The quest for morally competent future Muslim accountants
Purpose: The moral credibility of accountants has been battered for over two decades because of a seemingly unending series of accounting scandals. The inclusion of ethics education in the accounting curricula has been advocated as one option through which a new generation of morally competent accou...
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| Format: | Article |
| Language: | English English English |
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Emerald Group Publishing Ltd.
2019
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/79867/ http://irep.iium.edu.my/79867/1/79867_The%20quest%20for%20morally%20competent.pdf http://irep.iium.edu.my/79867/2/79867_The%20quest%20for%20morally%20competent_SCOPUS.pdf http://irep.iium.edu.my/79867/3/79867_The%20quest%20for%20morally%20competent_WOS.pdf |
| _version_ | 1848788860340797440 |
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| author | Zubairu, Umaru Ismail, Suhaiza Fatima, Abdul Hamid |
| author_facet | Zubairu, Umaru Ismail, Suhaiza Fatima, Abdul Hamid |
| author_sort | Zubairu, Umaru |
| building | IIUM Repository |
| collection | Online Access |
| description | Purpose: The moral credibility of accountants has been battered for over two decades because of a seemingly unending series of accounting scandals. The inclusion of ethics education in the accounting curricula has been advocated as one option through which a new generation of morally competent accountants can be produced. The purpose of this paper is to present the results of a study that sought to determine the success of this strategy by measuring the moral competencies of 160 final-year Muslim accounting students enrolled in two Islamic-university accounting programs. Design/methodology/approach: An open-ended, scenario-based, accounting-specific instrument was developed in collaboration with five Islamic accounting scholars to survey and measure the students’ moral competencies from an Islamic perspective. Findings: The results revealed that the students had glaring weaknesses in their moral competencies, particularly in selecting an Islamically appropriate organization to work for after graduation and the importance of diligence in completing one’s task as an accountant. The implication of these results is that these accounting programs have to critically assess the ethical content of their curricula to ensure that it is capable of developing the moral competencies of these students to an excellent level. Research limitations/implications: The implication of these results is that these accounting programs have to critically assess the ethical content of their curricula to ensure that it is capable of developing the moral competencies of these students to an excellent level. Originality/value: This paper is one of the few moral competence studies that consider the source of moral values of the respondents in measuring their moral competencies. Additionally, it provides much-needed insight into the effectiveness of a policy to address a pressing problem in the accounting profession. © 2019, Emerald Publishing Limited. |
| first_indexed | 2025-11-14T17:47:32Z |
| format | Article |
| id | iium-79867 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English English |
| last_indexed | 2025-11-14T17:47:32Z |
| publishDate | 2019 |
| publisher | Emerald Group Publishing Ltd. |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-798672020-03-26T10:03:02Z http://irep.iium.edu.my/79867/ The quest for morally competent future Muslim accountants Zubairu, Umaru Ismail, Suhaiza Fatima, Abdul Hamid HJ9701 Public accounting Purpose: The moral credibility of accountants has been battered for over two decades because of a seemingly unending series of accounting scandals. The inclusion of ethics education in the accounting curricula has been advocated as one option through which a new generation of morally competent accountants can be produced. The purpose of this paper is to present the results of a study that sought to determine the success of this strategy by measuring the moral competencies of 160 final-year Muslim accounting students enrolled in two Islamic-university accounting programs. Design/methodology/approach: An open-ended, scenario-based, accounting-specific instrument was developed in collaboration with five Islamic accounting scholars to survey and measure the students’ moral competencies from an Islamic perspective. Findings: The results revealed that the students had glaring weaknesses in their moral competencies, particularly in selecting an Islamically appropriate organization to work for after graduation and the importance of diligence in completing one’s task as an accountant. The implication of these results is that these accounting programs have to critically assess the ethical content of their curricula to ensure that it is capable of developing the moral competencies of these students to an excellent level. Research limitations/implications: The implication of these results is that these accounting programs have to critically assess the ethical content of their curricula to ensure that it is capable of developing the moral competencies of these students to an excellent level. Originality/value: This paper is one of the few moral competence studies that consider the source of moral values of the respondents in measuring their moral competencies. Additionally, it provides much-needed insight into the effectiveness of a policy to address a pressing problem in the accounting profession. © 2019, Emerald Publishing Limited. Emerald Group Publishing Ltd. 2019-03 Article PeerReviewed application/pdf en http://irep.iium.edu.my/79867/1/79867_The%20quest%20for%20morally%20competent.pdf application/pdf en http://irep.iium.edu.my/79867/2/79867_The%20quest%20for%20morally%20competent_SCOPUS.pdf application/pdf en http://irep.iium.edu.my/79867/3/79867_The%20quest%20for%20morally%20competent_WOS.pdf Zubairu, Umaru and Ismail, Suhaiza and Fatima, Abdul Hamid (2019) The quest for morally competent future Muslim accountants. Journal of Islamic Accounting and Business Research, 10 (2). pp. 297-314. ISSN 1759-0817 E-ISSN 1759-0825 https://www.emerald.com/insight/content/doi/10.1108/JIABR-11-2016-0138/full/html 10.1108/JIABR-11-2016-0138 |
| spellingShingle | HJ9701 Public accounting Zubairu, Umaru Ismail, Suhaiza Fatima, Abdul Hamid The quest for morally competent future Muslim accountants |
| title | The quest for morally competent future Muslim accountants |
| title_full | The quest for morally competent future Muslim accountants |
| title_fullStr | The quest for morally competent future Muslim accountants |
| title_full_unstemmed | The quest for morally competent future Muslim accountants |
| title_short | The quest for morally competent future Muslim accountants |
| title_sort | quest for morally competent future muslim accountants |
| topic | HJ9701 Public accounting |
| url | http://irep.iium.edu.my/79867/ http://irep.iium.edu.my/79867/ http://irep.iium.edu.my/79867/ http://irep.iium.edu.my/79867/1/79867_The%20quest%20for%20morally%20competent.pdf http://irep.iium.edu.my/79867/2/79867_The%20quest%20for%20morally%20competent_SCOPUS.pdf http://irep.iium.edu.my/79867/3/79867_The%20quest%20for%20morally%20competent_WOS.pdf |