How accounting students view the ethical behaviour of organizations - a Malaysian case
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,...
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Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
International Information Institute
2016
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Subjects: | |
Online Access: | http://repo.uum.edu.my/20871/1/I%2019%207B%202016%202857%202862.pdf http://repo.uum.edu.my/20871/ http://www.information-iii.org/abs_e2.html#No7(B)-2016 |
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Summary: | 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. |
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