The Analysis of Accounting Students Perception to the Financial Statements Reporting

Honesty, Fiola Finomia; Honesty, Helga Nuri; Pebriyani, Dewi

doi:10.2991/aebmr.k.200305.054

Cited by 2 publications

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References 9 publications

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“…Shawver and Miller (2017) showed that students’ perception of moral intensity has enhanced through a limited ethics intervention in an advanced accounting course. Honesty et al (2019) showed that there is a difference in the perception of earnings management between the students who took and did not take the business ethics course. Mladenovic et al (2019) results indicated that students developed more sophisticated and contextualized views of ethical issues in business after been exposed to an ethics education program.…”

Section: Literature Reviewmentioning

confidence: 99%

Ethics and accounting education: does teaching stand-alone religious courses affect accounting students’ ethical decisions?

Ebaid

2021

SBR

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Purpose Undergraduate accounting program at Umm Al-Qura University in Saudi Arabia is a unique case. The program includes 147 credit hours of which 28 credit hours are religious courses. This study aims to examine the effect of teaching these religious courses on students’ ethical perceptions and decisions. Design/methodology/approach A survey was conducted for a sample of accounting students at Umm Al-Qura University. The sample was divided into two groups; the first group includes students who did not study religious courses, while the second group includes students who study religious courses. The questionnaire contained three groups of questions that aimed to explore students’ perceptions of ethics in general, students’ perceptions of business ethics and explored their ethical attitudes regarding some accounting decisions that involve ethical dilemmas. Independent two-sample t-test and multiple regression analysis were used to determine whether the responses of the two groups were significantly different. Findings The findings of the study revealed that teaching religious courses led to an improvement in students’ perception of business ethics and an improvement in students’ ethical decision-making. However, the results of the independent sample t-test showed that this improvement was not significant. The results of the study also revealed that male students tend to make less ethical decisions than female students. Research limitations/implications The findings offer an indication for those responsible for managing the accounting program at Umm Al-Qura University to start developing the program so that some of the general religious courses are replaced with specialized courses in accounting ethics that focus directly on ethical dilemmas faced by the accountant when practicing the accounting profession. Originality/value This study contributes to the current literature related to examining the effect of teaching ethics courses on the ethical perception of accounting students by focusing on accounting students in Saudi Arabia as a context that has not been examined before.

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Section: Literature Reviewmentioning

confidence: 99%