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The purpose of this study is to explain the effect of love of money and Machiavellianism on ethics perceptions of accounting students. The knowledge attained from this study will allow lecturers and academicians to improve the methods used for teaching ethics in accounting by evaluating the impact of two factors.

This research uses survey and quantitative analysis. The data were collected by distributing offline and online questionnaires to students in a university in Indonesia.

The results show that both the love of money and Machiavellianism negatively affect ethical perception. Gender as one of the control variables is found to have a significant association with the love of money, Machiavellianism and ethical perception of accounting students.

The practical implication of the research is the need to inform students on the negative impact of the love of money and Machiavellianism on ethics, as well as the required steps to overcome such negative impact by inserting ethics-related materials in several accounting courses.

Accounting students represent future accountants and highly ethical accountants will protect the profession and society from harmful consequences of unethical accounting and business practices.

The purpose of this paper is to investigate how accounting students view cheating actions inside and outside the classroom. It relates the love of money, a psychological variable, to the ethical perceptions of accounting students by examining their cheating perceptions.

A survey is developed based on cheating actions and the love of money scales and administered to 213 undergraduate and graduate accounting students in two universities in the western US students' perceptions of cheating are measured. Students are classified according to their love of money as money‐worshippers, money‐repellants, or careless money‐admirers.

Accounting students view cheating actions outside the classroom as more unethical than cheating actions inside the classroom. The love of money is significantly related to perceptions of cheating. Money worshippers view cheating actions as more ethical followed by money‐admirers and money‐repellants who view such actions as more unethical.

The surveyed students may not be representative of all students in the USA. In addition, perceptions of cheating may not determine cheating behavior.

Instructors should continue to emphasize the importance of ethical behavior. Future employers should consider the love of money as an important psychological variable related to ethical perception in their hiring decisions.

Previous research founds that classroom cheating can be used to predict future workplace cheating among accounting employees. The study is the first to examine the relationship between the love of money and cheating among accounting students.

This paper aims to examine the attitude of accounting students towards money and their ethical perceptions, and ascertains whether ethical perception of students could be influenced by their attitudes towards money.

A survey method of research was adopted, and a set of questionnaires based on the money ethic scale (MES) and existing ethical scenarios was administered to the target respondents. The MES was subjected to an exploratory factor analysis to examine its dimensionality and, by means of a cluster analysis, the respondents were classified based on similarities in attitude towards money. The relationship between attitude towards money and ethical perception was ascertained by means of a multivariate analysis of variance (MANOVA) test.

The results suggest the respondents are generally ethically oriented and that the females are more ethical than males. Differences exist in terms of the attitude of respondents towards money and the MANOVA results show that money attitudes are good predictors of ethical perceptions of students.

Findings of this study demonstrate that an understanding of individuals' attitude towards money may be an important way of predicting how they will behave when faced with ethical dilemmas.

The analysis makes an important contribution to prior literature by highlighting the effect of money attitude on ethical perception.

This paper aims to analyze the role of spiritual, psychological and social dimensions of business taxpayer compliance in micro small and medium enterprises. Tax compliance is an ideal condition for taxpayers who meet tax regulations and report income accurately and honestly. However, the reality in Indonesia shows the voluntary compliance level to the community is still low. This is reflected in the amount of state tax revenue compared to gross domestic product.

The location of the study was conducted on taxpayers of micro small and medium enterprises in Bali Province. The type of data used in this study is quantitative data with primary data sources in the form of questionnaires to 100 business taxpayers. Data analysis uses multiple linear regression.

The results showed that money ethics (as a psychological dimension) and tax socialization (as a social dimension), did not significantly influence tax compliance. Karma phala (as a spiritual dimension) has a positive and significant effect on business taxpayers’ compliance. When an individual's behavior has reflected commitment in their religion philosophy, it is expected to be a control of deviant behavior and good behavior in taxation obligations. In the future, it will be able to prevent deviations from perversion and universal undesirable.

Research is only limited to entrepreneurs who are in the micro small and medium business sector, so it is still lacking in representing the public opinions, especially business people in businesses whose scope is wider. In addition, the variables used in this study are still not maximized, one can add more variables, one of which is tax modernization.

Consideration of spirituality dimension use because it is part of individual character formation in attitude and behavior. The psychological and spiritual dimensions include the human behavior theories development that integrate aspects of spirituality to shape human behavior as a whole with a comprehensive perspective, especially religious philosophy through the enforcement of karma phala laws to realize compliance and fulfillment of tax obligations with full responsibility.

Financial literacy has a strong influence on financial well-being, and it is a concept especially important for college students who start to develop their financial habits. The purpose of this paper is to examine the relationship between financial literacy, money attitudes and time preferences among Turkish university students.

Data were collected from 1,443 university students from 14 campuses in Turkey. Structural equation modeling methodology is employed to test the hypotheses.

The results suggest that students with higher financial knowledge scores have more favorable financial attitudes and exhibit more desirable financial behaviors. It is also demonstrated that financial attitude is positively related to financial behavior. Furthermore, a significant and negative relationship between the affective dimension of the money ethic construct and financial behavior is found. In contrast, the relationship between the behavioral dimension of money ethic and financial behavior is positive. It is further demonstrated that a present orientation leads to more negative financial attitudes.

This study will reveal the interrelationships among dimensions of financial literacy, money ethics and time preferences in an emerging economy with a relatively little experience with formal financial systems and unstable macroeconomic conditions.

Following behavioral finance and monetary wisdom, the authors theorize: Decision-makers (investors) adopt deep-rooted personal values (the love-of-money attitudes/avaricious financial aspirations) as a lens to frame critical concerns (short-term and long-term investment decisions) in the immediate-proximal (current income) and distal-omnibus (future inheritance) contexts to maximize expected utility and ultimate serenity across context, people and time.

The authors collected data from 277 active equity traders (professional money managers and individual investors) in Pakistan’s two most robust investment hubs—Karachi and Lahore. The authors measured their love-of-money attitude (avaricious monetary aspirations), short-term and long-term investment decisions and demographic variables and collected data during Pakistan's bear markets (Pakistan Stock Exchange, PSX-100).

Investors’ love of money relates to short-term and long-term decisions. However, these relationships are significant for money managers but non-significant for individual investors. Further, investors’ current income moderates this relationship for short-term investment decisions but not long-term decisions. The intensity of the aspirations-to-short-term investment relationship is much higher for investors with low-income levels than those with average and high-income levels. Future inheritance moderates the relationships between aspirations and short-term and long-term decisions. Regardless of their love-of-money orientations, investors with future inheritance have higher magnitudes of short-term and long-term investments than those without future inheritance. The intensity of the aspirations-to-investments relationship is more potent for investors without future inheritance than those with inheritance. Investors with low avaricious monetary aspirations and without inheritance expectations show the lowest short-term and long-term investment decisions. Investors' current income and future inheritance moderate the relationships between their love of money attitude and short-term and long-term decisions differently in Pakistan's bear markets.

The authors help investors make financial decisions and help financial institutions, asset management companies, brokerage houses and investment banks identify marketing strategies and investor segmentation and provide individualized services.

Professional money managers have a stronger short-term orientation than individual investors. Lack of wealth (current income and future inheritance) motivates greedy investors to take more risks and become more vulnerable than non-greedy ones—investors’ financial resources and wealth matter. The Matthew Effect in investment decisions exists in Pakistan’s emerging economy.

This study examined the factors affecting university students' financial decisions in Pakistan.

Structural equation models were used to analyze data from 300 university students using a questionnaire. Students' financial decisions were used as the dependent variable, while financial literacy, money ethics, money attitude, time preference, financial experience, and financial specialization agents were the independent variables.

Resultantly, power, personal financial literacy, achievement, financial behavior, avoidance, reward for efforts, financial experience, financial attitude, financial socialization agents, and time preference influence the students' financial decisions.

The findings are useful for financial and educational institutions and policymakers who design academic courses.

This study measured the effects of several critical contextual areas regarding financial literacy and students' decisions in Pakistani universities.

The purpose of this paper is to describe philosophical positions about money laundering activities, depending on the way one looks at ethics and law.

The paper analyzes four philosophical positions about money laundering activities, given that one accepts/refuses to make connections between ethics and law. It explores the pitfalls of each philosophical position.

The sceptical way (ethical relativism) asserts that there cannot be any intrinsic notion of good/evil. The legally focused way (legal positivism) presupposes that ethics is irrelevant, when lawmakers are doing their job. The distorting way (legal moralism) takes for granted that lawmakers are deciding what is moral/immoral. The ethically focused way (normative ethics) means that ethics say something different than law. Each of the four philosophical positions about money laundering has its own pitfalls.

The four philosophical positions could influence the way ethical concerns are institutionalized in the organizational setting. Managers could better distinguish ethical discourse and legal/judicial realm. Ethical training sessions could be used to make organizational members circumscribing their moral duties, as to the detection/prevention of money laundering activities. Qualitative surveys could help to better understand if such philosophical positions are relevant for decision-making processes and philosophical questioning about ethical issues.

The paper addresses the issue of money laundering, from both a legal and moral perspectives. It is at the edge of ethics and philosophy of law.

Since East Asian Confucian societies are relational societies that view harmonious relationships with others as important, the issue of consumer ethics has received considerable attention in the quest to improve the effectiveness of business transactions. This is especially true of China, a large developing country with many business investment opportunities. The purpose of this paper is to examine the relationships between consumer ethical beliefs and the personality traits of consumer relationship proneness, religiousness, attitude toward business and love of money, which are seldom explored in the literature.

The sample is collected by systematic sampling in China and a sample of 434 individuals is surveyed. This study performs confirmatory factor analysis to examine the reliability and validity and then uses the evaluation of the structural equation model exhibited a good fit between the model and the observed data to test the hypotheses via LISREL 8.7.

Findings show that individuals with stronger relationship proneness and high religiousness tend to more strongly consider many questionable consumer practices as unacceptable. Attitude toward business and love of money partially impact consumer unethical beliefs.

While there cultural differences between East Asian and western societies, consumer relationship proneness and the three other constructs featuring Chinese characteristics should be considered a vital personality in Chinese society. The results of this study offer findings which are not fully consistent with the findings of studies conducted in other countries and can improve friendly relationship marketing practices with Chinese consumers. More research is necessary to understand consumer ethical behavior in the varied cultures of Asia.