Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia

Purpose – This paper aims to identify the influence of personal factors on the ethical judgement of future accountants in Malaysia. In particular, there are two research objectives for this study: first, to investigate the influence of ethical ideology on the ethical judgement of accounting studen...

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Main Authors:	Ismail, Suhaiza, Rasheed, Zuhudha
Format:	Article
Language:	English English English
Published:	Emerald Group Publishing Ltd. 2019
Subjects:	HJ Public Finance HJ9701 Public accounting
Online Access:	http://irep.iium.edu.my/79679/ http://irep.iium.edu.my/79679/ http://irep.iium.edu.my/79679/ http://irep.iium.edu.my/79679/1/79679_Influence%20of%20ethical%20ideology.pdf http://irep.iium.edu.my/79679/2/79679_Influence%20of%20ethical%20ideology_SCOPUS.pdf http://irep.iium.edu.my/79679/3/79679_Influence%20of%20ethical%20ideology_WOS.pdf

id	iium-79679
recordtype	eprints
spelling	iium-796792020-03-19T16:16:44Z http://irep.iium.edu.my/79679/ Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia Ismail, Suhaiza Rasheed, Zuhudha HJ Public Finance HJ9701 Public accounting Purpose – This paper aims to identify the influence of personal factors on the ethical judgement of future accountants in Malaysia. In particular, there are two research objectives for this study: first, to investigate the influence of ethical ideology on the ethical judgement of accounting students and second, to investigate the influence of emotional intelligence (EI) on ethical judgement. Design/methodology/approach – The respondents of the study were final year undergraduate accounting students from three public universities in Malaysia. A survey questionnaire comprising instruments about ethical ideology, EI and ethical judgement was distributed. A total of 205 responses were received and were deemed as useable. To achieve the research objectives, multiple regression was performed. Findings – The findings indicate that idealism and EI have a positive influence on the ethical judgement. In contrast, the study discovered that relativism influences ethical judgement negatively. Originality/value – This study fills the research gap as research on personal factors on the ethical judgement of future accountants is very limited and scarce. It gives insights to the various parties concerning how to enhance ethical judgement among future accountants, which ultimately will improve the credibility of the accounting profession. Emerald Group Publishing Ltd. 2019-02-12 Article PeerReviewed application/pdf en http://irep.iium.edu.my/79679/1/79679_Influence%20of%20ethical%20ideology.pdf application/pdf en http://irep.iium.edu.my/79679/2/79679_Influence%20of%20ethical%20ideology_SCOPUS.pdf application/pdf en http://irep.iium.edu.my/79679/3/79679_Influence%20of%20ethical%20ideology_WOS.pdf Ismail, Suhaiza and Rasheed, Zuhudha (2019) Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia. Meditari Accountancy Research, 27 (6). pp. 805-822. ISSN 2049-372X E-ISSN 2049-3738 https://www.emerald.com/insight/content/doi/10.1108/MEDAR-04-2018-0326/full/html 10.1108/MEDAR-04-2018-0326
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English English
topic	HJ Public Finance HJ9701 Public accounting
spellingShingle	HJ Public Finance HJ9701 Public accounting Ismail, Suhaiza Rasheed, Zuhudha Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia
description	Purpose – This paper aims to identify the influence of personal factors on the ethical judgement of future accountants in Malaysia. In particular, there are two research objectives for this study: first, to investigate the influence of ethical ideology on the ethical judgement of accounting students and second, to investigate the influence of emotional intelligence (EI) on ethical judgement. Design/methodology/approach – The respondents of the study were final year undergraduate accounting students from three public universities in Malaysia. A survey questionnaire comprising instruments about ethical ideology, EI and ethical judgement was distributed. A total of 205 responses were received and were deemed as useable. To achieve the research objectives, multiple regression was performed. Findings – The findings indicate that idealism and EI have a positive influence on the ethical judgement. In contrast, the study discovered that relativism influences ethical judgement negatively. Originality/value – This study fills the research gap as research on personal factors on the ethical judgement of future accountants is very limited and scarce. It gives insights to the various parties concerning how to enhance ethical judgement among future accountants, which ultimately will improve the credibility of the accounting profession.
format	Article
author	Ismail, Suhaiza Rasheed, Zuhudha
author_facet	Ismail, Suhaiza Rasheed, Zuhudha
author_sort	Ismail, Suhaiza
title	Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia
title_short	Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia
title_full	Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia
title_fullStr	Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia
title_full_unstemmed	Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia
title_sort	influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in malaysia
publisher	Emerald Group Publishing Ltd.
publishDate	2019
url	http://irep.iium.edu.my/79679/ http://irep.iium.edu.my/79679/ http://irep.iium.edu.my/79679/ http://irep.iium.edu.my/79679/1/79679_Influence%20of%20ethical%20ideology.pdf http://irep.iium.edu.my/79679/2/79679_Influence%20of%20ethical%20ideology_SCOPUS.pdf http://irep.iium.edu.my/79679/3/79679_Influence%20of%20ethical%20ideology_WOS.pdf
first_indexed	2023-09-18T21:51:41Z
last_indexed	2023-09-18T21:51:41Z
_version_	1777413811032031232

Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia

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