Measuring ethical ideology among accounting practitioners and students/ Noor Emilina Mohd Nasir, Nur Raihana Mohd Sallem and Rohana Othman

Mohd Nasir, Noor Emilina and Mohd Sallem, Nur Raihana and Othman, Rohana (2014) Measuring ethical ideology among accounting practitioners and students/ Noor Emilina Mohd Nasir, Nur Raihana Mohd Sallem and Rohana Othman. Terengganu International Management and Business Journal (TiMBeJ), 4 (2). pp. 25-34. ISSN 2232-0741

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Abstract

A review of the business and marketing ethics literature has provided evidence that the ethical behaviour of a person may be influenced by his ethical ideology. In the business world, the management and accounting practitioners will face the situation where they have to decide on whether they want to engage in activities that benefit themselves or others. Previous literature found that accounting practitioners tend to be more ethical than accounting students since they have more working experience and awareness on their duty than accounting students. Therefore, this study aims to measure the ethical ideology among accounting practitioners and student. Additionally, this study intends to ascertain whether gender will affect the ethical ideology of the respective respondents. A number of studies provide evidence that differences in moral behaviour can be explained by gender and it is an important demographic variable which influences one’s ethical decision. The results reveal that there is no significant difference of ethical ideology between the accounting practitioners and students. There is however a significant difference between the males and females as the males are more relativistic than the females, while the females are more idealistic than the males. The findings from this study will serve to help in determining the ethical ideology of an individual and would provide valuable information that can explain the differences among individuals when making ethical judgements.

Item Type: Article
Creators:
CreatorsEmail
Mohd Nasir, Noor Emilinanooremilina@tganu.uitm.edu.my
Mohd Sallem, Nur RaihanaUNSPECIFIED
Othman, RohanaUNSPECIFIED
Subjects: L Education > LB Theory and practice of education > Educational psychology > Ethics
Divisions: Universiti Teknologi MARA, Terengganu > Dungun Campus > Faculty of Business and Management
Journal or Publication Title: Terengganu International Management and Business Journal (TiMBeJ)
ISSN: 2232-0741
Volume: 4
Number: 2
Page Range: pp. 25-34
Official URL: http://timbej.uitm.edu.my
Item ID: 22572
Uncontrolled Keywords: Ethical ideology; idealism; relativism; unethical behaviour; ethical values
Last Modified: 07 Jan 2019 08:14
Depositing User: Perpustakaan Cendekiawan UiTM Caw Terengganu
URI: http://ir.uitm.edu.my/id/eprint/22572

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