Ethics of Future Accounting Professionals: Evidence from Malaysia

Nur Barizah Abu Bakar · Suhaiza Ismail · Suaniza Mamat

16 citations0/0 files storedJournal of financial reporting & accounting

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Ethics in Business and Education Accounting and Financial Management Academic integrity and plagiarism

Abstract

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 porportion 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 is that it offers insight on Malaysian accountancy students’ ethical attitudes.

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1989Management accounting 1993Blowing the Whistle: The Organizational and Legal Implications for Companies and Employees.1991Personal characteristics in college students' evaluations of business ethics and corporate social responsibility 2004The Importance of gender Across Cultures in Ethical Decision-making 1994An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors 1996Gender differences in determining the ethical sensitivity of future accounting professionals 1991Professional ethics: Business students' perceptions 1993Personal value systems of men and women entrepreneurs versus managers

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2019THE EFFECT OF HUMAN RESOURCE ETHICS ON FINANCIAL REPORTING IMPLICATIONS FOR GOOD GOVERNMENT GOVERNANCE (SURVEY OF RELATED SUB-UNITS IN STATE-OWNED ENTERPRISES IN SUMSEL)2017Accounting academics’ teaching self-efficacy and ethics integration in accounting courses 2012The Impact of Professional Ethics on Financial Reporting Quality 2011Ethical Ideology and Ethical Judgments of Accounting Practitioners in Malaysia

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