The relationship between accounting students’ moral development and narcissism on academic fraud

Abstract

The stages in an individual's moral development will determine how an individual will behave. Kohlberg divides moral development into three stages, namely pre-conventional, conventional and post-conventional. However, the stages of individual moral development may vary. These different levels of moral development will influence individuals’ behavior when they face ethical dilemmas. This research aimed to determine the correlation between accounting students’ moral development and narcissism on academic fraud. This quantitative research employed a survey method. The research samples were 46 accounting students taken with a random sampling method. The results showed that narcissism affects accounting students’ academic fraud but there is no correlation between the level of moral development and academic fraud.

The controversial relationship between narcissistic leadership and voluntary work behaviours: a meta-analytic approach

“…Moreover, measurements of deviant or helping behaviours outside the job, such as academic fraud or community prosocial behaviour, were excluded (e.g. Laily et al 2021). Finally, the study did not include samples from prisoners or children, clinical samples or narcissism assessments.…”

Determining The Factors Influence Ethical Behavior Intention Among Accounting Students: Madagascar and Indonesia Cases

“…Beliefs that arise from attitudes to a person towards behavior is called belief behavior (behavioral beliefs) .In addition, the second factor that determines attitude is evaluation results (outcome evaluation). The evaluation results are: personal judgment that the consequences of that behavior taken is liked or disliked (Ajzen, 1997) Preferred consequences of certain behaviors tend to increase a person's intention to do such behavior (Laily et al, 2021). From several definitions of attitude toward the behavior according to some researchers can be concluded that attitude toward the behavior is a behavior that is believed to provide positive results compared to perform a behavior that will give the desired result negative.…”