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影响会计专业学生在线作弊的因素数据集:社会因素与欺诈三角模型因素的相关性

Dataset of Factors affecting online cheating by accounting students: The relevance of social factors and the fraud triangle model factors.

作者信息

Shbail Mohannad Obeid Al, Alshurafat Hashem, Ananzeh Husam, Al-Msiedeen Jebreel Mohammad

机构信息

Assistant professor, School of Business, Al al-Bayt University. P.O.BOX 130040. Mafraq 25113, Jordan.

Assistant Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, Hashemite University. P.O. Box 330127, Zarqa 13133, Jordan.

出版信息

Data Brief. 2021 Dec 18;40:107732. doi: 10.1016/j.dib.2021.107732. eCollection 2022 Feb.

DOI:10.1016/j.dib.2021.107732
PMID:34993291
原文链接:https://pmc.ncbi.nlm.nih.gov/articles/PMC8713108/
Abstract

In this paper, the authors present survey data concerning to understand the motivations underlying the cheating behavior while university exams are held online during the Covid-19 pandemic. In pursuing its aims, this study uses an integrated theoretical framework that includes the social capital theory and the fraud triangle theory. Through the use of a previously tested questionnaire, this study gathers data concerning the students cheating behavior from 213 respondents across a group of Jordanian universities. The findings of this study show that pressures, opportunities, rationalization, social norms, and social trust are all factors that affect the behavioral intention to cheat, which ultimately lead accounting students to commit cheating while taking exams online. This research provides several practical contributions to the educators who are seeking to minimize the chances for dishonest students to cheat in online exams. Future studies can refer to the study and its findings when it comes to educational equity and policy making regarding distance education.

摘要

在本文中,作者展示了调查数据,旨在了解在新冠疫情期间大学在线考试时作弊行为背后的动机。为实现其目标,本研究使用了一个综合理论框架,该框架包括社会资本理论和欺诈三角理论。通过使用一份先前经过测试的问卷,本研究从约旦一组大学的213名受访者那里收集了有关学生作弊行为的数据。本研究的结果表明,压力、机会、合理化、社会规范和社会信任都是影响作弊行为意图的因素,这些因素最终导致会计专业学生在在线考试时作弊。这项研究为那些试图将不诚实学生在在线考试中作弊的机会降至最低的教育工作者提供了一些实际贡献。在涉及远程教育的教育公平和政策制定时,未来的研究可以参考本研究及其结果。

https://cdn.ncbi.nlm.nih.gov/pmc/blobs/b2c6/8713108/4b007747068e/gr1.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/b2c6/8713108/4b007747068e/gr1.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/b2c6/8713108/4b007747068e/gr1.jpg

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