Ethical decision making of accounting students: a cross-cultural comparative study

Ho, Yi Hui; Lin, Chieh Yu

doi:10.1504/ijbge.2011.043242

Cited by 9 publications

(8 citation statements)

References 25 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…It is important to note that only one vignette was used to test the hypotheses of this study as it was not intended to compare the model between different scenarios as some previous studies have done (Jung, 2009;Leonard et al, 2017). At the same time, it took advantage of minimising application time (Ho & Lin, 2011;Lin & Ho, 2008), following previous work that also used a single scenario for applying the MES (Alakavuklar & Çakar, 2012;Hamid, 2019;Primo de Carvalho Alves, 2021).…”

Section: Measurement Instrumentsmentioning

confidence: 99%

Justice, Deontology and Moral Meaningfulness as Factors to Improve Student Performance and Academic Achievement

2021

View full text Add to dashboard Cite

The relationship between ethics and performance has previously been addressed in the literature, although there are still some gaps, for example, the relationship of ethical ideologies to student performance. This work aims to contribute to the literature with a statistical evaluation using partial least squares path modelling (PLS-PM) regarding whether university students' ethical ideologies and moral meaningfulness influence their level of student performance and academic achievement. Results indicate that the ideologies of justice and deontology increase moral meaningfulness, moral meaningfulness in turn increase student's citizenship behaviours and student's in-role performance, and finally, student's in-role performance positively influences academic achievement. This research provides resources applicable to the fields of pedagogy and ethics to encourage performance during the study and highlight the value of the ideologies of justice and deontology.

show abstract

Section: Measurement Instrumentsmentioning

confidence: 99%

Justice, Deontology and Moral Meaningfulness as Factors to Improve Student Performance and Academic Achievement

2021

View full text Add to dashboard Cite

show abstract

“…Third, while a substantial amount of work on ethical sensitivity and behaviour of students has been done in other fields, especially accounting (Ameen et al , 1996; Mayhew and Murphy, 2008; Ho and Lin, 2011; Yahaya et al , 2016; Boateng and Agyapong, 2017; Okougbo et al , 2021) and nursing (Shayestehfard et al , 2020; Jalili et al , 2020; Chen et al , 2021; Spekkink and Jacobs, 2021; Bilgiç, 2022), our comprehensive literature review could not trace any prior research investigating ethical sensitivity of procurement students. And more generally, the authors could hardly trace any research on ethical sensitivity of students in Uganda.…”

Section: Introductionmentioning

confidence: 99%

Gender, family background, cynicism and ethical sensitivity of future procurement professionals in a developing country context: evidence from Ugandan universities

Tukamuhabwa

Mbago

Mutebi

et al. 2022

IJOES

View full text Add to dashboard Cite

Purpose Some scholars argue that ethical awareness increases alongside work experience,whereas others agree that ethics education shapes ethical awareness and that cheating in college predicts unethical behaviour in subsequent professional environment. The purpose of this paper is therefore to investigate the level and antecedents of ethical sensitivity of future procurement professionals. Design/methodology/approach An exploratory descriptive survey of a sample of 303 final year procurement students from the two largest public Universities in Uganda was conducted. Using Statistical Package for (SPSS) and Amos Version 27, data were analysed by using means, standard deviations, exploratory and confirmatory factor analyses and correlation analysis. Findings The study revealed that future procurement professionals exhibit low levels of ethical sensitivity. However, contrary to the general observations from the extant literature, gender and family background of students do not determine both ethical sensitivity and cynicism. Moreover, this study establishes that cynicism is positively associated with instances that depict low ethical sensitivity. Research limitations/implications This paper contributes to providing an empirical understanding of the derivation of unethical behaviour in procurement practice. Grounded in Aristotle’s organic theory of state and moral habituation, this argues that future procurement professionals posses natural proclivities that trigger their social instincts and membership to multiple associations in actualising their innate potential for ethical behaviour. This supports the notion that humans are potentially virtuous, whereby morality is learned, imitated, emerges and perfects through repetitive actions and is therefore incremental. Practical implications The findings mirror what prevails in practice in Uganda, where procurement practitioners have been implicated in unethical practices regardless of their gender and family background. This signals that managers should not recruit or deploy procurement personnel based on gender or family background. Originality/value While research on ethical sensitivity of students has been focussed on other disciplines such as accounting, nursing and other business studies, this paper focusses on ethical sensitivity of procurement students aspiring to join a professional environment that is severely marred with unethical practices. Further, Aristotle’s moral habituation and organic theory of state invoked in this study underline the synergies of both nature and nurturing in inculcating ethicality in procurement professionals.

show abstract

“…With the necessity for accountants to perform their duties ethically, an increasing attention has been given to the subject of ethical decision-making [4]. This has led to various research works on the ethical judgment of accounting professionals and accounting students using different variables, of which gender has been identified to be very important due to fact that individual gender formulate decision differently when faced with ethical dilemma [4], [5], [6], [7]. These have been confirmed through conflicting findings from different studies that have shown the variation in ethical judgment abilities of male and female genders.…”

Section: Introductionmentioning

confidence: 99%

Influence of Gender on Ethical Judgement: A Case Study of Undergraduate Accounting Students in a South African University

Adenitan¹,

Doorasamy²

2022

Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwoker

View full text Add to dashboard Cite

The ethical judgment of undergraduate accounting students in a South African University as differentiated by gender is examined in this paper. An 8-item instrument, Multidimensional Ethics Scale (MES), was employed for measuring the ethical judgment of 323 students of both genders. Four different scenarios of accounting ethical issues were selected and adapted for the purpose of this study. A hypothesis was tested on whether there is a significant difference between the ethical judgment of both genders of undergraduate accounting students or not. It was revealed that there are significant differences in the ethical judgment of the male and female undergraduate accounting students. The overall results based on MES further disclosed that female students judged unethical actions engaged by individuals in the scenarios as more ethical than their male counterparts. This finding opposes the belief that female gender is more ethical than male when faced with ethical dilemmas.

show abstract

Ethical decision making of accounting students: a cross-cultural comparative study

Cited by 9 publications

References 25 publications

Justice, Deontology and Moral Meaningfulness as Factors to Improve Student Performance and Academic Achievement

Justice, Deontology and Moral Meaningfulness as Factors to Improve Student Performance and Academic Achievement

Gender, family background, cynicism and ethical sensitivity of future procurement professionals in a developing country context: evidence from Ugandan universities

Influence of Gender on Ethical Judgement: A Case Study of Undergraduate Accounting Students in a South African University

Contact Info

Product

Resources

About