Will graduating year accountancy students cheat in examination? a Malaysian case

Due to a series of high profile accounting scandals and corporate collapses such as Enron, World.Com and Andersen, ethical conduct has been widely recognized as a crucial element in accounting profession and education. The growing concern over the ethics of professionals has also called for more ac...

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Main Authors:	Abu Bakar, Nur Barizah, Ismail, Suhaiza, Mamat, Suaniza
Format:	Article
Language:	English
Published:	Canadian Center of Science and Education 2010
Subjects:	L Education (General) LB2300 Higher Education
Online Access:	http://irep.iium.edu.my/2244/ http://irep.iium.edu.my/2244/ http://irep.iium.edu.my/2244/1/IES3%283%29Cheating.pdf

id	iium-2244
recordtype	eprints
spelling	iium-22442014-01-07T04:11:42Z http://irep.iium.edu.my/2244/ Will graduating year accountancy students cheat in examination? a Malaysian case Abu Bakar, Nur Barizah Ismail, Suhaiza Mamat, Suaniza L Education (General) LB2300 Higher Education Due to a series of high profile accounting scandals and corporate collapses such as Enron, World.Com and Andersen, ethical conduct has been widely recognized as a crucial element in accounting profession and education. The growing concern over the ethics of professionals has also called for more academic research into this critical area. Our study aims at assessing ethical behaviors of the future accounting professionals (i.e. final year accounting students) in Malaysia. This study which uses questionnaire survey examined the students’ ethical attitudes as to whether they would act unethically in an examination. Also, their attitudes towards whistleblowing – if they become aware of such unethical conduct were examined. A vast majority of students (73 per cent), decided to be on the safe side – neither being purely unethical nor whistleblowers. Of the students, 11 per cent chose to become whistleblowers. While only 16 per cent would act unethically in exam, the percentage significantly declined once the risk of being caught was introduced. This indicates that students have not moved further from the first level of Kohlberg’s stages of moral development which highly depends on the punishment and penalty in order to behave ethically. Results also reveal that students with good academic achievement were less likely to cheat in exam. Furthermore, a larger proportion of male students as compared to female tend to behave unethically. Overall, the study indicates favorable results since the majority of respondents would not prefer to indulge in unethical behavior, although they are not being purely ethical. Canadian Center of Science and Education 2010-08 Article PeerReviewed application/pdf en http://irep.iium.edu.my/2244/1/IES3%283%29Cheating.pdf Abu Bakar, Nur Barizah and Ismail, Suhaiza and Mamat, Suaniza (2010) Will graduating year accountancy students cheat in examination? a Malaysian case. International Education Studies, 3 (3). pp. 145-152. ISSN 1913-9020 http://www.ccsenet.org/journal/index.php/ies/article/view/5809
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	L Education (General) LB2300 Higher Education
spellingShingle	L Education (General) LB2300 Higher Education Abu Bakar, Nur Barizah Ismail, Suhaiza Mamat, Suaniza Will graduating year accountancy students cheat in examination? a Malaysian case
description	Due to a series of high profile accounting scandals and corporate collapses such as Enron, World.Com and Andersen, ethical conduct has been widely recognized as a crucial element in accounting profession and education. The growing concern over the ethics of professionals has also called for more academic research into this critical area. Our study aims at assessing ethical behaviors of the future accounting professionals (i.e. final year accounting students) in Malaysia. This study which uses questionnaire survey examined the students’ ethical attitudes as to whether they would act unethically in an examination. Also, their attitudes towards whistleblowing – if they become aware of such unethical conduct were examined. A vast majority of students (73 per cent), decided to be on the safe side – neither being purely unethical nor whistleblowers. Of the students, 11 per cent chose to become whistleblowers. While only 16 per cent would act unethically in exam, the percentage significantly declined once the risk of being caught was introduced. This indicates that students have not moved further from the first level of Kohlberg’s stages of moral development which highly depends on the punishment and penalty in order to behave ethically. Results also reveal that students with good academic achievement were less likely to cheat in exam. Furthermore, a larger proportion of male students as compared to female tend to behave unethically. Overall, the study indicates favorable results since the majority of respondents would not prefer to indulge in unethical behavior, although they are not being purely ethical.
format	Article
author	Abu Bakar, Nur Barizah Ismail, Suhaiza Mamat, Suaniza
author_facet	Abu Bakar, Nur Barizah Ismail, Suhaiza Mamat, Suaniza
author_sort	Abu Bakar, Nur Barizah
title	Will graduating year accountancy students cheat in examination? a Malaysian case
title_short	Will graduating year accountancy students cheat in examination? a Malaysian case
title_full	Will graduating year accountancy students cheat in examination? a Malaysian case
title_fullStr	Will graduating year accountancy students cheat in examination? a Malaysian case
title_full_unstemmed	Will graduating year accountancy students cheat in examination? a Malaysian case
title_sort	will graduating year accountancy students cheat in examination? a malaysian case
publisher	Canadian Center of Science and Education
publishDate	2010
url	http://irep.iium.edu.my/2244/ http://irep.iium.edu.my/2244/ http://irep.iium.edu.my/2244/1/IES3%283%29Cheating.pdf
first_indexed	2023-09-18T20:09:47Z
last_indexed	2023-09-18T20:09:47Z
_version_	1777407399903100928

Will graduating year accountancy students cheat in examination? a Malaysian case

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