Ethics of future accounting professionals: Evidence from Malaysia

A strong ethical sense needs to be imbued in potential entrants to the accountancy profession. This paper explores the ethical attitudes of the final year accounting students in the International Islamic University Malaysia. There were 210 students who responded to the self-administered questionnair...

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Main Authors:	Abu Bakar, Nur Barizah, Ismail, Suhaiza, Mamat, Suaniza
Format:	Article
Language:	English
Published:	Emerald Group Publishing Limited 2008
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/33854/ http://irep.iium.edu.my/33854/1/1824070.pdf

id	iium-33854
recordtype	eprints
spelling	iium-338542015-02-23T09:13:53Z http://irep.iium.edu.my/33854/ Ethics of future accounting professionals: Evidence from Malaysia Abu Bakar, Nur Barizah Ismail, Suhaiza Mamat, Suaniza HF5601 Accounting. Bookkeeping A strong ethical sense needs to be imbued in potential entrants to the accountancy profession. This paper explores the ethical attitudes of the final year accounting students in the International Islamic University Malaysia. There were 210 students who responded to the self-administered questionnaire survey. Of these respondents, 38 per cent would opt to become whistleblowers. About 3 per cent would accept bribes. Once an element of risk of being caught was introduced, the percentage opting for whistleblowing increased by 6 per cent. however, none chose the bribe option. These responses indicate that only a small proportion of students will depend on punishment and penalty in order to behave ethically. A larger proportion of male students as compared to female tend to behave unethically. The study indicates that the majority of respondents would prefer not to indulge in unethical behavior. The primary contribution of this paper isthat it offers insight on Malaysian accountancy students' ethical attitudes. Emerald Group Publishing Limited 2008 Article PeerReviewed application/pdf en http://irep.iium.edu.my/33854/1/1824070.pdf Abu Bakar, Nur Barizah and Ismail, Suhaiza and Mamat, Suaniza (2008) Ethics of future accounting professionals: Evidence from Malaysia. Journal of Financial Reporting and Accounting, 6 (1). pp. 21-33. ISSN 1985-2517
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5601 Accounting. Bookkeeping
spellingShingle	HF5601 Accounting. Bookkeeping Abu Bakar, Nur Barizah Ismail, Suhaiza Mamat, Suaniza Ethics of future accounting professionals: Evidence from Malaysia
description	A strong ethical sense needs to be imbued in potential entrants to the accountancy profession. This paper explores the ethical attitudes of the final year accounting students in the International Islamic University Malaysia. There were 210 students who responded to the self-administered questionnaire survey. Of these respondents, 38 per cent would opt to become whistleblowers. About 3 per cent would accept bribes. Once an element of risk of being caught was introduced, the percentage opting for whistleblowing increased by 6 per cent. however, none chose the bribe option. These responses indicate that only a small proportion of students will depend on punishment and penalty in order to behave ethically. A larger proportion of male students as compared to female tend to behave unethically. The study indicates that the majority of respondents would prefer not to indulge in unethical behavior. The primary contribution of this paper isthat it offers insight on Malaysian accountancy students' ethical attitudes.
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	Ethics of future accounting professionals: Evidence from Malaysia
title_short	Ethics of future accounting professionals: Evidence from Malaysia
title_full	Ethics of future accounting professionals: Evidence from Malaysia
title_fullStr	Ethics of future accounting professionals: Evidence from Malaysia
title_full_unstemmed	Ethics of future accounting professionals: Evidence from Malaysia
title_sort	ethics of future accounting professionals: evidence from malaysia
publisher	Emerald Group Publishing Limited
publishDate	2008
url	http://irep.iium.edu.my/33854/ http://irep.iium.edu.my/33854/1/1824070.pdf
first_indexed	2023-09-18T20:48:56Z
last_indexed	2023-09-18T20:48:56Z
_version_	1777409863856422912

Ethics of future accounting professionals: Evidence from Malaysia

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