Antecedents and Impacts of Students’ Ethical Perception in Accounting Learning Process

Istiningrum, Andian Ari

doi:10.21002/jaki.2014.12

Cited by 2 publications

(7 citation statements)

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“…Internalization of objectivity and professional responsibility into learning process and to the accounting students may build students sensitivity to achieve their duties according to their best interest of the organisation. Students should learn to be objective, responsible, and have good ethical perception as they are highly likely will work in accounting field which are closely related to fraud occurrence (Istiningrum, 2014).…”

Section: Literature Reviewmentioning

confidence: 99%

“…In order to reduce the number of bribery and to tighten punishment for company doing fraud, a radical anti-corruption system is needed. There are several ways to prevent fraud such as establish and maintain a culture of high ethics, evaluate fraud risks and implement programs and controls to diminish identified fraud risks, and lastly develop suitable fraud oversight process (Istiningrum, 2014).…”

Section: Awareness Of Fraud Preventionmentioning

confidence: 99%

“…The ethical perception can be built by two approaches which are integration of ethics education into the curriculum and inclusion of at least one stand-alone ethics course within the curriculum. Accounting lecturers can also assist in creating the ethical perceptions among accounting students by internalizing all fundamentals principles into accounting learning process in the class (Istiningrum, 2014). /dx.doi.org/10.15405/epsbs.2018.07.02.2 Corresponding Author: Nik Amalena Najebah Nik Azman Selection and peer-review under According to Adkins and Radtke (2004), it was suggested that students' perception towards accounting ethics education is important and even the students themselves agree to the statement that accounting ethics is important for their future accounting profession.…”

Section: Awareness Among Accounting Studentsmentioning

confidence: 99%

“…According to Gaffikin and Lindawati (2012), as a member of society public accountants must have a professional ability to involve in the development of moral reasoning as an ethical decision maker. Based on Istiningrum (2014), accountants must provide high quality service in preventing fraud which the characteristics of high quality are lack of bias and high objectivity. Khanna and Arora (2009) stated that education and training are the ways to prevent fraud.…”

Section: Internalization Of Objectivitymentioning

confidence: 99%

“…The questionnaire was adapted from previous research to explore and evaluate the accounting students' awareness towards fraud prevention in UNITEN. The questionnaire was adopted from Istiningrum (2014). The questionnaire consists of five parts.…”

Section: Data Collection Proceduresmentioning

confidence: 99%

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Accounting Students’ Awareness TowardsFraud Prevention: A Case Of Government-Linked University

Azman¹

2018

The European Proceedings of Social and Behavioural Sciences

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This study is aim to evaluate the awareness of accounting students towards fraud prevention. This research examines the relationship between i) the student's ethical perceptions, ii) internalization of objectivity and iii) internalization of professional responsibility with accounting students awareness towards fraud prevention. This study was conducted in one of Government-Linked University, University Tenaga Nasional, Sultan Haji Ahmad Shah Campus (UNITEN KSHAS). The total number of population is 944 students, hence the sample of 285 accounting students are selected to test the objective of the study. Accounting students were selected as the sample because of they are more likely to work in accounting profession which requires them to be aware of this fraud issue. This study was conducted by using primary data by using questionnaires that adopted from Istiningrum (2014). The research employed descriptive analysis, normality test, reliability test and correlation analysis. Based on the findings, it is show that students' ethical perception, internalization of objectivity, and internalization of professional responsibility have positive significant influence towards the awareness of fraud prevention among accounting students.For the future research, it is highly recommended to be conducted in various types of universities as the result might be more appropriate to make the conclusion. It is also recommended to do research by using interview as it might be offer completely beneficial information from the respondents.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Awareness Of Fraud Preventionmentioning

confidence: 99%

Section: Awareness Among Accounting Studentsmentioning

confidence: 99%

Section: Internalization Of Objectivitymentioning

confidence: 99%

Section: Data Collection Proceduresmentioning

confidence: 99%

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