Ethical ideology and ethical judgments of accounting practitioners in Malaysia

The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Secon...

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Main Authors:	Ismail, Suhaiza, Mohd Ghazali, Nazli Anum
Format:	Article
Language:	English
Published:	Universitas Gadjah Mada 2011
Subjects:	H Social Sciences (General)
Online Access:	http://irep.iium.edu.my/29908/ http://irep.iium.edu.my/29908/ http://irep.iium.edu.my/29908/1/GadjaMada2011.pdf

id	iium-29908
recordtype	eprints
spelling	iium-299082013-07-15T07:40:06Z http://irep.iium.edu.my/29908/ Ethical ideology and ethical judgments of accounting practitioners in Malaysia Ismail, Suhaiza Mohd Ghazali, Nazli Anum H Social Sciences (General) The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Second, it aims to investigate the influence of demographic factors and ethical ideology on ethical judgments of accounting practitioners. The study used Forsyth’s (1980) Ethics Position Questionnaire instrument to examine the ethical ideology of the accountants and adopted ethics vignettes used by Emerson et al.(2007) to assess the ethical judgments of the respondents.From the statistical analysis, this study found that age and gender have a significant impact on ethical judgment but not on ethical ideology. In addition, idealism and relativism have a significant influence on ethical judgment, especially in a legally unethical situation. Universitas Gadjah Mada 2011-05 Article PeerReviewed application/pdf en http://irep.iium.edu.my/29908/1/GadjaMada2011.pdf Ismail, Suhaiza and Mohd Ghazali, Nazli Anum (2011) Ethical ideology and ethical judgments of accounting practitioners in Malaysia. Gadjah Mada International Journal of Business, 13 (2). pp. 107-123. ISSN 1411-1128 http://gamaijb.mmugm.ac.id/e-journal/index.php/gamaijb/article/view/21
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	H Social Sciences (General)
spellingShingle	H Social Sciences (General) Ismail, Suhaiza Mohd Ghazali, Nazli Anum Ethical ideology and ethical judgments of accounting practitioners in Malaysia
description	The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Second, it aims to investigate the influence of demographic factors and ethical ideology on ethical judgments of accounting practitioners. The study used Forsyth’s (1980) Ethics Position Questionnaire instrument to examine the ethical ideology of the accountants and adopted ethics vignettes used by Emerson et al.(2007) to assess the ethical judgments of the respondents.From the statistical analysis, this study found that age and gender have a significant impact on ethical judgment but not on ethical ideology. In addition, idealism and relativism have a significant influence on ethical judgment, especially in a legally unethical situation.
format	Article
author	Ismail, Suhaiza Mohd Ghazali, Nazli Anum
author_facet	Ismail, Suhaiza Mohd Ghazali, Nazli Anum
author_sort	Ismail, Suhaiza
title	Ethical ideology and ethical judgments of accounting practitioners in Malaysia
title_short	Ethical ideology and ethical judgments of accounting practitioners in Malaysia
title_full	Ethical ideology and ethical judgments of accounting practitioners in Malaysia
title_fullStr	Ethical ideology and ethical judgments of accounting practitioners in Malaysia
title_full_unstemmed	Ethical ideology and ethical judgments of accounting practitioners in Malaysia
title_sort	ethical ideology and ethical judgments of accounting practitioners in malaysia
publisher	Universitas Gadjah Mada
publishDate	2011
url	http://irep.iium.edu.my/29908/ http://irep.iium.edu.my/29908/ http://irep.iium.edu.my/29908/1/GadjaMada2011.pdf
first_indexed	2023-09-18T20:43:55Z
last_indexed	2023-09-18T20:43:55Z
_version_	1777409547632115712

Ethical ideology and ethical judgments of accounting practitioners in Malaysia

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