Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine
This study examines factors influencing religiosity and investigates its effect on the ethical sensitivity of a sample of 378 Malaysian accounting students from five universities. Religiosity is represented by the twelve faith maturity items developed by Benson, Donahue and Erickson (1993). Sixteen...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI) & Faculty of Accountancy
2009
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| Online Access: | https://ir.uitm.edu.my/id/eprint/263/ |
| _version_ | 1848802304531103744 |
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| author | Mohamed Saat, Maisarah Porter, Stacey |
| author_facet | Mohamed Saat, Maisarah Porter, Stacey |
| author_sort | Mohamed Saat, Maisarah |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This study examines factors influencing religiosity and investigates its effect on the ethical sensitivity of a sample of 378 Malaysian accounting students from
five universities. Religiosity is represented by the twelve faith maturity items developed by Benson, Donahue and Erickson (1993). Sixteen ethical scenarios of various business issues devised by Longenecker, McKinney and Moore (1989) are used to assess ethical sensitivity. The findings of this study show that religious
affiliation, religious education background and type of institution influence
the types of religiosity, namely Vertical, Horizontal, Integrated faith and
Undeveloped faith. Students affiliated with Islam and Hinduism are inclined to
possess Vertical and Integrated faith religiosity. Students attending Islamic
religious secondary school and a related Islamic university possess strong
religious views and are inclined to have a close relationship with God (Vertical
religiosity) or commit to both spiritual and societal relationships (Integrated
faith). This study also found that religious affiliation, religious education
background, type of institution and religiosity (faith maturity) affect students’
ethical sensitivity, but the impact is situational. Based on the results it is
recommended that the Malaysian education process needs to emphasise not
only intellectual ethical perspectives for students but also religious positions. |
| first_indexed | 2025-11-14T21:21:13Z |
| format | Article |
| id | uitm-263 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:21:13Z |
| publishDate | 2009 |
| publisher | Accounting Research Institute (ARI) & Faculty of Accountancy |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-2632017-08-25T05:46:42Z https://ir.uitm.edu.my/id/eprint/263/ Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine mar Mohamed Saat, Maisarah Porter, Stacey This study examines factors influencing religiosity and investigates its effect on the ethical sensitivity of a sample of 378 Malaysian accounting students from five universities. Religiosity is represented by the twelve faith maturity items developed by Benson, Donahue and Erickson (1993). Sixteen ethical scenarios of various business issues devised by Longenecker, McKinney and Moore (1989) are used to assess ethical sensitivity. The findings of this study show that religious affiliation, religious education background and type of institution influence the types of religiosity, namely Vertical, Horizontal, Integrated faith and Undeveloped faith. Students affiliated with Islam and Hinduism are inclined to possess Vertical and Integrated faith religiosity. Students attending Islamic religious secondary school and a related Islamic university possess strong religious views and are inclined to have a close relationship with God (Vertical religiosity) or commit to both spiritual and societal relationships (Integrated faith). This study also found that religious affiliation, religious education background, type of institution and religiosity (faith maturity) affect students’ ethical sensitivity, but the impact is situational. Based on the results it is recommended that the Malaysian education process needs to emphasise not only intellectual ethical perspectives for students but also religious positions. Accounting Research Institute (ARI) & Faculty of Accountancy 2009-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/263/1/AJ_MAISARAH%20MOHAMED%20SAAT%20MAR%2009.pdf Mohamed Saat, Maisarah and Porter, Stacey (2009) Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine. (2009) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review.html>, 8 (2). pp. 17-41. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Mohamed Saat, Maisarah Porter, Stacey Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine |
| title | Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine |
| title_full | Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine |
| title_fullStr | Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine |
| title_full_unstemmed | Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine |
| title_short | Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine |
| title_sort | does religiosity influence ethical sensitivity? an investigation on malaysian future accountants / maisarah mohamed saat, stacey porter and gordon woodbine |
| url | https://ir.uitm.edu.my/id/eprint/263/ https://ir.uitm.edu.my/id/eprint/263/ |