Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia

Suhaiza Ismail (Department of Accounting, International Islamic University Malaysia, Kuala Lumpur, Malaysia)
Zuhudha Rasheed (International Islamic University Malaysia, Kuala Lumpur, Malaysia)

Meditari Accountancy Research

ISSN: 2049-372X

Publication date: 8 July 2019

Abstract

Purpose

This paper aims to identify the influence of personal factors on the ethical judgement of future accountants in Malaysia. In particular, there are two research objectives for this study: first, to investigate the influence of ethical ideology on the ethical judgement of accounting students and second, to investigate the influence of emotional intelligence (EI) on ethical judgement.

Design/methodology/approach

The respondents of the study were final year undergraduate accounting students from three public universities in Malaysia. A survey questionnaire comprising instruments about ethical ideology, EI and ethical judgement was distributed. A total of 205 responses were received and were deemed as useable. To achieve the research objectives, multiple regression was performed.

Findings

The findings indicate that idealism and EI have a positive influence on the ethical judgement. In contrast, the study discovered that relativism influences ethical judgement negatively.

Originality/value

This study fills the research gap as research on personal factors on the ethical judgement of future accountants is very limited and scarce. It gives insights to the various parties concerning how to enhance ethical judgement among future accountants, which ultimately will improve the credibility of the accounting profession.

Keywords

Citation

Ismail, S. and Rasheed, Z. (2019), "Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia", Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-04-2018-0326

Download as .RIS

Publisher

:

Emerald Publishing Limited

Copyright © 2019, Emerald Publishing Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.