The objective of this paper is to examine the influence of personal attributes, organizational ethics position and other factors which are rules conformance, active…
The objective of this paper is to examine the influence of personal attributes, organizational ethics position and other factors which are rules conformance, active participation in profession activities, ethics instructions received and understanding of the professional code of conduct on the Malaysian accountants' judgment on questionable ethical scenarios.
A survey questionnaire is carried out to elicit opinions of Malaysian accountants on factors influencing ethical judgments.
Adopting 15 vignettes used in Emerson et al. to assess ethical judgments, the main findings revealed from the analysis are that older accountants, accountants attached to corporations with higher ethics scale and accountants who understand the professional code of conduct are expected to be stricter in judging questionable ethical situations.
The findings imply that perhaps one way to promote and preserve ethical organizational decisions is by employing older and experienced individuals and perhaps retaining older staff. The finding on age appears to suggest that wisdom comes with maturity.
This paper is one of the few studies which investigate factors influencing ethical judgments of accountants in Malaysia. The research is timely given the growing importance of women in decision‐making levels, the expected rise in employment and the requirement to include the business ethics course in the accounting programs in Malaysia.
– The purpose of this paper is to examine the influence of ethics instruction received during tertiary education on ethical judgments of Malaysian accountants.
The purpose of this paper is to examine the influence of ethics instruction received during tertiary education on ethical judgments of Malaysian accountants.
Data were obtained through questionnaire survey and analyzed using regression analysis.
A total of 221 respondents representing a 88.4 per cent response rate completed the questionnaire. The regression results show that ethics instruction received during tertiary education have a significant impact on both legal and illegal business scenarios. Accountants also judged an illegal questionable scenario stricter than a legal questionable scenario.
The questionnaires were distributed to those firms which participated in the internship programme. Although the firms which participated were of varying sizes, care still needs to be taken in interpreting the results, as representativeness remains an issue in studies of small sample size.
The findings appear to suggest that ethics is an important factor influencing ethical judgments. Hence, the subject should be taught at least at the tertiary level so as to inculcate ethical values early in younger generation. An ethically imbued workforce can be expected to make sound and equitable corporate decisions.
The study offers preliminary insight into the benefit of introducing the business ethics course in the undergraduate accounting programme at public universities in Malaysia.