Factors influencing ethical judgements of accounting practitioners: some Malaysian evidence

Nazli Anum Mohd Ghazali

17 citations0/0 files storedInternational Journal of Social Economics

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Ethics in Business and Education Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Purpose The purpose of this paper is to examine the extent to which demographic factors and corporate ethical value impact on ethical decisions of Malaysian accounting practitioners. Design/methodology/approach A questionnaire survey was carried out to elicit opinions from accounting practitioners on corporate ethical values and ethical judgements. Regression analysis was performed on 201 completed and useable questionnaires. Findings The regression analysis shows that corporate ethical value is a significant factor determining ethical judgements. Age is also a significant factor, with older accounting practitioners being stricter in their ethical stance. To a lesser extent, gender is also significant, with females exhibiting higher ethical judgements than males. Research limitations/implications The regression model reports an adjusted R-squared of 19.2%, which suggests further work in this area is necessary to identify other determinants for (un)ethical judgements. A qualitative approach such as interviewing corporate players may shed light on other possible factors. Practical implications The findings suggest that regulatory efforts have contributed towards a more ethically imbued corporate environment. The Malaysian Code on Corporate Governance (2012), which recommends corporations to have formalized ethical standards and women on corporate boards, appears to have positive influence on creating a more ethical working climate. In addition, the enactment of the Minimum Retirement Age Act (2012) also proves relevant in further promoting ethical judgements. Originality/value The study highlights the applicability of the theory of moral development to an Asian developing country, and that gender, age and corporate ethical values are complementary in influencing ethical judgements of accounting practitioners in Malaysia.

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References

1982In A Different Voice: Psychological Theory And Women's Development 1986Ethical Decision Making in Organizations: A Person-Situation Interactionist Model 1981The Philosophy of Moral Development Moral Stages and the Idea of Justice 2010Linking ethical leadership to employee performance: The roles of leader–member exchange, self-efficacy, and organizational identification 2004Business Ethics and Religion: Religiosity as a Predictor of Ethical Awareness Among Students 2001An Examination of Differences in Ethical Decision-Making Between Canadian Business Students and Accounting Professionals 2016Women on boards, sustainability reporting and firm performance 2001The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments

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2023The role of ethical leadership to employees work engagement: a social learning theory perspective 2024Exploring the determinants of (un)ethical decision-making among accountants using PLS-SEM: a developing country context

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