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

Mohamed Saat, Maisarah and Porter, Stacey (2009) Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine. Malaysian Accounting Review, 8 (2). pp. 17-41. ISSN 1675-4077

Official URL: https://mar.uitm.edu.my/

Abstract

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.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Mohamed Saat, Maisarah
UNSPECIFIED
Porter, Stacey
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 8
Number: 2
Page Range: pp. 17-41
Keywords: religiosity, ethical sensitivity, accountants, Malaysia
Date: December 2009
URI: https://ir.uitm.edu.my/id/eprint/263
Edit Item
Edit Item

Download

[thumbnail of AJ_MAISARAH MOHAMED SAAT MAR 09.pdf] Text
AJ_MAISARAH MOHAMED SAAT MAR 09.pdf

Download (0B)

ID Number

263

Indexing

|

Statistic

Statistic details