Due to a series of high profile accounting scandals and corporate collapses such as Enron, World.Com and Andersen, ethical conduct has been widely recognized as a crucial element in accounting profession and education. The growing concern over the ethics of professionals has also called for more academic research into this critical area. Our study aims at assessing ethical behaviors of the future accounting professionals (i.e. final year accounting students) in Malaysia. This study which uses questionnaire survey examined the students' ethical attitudes as to whether they would act unethically in an examination. Also, their attitudes towards whistleblowing -if they become aware of such unethical conduct were examined. A vast majority of students (73 per cent), decided to be on the safe side -neither being purely unethical nor whistleblowers. Of the students, 11 per cent chose to become whistleblowers. While only 16 per cent would act unethically in exam, the percentage significantly declined once the risk of being caught was introduced. This indicates that students have not moved further from the first level of Kohlberg's stages of moral development which highly depends on the punishment and penalty in order to behave ethically. Results also reveal that students with good academic achievement were less likely to cheat in exam. Furthermore, a larger proportion of male students as compared to female tend to behave unethically. Overall, the study indicates favorable results since the majority of respondents would not prefer to indulge in unethical behavior, although they are not being purely ethical.
PurposeThis paper explores the institutionalisation of a financial sustainability agenda in Malaysian public universities.Design/methodology/approachThe study uses semi-structured interviews and document analysis. New Institutional Sociology and the institutional logics perspective are utilised to frame the study and explain findings.FindingsThe findings reveal that universities manage the conflicting academic and financial logics to co-exist to ensure legitimacy and survival. By compartmentalising the functions of key divisions and through loose coupling, universities are able to support dual logics.Research limitations/implicationsThe paper provides university management and policy makers with insights into how leading universities in Malaysia cope with a financial sustainability agenda.Originality/valueThe present study documents how universities cope with and respond to government reforms and budgetary cuts in the context of a developing country, Malaysia. Most prior research in the area focuses on individual or organisational responses. This paper examines organisational-level responses but goes deeper to understand how universities, through three key divisions; bursaries, corporate strategy divisions and faculties manage to enable the multiple logics to co-exist through compartmentalisation and loose coupling.
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 is that it offers insight on Malaysian accountancy students ethical attitudes.
Lean Six Sigma (LSS) is a method focused on continuous improvement of quality, elimination of waste and minimization of defects in an organization and has been widely applied in Multinational corporations (MNC) in western countries. However, few studies have been found in developing countries, particularly in the plantation industries. Underpinning with Actor-Network Theory (ANT), this study aims to explore the process of implementation of LSS in one of the Malaysia Plantation Companies. In this study, the data was collected through face-to-face interviews with 13 executives and non-executives, document reviews, and direct observations. The finding indicates that the LSS implementation improves the cost-saving of RM967 million in business operations in the 2016/ 2017 financial year and trained 16 Black Belt practitioners and 184 Green Belt practitioners within five years. In addition, the implementation of LSS also increases revenue contribution and brings the focus of the company towards sustainability. Overall, this study offers some insight to the company especially the board of directors and Plantation Sustainability Quality Management committee into the implementation of LSS particularly the plantation company that can strategies the LSS in their business operation.
Lean Six Sigma (LSS) is a method focused on continuous improvement of quality, elimination of waste and minimization of defects in an organization. LSS has been tremendously applied in Multinational corporations (MNC) for cost savings and benefits. Many LSS studies have been done in western countries and a few studies have been found in developing countries, particularly in plantation industries. This study aims to explore the benefits of implementation of LSS in one of the Malaysia MNC in plantation industries. Overall, this study contributes to the benefits of implementing LSS, particularly in plantation MNC in developing countries.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.