Ethical ideology and ethical judgments of accounting practitioners in Malaysia
The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Secon...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Gadjah Mada
2011
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/29908/ http://irep.iium.edu.my/29908/1/GadjaMada2011.pdf |
| _version_ | 1848780206932754432 |
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| author | Ismail, Suhaiza Mohd Ghazali, Nazli Anum |
| author_facet | Ismail, Suhaiza Mohd Ghazali, Nazli Anum |
| author_sort | Ismail, Suhaiza |
| building | IIUM Repository |
| collection | Online Access |
| description | The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Second, it aims to investigate the influence of demographic factors and ethical ideology on ethical judgments of accounting practitioners. The study used Forsyth’s (1980) Ethics Position Questionnaire instrument to examine the ethical ideology of the accountants and adopted ethics vignettes used by Emerson et al.(2007) to assess the ethical judgments of the respondents.From the statistical analysis, this study found that age and gender have a significant impact on ethical judgment but not on ethical ideology. In addition, idealism and relativism have a significant influence on ethical judgment, especially in a legally unethical situation. |
| first_indexed | 2025-11-14T15:29:59Z |
| format | Article |
| id | iium-29908 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T15:29:59Z |
| publishDate | 2011 |
| publisher | Universitas Gadjah Mada |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-299082013-07-15T07:40:06Z http://irep.iium.edu.my/29908/ Ethical ideology and ethical judgments of accounting practitioners in Malaysia Ismail, Suhaiza Mohd Ghazali, Nazli Anum H Social Sciences (General) The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Second, it aims to investigate the influence of demographic factors and ethical ideology on ethical judgments of accounting practitioners. The study used Forsyth’s (1980) Ethics Position Questionnaire instrument to examine the ethical ideology of the accountants and adopted ethics vignettes used by Emerson et al.(2007) to assess the ethical judgments of the respondents.From the statistical analysis, this study found that age and gender have a significant impact on ethical judgment but not on ethical ideology. In addition, idealism and relativism have a significant influence on ethical judgment, especially in a legally unethical situation. Universitas Gadjah Mada 2011-05 Article PeerReviewed application/pdf en http://irep.iium.edu.my/29908/1/GadjaMada2011.pdf Ismail, Suhaiza and Mohd Ghazali, Nazli Anum (2011) Ethical ideology and ethical judgments of accounting practitioners in Malaysia. Gadjah Mada International Journal of Business, 13 (2). pp. 107-123. ISSN 1411-1128 http://gamaijb.mmugm.ac.id/e-journal/index.php/gamaijb/article/view/21 |
| spellingShingle | H Social Sciences (General) Ismail, Suhaiza Mohd Ghazali, Nazli Anum Ethical ideology and ethical judgments of accounting practitioners in Malaysia |
| title | Ethical ideology and ethical judgments of accounting practitioners in Malaysia |
| title_full | Ethical ideology and ethical judgments of accounting practitioners in Malaysia |
| title_fullStr | Ethical ideology and ethical judgments of accounting practitioners in Malaysia |
| title_full_unstemmed | Ethical ideology and ethical judgments of accounting practitioners in Malaysia |
| title_short | Ethical ideology and ethical judgments of accounting practitioners in Malaysia |
| title_sort | ethical ideology and ethical judgments of accounting practitioners in malaysia |
| topic | H Social Sciences (General) |
| url | http://irep.iium.edu.my/29908/ http://irep.iium.edu.my/29908/ http://irep.iium.edu.my/29908/1/GadjaMada2011.pdf |