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How accounting students view the ethical behaviour of organizations - a Malaysian case

Othman, Zaleha and Abdul Hamid, Fathilatul Zakimi and Shafie, Rohami (2016) How accounting students view the ethical behaviour of organizations - a Malaysian case. Information, 19 (7B). pp. 2857-2862. ISSN 1343-4500

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Abstract

Numerous studies conducted concerning accounting students' ethics have investigated individual students' perceptions of ethical events.However, most of the studies have investigated ethical curricula development.Considering the lack of empirical support with respect to ethical orientation, this paper attempts to examine accounting students' perceptions of ethical behaviour.The perceptions of ethical behaviour held by accounting students from the Faculty of Accounting at the largest management university in Malaysia were analysed.The findings indicate a positive evaluation of ethical behaviour pertaining to the business environment.In addition, the results also show indecisive indications of how the accounting students might react to ethical dilemmas, suggesting that accounting students' ethical behaviour would depend on situational aspects.This paper is useful for higher institutions as it provides guidance on potential intervention strategies towards providing education on ethics in accounting faculties.The paper contributes to our grasp of ethical perceptions and provides accounting educators with an understanding of how students might react to ethical dilemmas.

Item Type: Article
Uncontrolled Keywords: Ethics, ethical perceptions ethical behaviour, accountant, accounting students, case, Malaysia
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Zaleha Othman
Date Deposited: 07 Feb 2017 01:47
Last Modified: 07 Feb 2017 01:47
URI: https://repo.uum.edu.my/id/eprint/20871

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