Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine

This study examines factors influencing religiosity and investigates its effect on the ethical sensitivity of a sample of 378 Malaysian accounting students from
five universities. Religiosity is represented by the twelve faith maturity items developed by Benson, Donahue and Erickson (1993). Sixteen ethical scenarios of various business issues devised by Longenecker, McKinney and Moore (1989) are used to assess ethical sensitivity. The findings of this study show that religious
affiliation, religious education background and type of institution influence
the types of religiosity, namely Vertical, Horizontal, Integrated faith and
Undeveloped faith. Students affiliated with Islam and Hinduism are inclined to
possess Vertical and Integrated faith religiosity. Students attending Islamic
religious secondary school and a related Islamic university possess strong
religious views and are inclined to have a close relationship with God (Vertical
religiosity) or commit to both spiritual and societal relationships (Integrated
faith). This study also found that religious affiliation, religious education
background, type of institution and religiosity (faith maturity) affect students’
ethical sensitivity, but the impact is situational. Based on the results it is
recommended that the Malaysian education process needs to emphasise not
only intellectual ethical perspectives for students but also religious positions.