasoning provide evidence that a systematic relationship exists. The relationships are not only internally consistent but also consistent with the model of values based on motivational goals (Schwartz S. H.

International Journal of Accounting and Finance, 2015
This study investigates the values and value types (clusters of motivationally related values), o... more This study investigates the values and value types (clusters of motivationally related values), of accounting and finance students in Jordan, a country at the heart of the Arab Middle East. Using the Schwartz personal values questionnaire, and a sample of 91 Jordanian accounting and finance students enrolled in graduate programs, we show that accepting my portion in life, family security, self-respect and honouring parents and elders are the top four values for the accounting and finance students, while unity with nature, social power, curiosity and detachment form the bottom four values. In terms of value types, the students rank security and tradition as their top two value types and stimulation and power as their lowest two. While the students exhibit value types that are more collectivistic than individualistic, individualistic and collectivistic attitudes appear to be not mutually exclusive. Furthermore, male students rated the value type benevolence significantly higher than females while females rated power significantly higher than male students. Our results are consistent with those of Hofstede (1984a, p.85), who categorises Arabic speaking societies (Egypt,
Journal of Academic Ethics, 2015
The purpose of this study was to investigate whether intent (primarily for selfish or unselfish b... more The purpose of this study was to investigate whether intent (primarily for selfish or unselfish benefit), an attribute of earnings management (EM), affected the evaluation of the level of ethical acceptability of other EM attributes reported by senior Canadian undergraduate accounting students. Extending work in the U.S. begun by Merchant and Rockness (Journal of Accounting and Public Policy, 13, 79–94, 1994) and Bruns and Merchant (Management Accounting, 72(2), 22–25, 1990), our results indicate that there were statistically significant differences in the assessments of ethical acceptability attributable to intent. There were also significant differences attributable to gender.
China is moving from a centralized to a market economy to bring about efficiency in its economy a... more China is moving from a centralized to a market economy to bring about efficiency in its economy and to form a business partnership with the West. With its reform adopting an open-door policy, there may be a need to assure its partners in the western world that appropriate steps would be taken to develop and foster a business culture with
Argumentation and emotional cognition in
Canadian Journal of Higher Education, 2001
This paper summarizes the results of an intercultural survey of an ethnically diverse group of st... more This paper summarizes the results of an intercultural survey of an ethnically diverse group of students in a Canadian university commerce program. The sample self-reported the level of communications apprehension on the 24-item Personal Report of Communication Apprehension, which uses six questions in four communications settings to generate four subscores and one general score for communications apprehension (McCroskey, 1982). While prior research results showed that the level of communications apprehension varies among ethnic groups, our research results showed no significant variation.
Assurance of Learning (AOL) refers to the outcomes assessment process which involves the systemat... more Assurance of Learning (AOL) refers to the outcomes assessment process which involves the systematic collection, review, and use of information about educational programs undertaken for the purpose of improving student learning and development [8]. While emerging trends such as open education, open learning, learning analytics, academic analytics, and big data in education have recently become mainstream, studies regarding the design and development of open source analytics applications for AOL are non-existent. In this paper, we describe an application called AOL Analyzer that we developed for our business school last year to assist in the analysis of AOL results reported by faculty. To the best of our knowledge, this is a first paper to bridge the existing gap in AOL analytics research.

Business Ethics: A European Review, 2010
This study uses the Schwartz Values Questionnaire and version 2 of the Defining Issues Test to in... more This study uses the Schwartz Values Questionnaire and version 2 of the Defining Issues Test to investigate the values, value types (clusters of related values) and level of moral reasoning of a sample of 108 MBA students in a Canadian university. There are no statistically significant differences in the levels of moral reasoning attributed to gender. Male and female MBA students rank 'family security' and 'healthy' as their two most important values. For males, hedonism, achievement and self-direction are the three most important value types, while for females they are benevolence, hedonism and security, respectively. There are statistically significant gender differences for the value types hedonism, achievement, stimulation and power. Overall, however, there are more similarities than differences between the male and the female students. Regression analysis indicates a statistically significant positive association between the postconventional level of moral reasoning as measured by P-scores and the value-type universalism. The findings provide further evidence that value types affect the postconventional level of moral reasoning.
… of business ethics, 2008
... He has authored and co-authored many publications in con-temporary spirituality and Western .... more ... He has authored and co-authored many publications in con-temporary spirituality and Western ... in the top quartile and all with a score above 5 were: freedom, intelligent, successful ... These findings reveal that business majors report a balance between two of three motivational ...
… of business ethics, 2008
... He has authored and co-authored many publications in con-temporary spirituality and Western .... more ... He has authored and co-authored many publications in con-temporary spirituality and Western ... in the top quartile and all with a score above 5 were: freedom, intelligent, successful ... These findings reveal that business majors report a balance between two of three motivational ...
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Papers by Maureen Sterling