Ethical judgment and ethical ideology of accounting professionals and accounting students
his paper has two main objectives. First, it intends to investigate the differences in ethical ideology between accountants and accounting students. Second, it aims to examine the differences in the ethical judgments in general situations and based on the legality of the situations between the two g...
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| Format: | Article |
| Language: | English |
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University of Malaya
2017
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| Online Access: | http://irep.iium.edu.my/63220/ http://irep.iium.edu.my/63220/1/JAPVOl10Issue1Ethics.pdf |
| _version_ | 1848785995063885824 |
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| author | Ismail, Suhaiza |
| author_facet | Ismail, Suhaiza |
| author_sort | Ismail, Suhaiza |
| building | IIUM Repository |
| collection | Online Access |
| description | his paper has two main objectives. First, it intends to investigate the differences in ethical ideology between accountants and accounting students. Second, it aims to examine the differences in the ethical judgments in general situations and based on the legality of the situations between the two groups. Using a questionnaire survey that comprises Ethical Position Questionnaire (EPQ) and ethical dilemma vignettes, a total of 617 usable responses were received comprising of 396 and 221 responses from accountants and accounting students respectively. In achieving the objectives, independent t-tests were also performed. The results reveal that there are significant differences in the idealism ethical ideology between accounting practitioners and accounting students. It is also discovered that there are significant differences in the ethical judgments between the two groups of respondents for overall vignettes as well as for illegal ethical vignettes. |
| first_indexed | 2025-11-14T17:01:59Z |
| format | Article |
| id | iium-63220 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T17:01:59Z |
| publishDate | 2017 |
| publisher | University of Malaya |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-632202018-04-12T07:43:25Z http://irep.iium.edu.my/63220/ Ethical judgment and ethical ideology of accounting professionals and accounting students Ismail, Suhaiza H65 Schools. Institutes of social sciences his paper has two main objectives. First, it intends to investigate the differences in ethical ideology between accountants and accounting students. Second, it aims to examine the differences in the ethical judgments in general situations and based on the legality of the situations between the two groups. Using a questionnaire survey that comprises Ethical Position Questionnaire (EPQ) and ethical dilemma vignettes, a total of 617 usable responses were received comprising of 396 and 221 responses from accountants and accounting students respectively. In achieving the objectives, independent t-tests were also performed. The results reveal that there are significant differences in the idealism ethical ideology between accounting practitioners and accounting students. It is also discovered that there are significant differences in the ethical judgments between the two groups of respondents for overall vignettes as well as for illegal ethical vignettes. University of Malaya 2017 Article PeerReviewed application/pdf en http://irep.iium.edu.my/63220/1/JAPVOl10Issue1Ethics.pdf Ismail, Suhaiza (2017) Ethical judgment and ethical ideology of accounting professionals and accounting students. Asian Journal of Accounting Perspectives, 10. pp. 99-113. ISSN 0128-0384 https://ajap.um.edu.my/index.php/AJAP/article/view/11283/7685 |
| spellingShingle | H65 Schools. Institutes of social sciences Ismail, Suhaiza Ethical judgment and ethical ideology of accounting professionals and accounting students |
| title | Ethical judgment and ethical ideology of accounting professionals and accounting students |
| title_full | Ethical judgment and ethical ideology of accounting professionals and accounting students |
| title_fullStr | Ethical judgment and ethical ideology of accounting professionals and accounting students |
| title_full_unstemmed | Ethical judgment and ethical ideology of accounting professionals and accounting students |
| title_short | Ethical judgment and ethical ideology of accounting professionals and accounting students |
| title_sort | ethical judgment and ethical ideology of accounting professionals and accounting students |
| topic | H65 Schools. Institutes of social sciences |
| url | http://irep.iium.edu.my/63220/ http://irep.iium.edu.my/63220/ http://irep.iium.edu.my/63220/1/JAPVOl10Issue1Ethics.pdf |