Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence
Purpose: The objective of this paper is to investigate the effect of ethical ideologies on ethical judgments of future Malaysian accountants in general situations and based on the legality of the situations. The examination covers the relationships of both the specific ethical dimension (i.e. ideali...
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| Format: | Article |
| Language: | English English |
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Emerald Group Publishing Limited
2014
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| Online Access: | http://irep.iium.edu.my/37114/ http://irep.iium.edu.my/37114/1/ARAVol22Issue2Ethics.pdf http://irep.iium.edu.my/37114/4/37114_Effect%20of%20ethical%20ideologies_SCOPUS.pdf |
| _version_ | 1848781353646030848 |
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| author | Ismail, Suhaiza |
| author_facet | Ismail, Suhaiza |
| author_sort | Ismail, Suhaiza |
| building | IIUM Repository |
| collection | Online Access |
| description | Purpose: The objective of this paper is to investigate the effect of ethical ideologies on ethical judgments of future Malaysian accountants in general situations and based on the legality of the situations. The examination covers the relationships of both the specific ethical dimension (i.e. idealism and relativism) and the specific categories of ideology (i.e. absolutist and subjectivist) on ethical judgments.
Methodology: Using a survey questionnaire comprising of the Ethical Position Questionnaire (EPQ) and ethical dilemma vignettes, 396 usable responses were received. In achieving the objectives, multivariate analysis of variance (MANOVA), correlations and univariate analysis of variance (ANOVA) were performed.
Findings: The study discovered a significant impact of ethical ideology on judgments regardless of the legality of the cases. In addition, the study found a significant positive and negative impact of idealism and relativism, respectively, on ethical judgment. Moreover, the study reported that absolutists are stricter whilst situationists are more lenient in making ethical judgments compared to other ideologies.
Originality/Value: The present study investigated the effect of ethical ideologies on ethical judgment, in general, as well as the effect on ethical judgment based on the legality of the ethical dilemma. This study also considered the effect of the two dimensions of ethical ideology – idealism and relativism – on ethical judgment and captured the four categories of ideology based on the taxonomy of ethical ideologies.
Keywords: ethical ideology, idealism, relativism, absolutist, subjectivist, future accountants, Malaysia |
| first_indexed | 2025-11-14T15:48:13Z |
| format | Article |
| id | iium-37114 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-14T15:48:13Z |
| publishDate | 2014 |
| publisher | Emerald Group Publishing Limited |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-371142017-09-19T03:16:10Z http://irep.iium.edu.my/37114/ Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence Ismail, Suhaiza H Social Sciences (General) Purpose: The objective of this paper is to investigate the effect of ethical ideologies on ethical judgments of future Malaysian accountants in general situations and based on the legality of the situations. The examination covers the relationships of both the specific ethical dimension (i.e. idealism and relativism) and the specific categories of ideology (i.e. absolutist and subjectivist) on ethical judgments. Methodology: Using a survey questionnaire comprising of the Ethical Position Questionnaire (EPQ) and ethical dilemma vignettes, 396 usable responses were received. In achieving the objectives, multivariate analysis of variance (MANOVA), correlations and univariate analysis of variance (ANOVA) were performed. Findings: The study discovered a significant impact of ethical ideology on judgments regardless of the legality of the cases. In addition, the study found a significant positive and negative impact of idealism and relativism, respectively, on ethical judgment. Moreover, the study reported that absolutists are stricter whilst situationists are more lenient in making ethical judgments compared to other ideologies. Originality/Value: The present study investigated the effect of ethical ideologies on ethical judgment, in general, as well as the effect on ethical judgment based on the legality of the ethical dilemma. This study also considered the effect of the two dimensions of ethical ideology – idealism and relativism – on ethical judgment and captured the four categories of ideology based on the taxonomy of ethical ideologies. Keywords: ethical ideology, idealism, relativism, absolutist, subjectivist, future accountants, Malaysia Emerald Group Publishing Limited 2014 Article PeerReviewed application/pdf en http://irep.iium.edu.my/37114/1/ARAVol22Issue2Ethics.pdf application/pdf en http://irep.iium.edu.my/37114/4/37114_Effect%20of%20ethical%20ideologies_SCOPUS.pdf Ismail, Suhaiza (2014) Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence. Asian Review of Accounting, 22 (2). pp. 145-158. ISSN 1321-7348 http://www.emeraldinsight.com/index.htm 10.1108/ARA-08-2013-0052 |
| spellingShingle | H Social Sciences (General) Ismail, Suhaiza Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence |
| title | Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence |
| title_full | Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence |
| title_fullStr | Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence |
| title_full_unstemmed | Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence |
| title_short | Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence |
| title_sort | effect of ethical ideologies on ethical judgment of future accountants: malaysian evidence |
| topic | H Social Sciences (General) |
| url | http://irep.iium.edu.my/37114/ http://irep.iium.edu.my/37114/ http://irep.iium.edu.my/37114/ http://irep.iium.edu.my/37114/1/ARAVol22Issue2Ethics.pdf http://irep.iium.edu.my/37114/4/37114_Effect%20of%20ethical%20ideologies_SCOPUS.pdf |