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Accounting Ethics > Chapter 14 > Flashcards

Chapter 14 Flashcards

1
Q

Self-Awareness

A

Being aware of the internal aspects of one’s nature, such as personality traits, beliefs, emotions, and perceptions, and appreciating how your patterns affect other people.

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2
Q

Primary Characteristic of Effective Leaders

A

They know who they are and what they stand for.

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3
Q

Two Keys to Self-Awareness

A

Soliciting Feedback and Using Self-Assessment

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4
Q

Blind Spots

A

Attributes about themselves that they are not aware of or don’t recognize as problems.

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5
Q

Self-Efficacy

A

An individual’s strong belief that he or she can successfully accomplish a task or outcome.

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6
Q

Self-Confidence

A

General assurance in one’s own ideas, judgment, and capabilities.

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7
Q

Two important elements of happy and productive employees

A

Job Satisfaction and Trust

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8
Q

Job Satisfaction

A

The degree to which a person finds fulfillment in his or her job.

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9
Q

Organization Commitment

A

An employee’s loyalty to and engagement with the organization.

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9
Q

Organization Commitment

A

An employee’s loyalty to and engagement with the organization.

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10
Q

Perception

A

The cognitive process that people use to make sense out of the environment by selecting, organizing, and interpreting information from the environment.

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11
Q

Perception Process

A
  1. Observe - Observing information via the senses
  2. Screen - Screening the information and selecting what to process
  3. Organize - Organizing the selected data into patterns for interpretation and response
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12
Q

Perceptual Distortions

A

Errors in perceptual judgement that arise from inaccuracies in any part of the perception process.

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13
Q

Stereotyping

A

The tendency to assign an individual to a group or broad category and then to attribute widely held generalizations about the group to the individual.

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14
Q

Halo Effect

A

When the perceiver develops an overall impression of a person or situation based on one characteristic, either favorable or unfavorable.

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15
Q

Attributions

A

Judgements about what caused a person’s behavior

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16
Q

Internal Attributions

A

Characteristics of the person led to a behavior

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17
Q

External Attributions

A

Something about the situation caused the person’s behavior.

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18
Q

Fundamental Attribution Error

A

Underestimating the influence of external factors and overestimating the influence of internal factors.

19
Q

Self-Serving Bias

A

Giving too much credit to oneself when doing well and giving external forces too much blame when they fail.

20
Q

Personality

A

Set of characteristics that underlie a relatively stable pattern of behavior in response to ideas, objects, or people in the environment.

21
Q

Big Five Personality Factors

A

Extroversion, agreeableness, conscientiousness, emotional stability, and openness to experience.

22
Q

Extroversion

A

The degree to which a person is outgoing, sociable, assertive, and comfortable with interpersonal relationships.

23
Q

Agreeableness

A

The degree to which a person is able to get along with others by being good-natured, likable, cooperative, forgiving, understanding, and trusting.

24
Q

Conscientiousness

A

The degree to which a person is focused on few goals, thus behaving in ways that are responsible, dependable, persistent, and achievement oriented.

25
Q

Emotional Stability

A

The degree to which a person is calm, enthusiastic, and self-confident, rather than tense, depressed, moody, or insecure.

26
Q

Openness to experience

A

The degree to which a person has a broad range of interests and is imaginative, creative, artistically sensitive, and willing to consider new ideas.

27
Q

Locus of Control

A

How people perceive the cause of life events — whether they place the primary responsibility within themselves or on outside forces.

28
Q

Internal Locus of Control

A

Your own actions strongly influence what happens to you.

29
Q

External Locus of Control

A

Events in their lives occur because of chance, luck, or outside people and events.

30
Q

Authoritarianism

A

The belief that power and status differences should exist within the organization.

31
Q

Machiavellianism

A

The acquisition of power and the manipulation of other people for purely personal gain.

32
Q

The Four Problem-Solving Styles

A

Sensation and Intuitive thinking OR Feeling.

33
Q

Sensation-Thinking

A

Emphasizes details, facts, certainty

Is a decisive, applied thinker

Focuses on short-term, realistic goals

Develops rules and regulations for judging performance

34
Q

Intuitive-Thinking

A

Prefers dealing with theoretical or technical problems

Is a creative, progressive, perceptive thinker

Focuses on possibilities using impersonal analysis

Is able to consider a number of options and problems simultaneously

35
Q

Sensation-Feeling

A

Shows concern for current, real-life human problems

Is pragmatic, analytical, methodical, and conscientious

Emphasizes detailed facts about people rather than tasks

Focuses on structuring organizations for the benefit of people

36
Q

Intuitive-Feeling

A

Avoids specifics

Is charismatic, participative, people oriented, and helpful

Focuses on general views, broad themes, and feelings

Decentralizes decision making, develops few rules and regulations

37
Q

The MBTI

A

Measures a person’s preferences for introversion versus extroversion, sensation versus intuition, thinking versus feeling, and judging versus perceiving. The various combinations of these four preferences result in 16 unique personality types.

38
Q

Emotion

A

A mental state that arises spontaneously within a person based on interaction with the environment rather than through conscious effort and is often accompanied by physiological changes or sensations.

39
Q

Positive Emotions

A

Happiness, Pride, Love, Relief

40
Q

Negative Emotions

A

Anger, Anxiety, Guilt, Sadness, Envy, Disgust

41
Q

Emotional Contagion

A

The tendency of people to absorb and express the emotions, moods, or attitudes of those around them.

42
Q

Emotional Intelligence Levels

A

Self-awareness, Self-management, Social Awareness, Relationship Management.

43
Q

Self-Management

A

The ability to engage in self-regulating thoughts and behavior to accomplish all your tasks and handle difficult or challenging situations.

44
Q

Self-Management

A

The ability to engage in self-regulating thoughts and behavior to accomplish all your tasks and handle difficult or challenging situations.

45
Q

Basic Principles for Self-Management

A

Clarity of Mind
Clarity of Objectives
An Organized System

Accounting Ethics (2 decks)

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