Academic dishonesty among accounting students in Malaysia / Salwa Hana Yussof and Suhaiza Ismail.

Yussof, Salwa Hana and Ismail, Suhaiza (2018) Academic dishonesty among accounting students in Malaysia / Salwa Hana Yussof and Suhaiza Ismail. Management & Accounting Review (MAR), 17 (1): 2. pp. 19-46. ISSN 2550-1895


There are three objectives of the present study: to ascertain the types of assessment which are subject to cheating by accounting students; to determine the justifications given by students in neutralizing their cheating behavior; and to identify cheating deterrents from the perception of the students. A total of 435 questionnaires were collected from undergraduate accounting students of all levels of study in a public university in Malaysia. Findings revealed that more than half of the respondents had engaged in cheating, but mainly in quizzes and assignments that offer less weighting towards a final grade, and were subject to less monitoring and less severe punishment. As for neutralization, those who cheated had a tendency to blame instructors for their cheating behavior. In terms of deterrence, religion was cited most frequently as the factor that can deter students from cheating, particularly by continuous reminder that the God is always watching.


Item Type: Article
Email / ID Num.
Yussof, Salwa Hana
Ismail, Suhaiza
Subjects: L Education > LC Special aspects of education > Social aspects of education
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Management & Accounting Review (MAR)
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 2550-1895
Volume: 17
Number: 1
Page Range: pp. 19-46
Keywords: Academic dishonesty, Academic integrity, Cheating, Neutralization
Date: April 2018
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