The successful influence of teaching ethics on Malaysian accountancy students

Shafi Mohamad

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Ethics in Business and Education Accounting and Financial Management Accounting Education and Careers

Abstract

The Malaysian accounting profession is committed to promoting education that results in a strong ethical culture within accountants. However, some consider ethical training unproductive since trainees may have their ethical values formed pre-commencement. This paper investigates the impact of ethics instruction on final year accounting students, the future accountants of Malaysia. 85 final year accounting students were given five ethical scenarios, and asked what action they considered appropriate. They were then subject to two ethical training methodologies, a traditional lecture/tutorial process and a group assignment. After a significant gap, students were re-presented with the ethical scenarios and asked what action they now considered appropriate. In all five instances students offered a more ethical response the second time. Also, participants rated both training methods and their combined effect as effective. Results suggest there is benefit in including ethics teaching and indeed emphasising its importance in accountancy courses, if the profession's goal of ethical practitioners is to be achieved.

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1981The meaning and measurement of moral development 1993Ethics and professionalism in accounting education: A sample course 1976Can Ethics Be Taught?1993Can ethics be taught in accounting?2005Business Ethics Education at Bay: Addressing a Crisis of Legitimacy 2001Causal Effects of Regulatory, Organizational and Personal Factors on Ethical Sensitivity 2006Legislated Ethics or Ethics Education?: Faculty Views in the Post-Enron Era 2001College courses in ethics: do they really make a difference?

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