The influence of personal attributes and organizational ethics position on accountants' judgments: Malaysian scenario

Purpose – 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...

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Main Authors:	Mohd Ghazali, Nazli Anum, Ismail, Suhaiza
Format:	Article
Language:	English
Published:	Emerald Group Publishing Limited 2013
Subjects:	HF5387 Business ethics
Online Access:	http://irep.iium.edu.my/30463/ http://irep.iium.edu.my/30463/ http://irep.iium.edu.my/30463/1/ethics_published.pdf

id	iium-30463
recordtype	eprints
spelling	iium-304632013-07-16T04:05:30Z http://irep.iium.edu.my/30463/ The influence of personal attributes and organizational ethics position on accountants' judgments: Malaysian scenario Mohd Ghazali, Nazli Anum Ismail, Suhaiza HF5387 Business ethics Purpose – 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. Design/methodology/approach – A survey questionnaire is carried out to elicit opinions of Malaysian accountants on factors influencing ethical judgments. Findings – 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. Practical implications – 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. Originality/value – 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. Emerald Group Publishing Limited 2013 Article PeerReviewed application/pdf en http://irep.iium.edu.my/30463/1/ethics_published.pdf Mohd Ghazali, Nazli Anum and Ismail, Suhaiza (2013) The influence of personal attributes and organizational ethics position on accountants' judgments: Malaysian scenario. Social Responsibility Journal, 9 (2). pp. 281-297. ISSN 1747-1117 http://www.emeraldinsight.com/journals.htm?articleid=17089845
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5387 Business ethics
spellingShingle	HF5387 Business ethics Mohd Ghazali, Nazli Anum Ismail, Suhaiza The influence of personal attributes and organizational ethics position on accountants' judgments: Malaysian scenario
description	Purpose – 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. Design/methodology/approach – A survey questionnaire is carried out to elicit opinions of Malaysian accountants on factors influencing ethical judgments. Findings – 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. Practical implications – 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. Originality/value – 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.
format	Article
author	Mohd Ghazali, Nazli Anum Ismail, Suhaiza
author_facet	Mohd Ghazali, Nazli Anum Ismail, Suhaiza
author_sort	Mohd Ghazali, Nazli Anum
title	The influence of personal attributes and organizational ethics position on accountants' judgments: Malaysian scenario
title_short	The influence of personal attributes and organizational ethics position on accountants' judgments: Malaysian scenario
title_full	The influence of personal attributes and organizational ethics position on accountants' judgments: Malaysian scenario
title_fullStr	The influence of personal attributes and organizational ethics position on accountants' judgments: Malaysian scenario
title_full_unstemmed	The influence of personal attributes and organizational ethics position on accountants' judgments: Malaysian scenario
title_sort	influence of personal attributes and organizational ethics position on accountants' judgments: malaysian scenario
publisher	Emerald Group Publishing Limited
publishDate	2013
url	http://irep.iium.edu.my/30463/ http://irep.iium.edu.my/30463/ http://irep.iium.edu.my/30463/1/ethics_published.pdf
first_indexed	2023-09-18T20:44:36Z
last_indexed	2023-09-18T20:44:36Z
_version_	1777409590917332992

The influence of personal attributes and organizational ethics position on accountants' judgments: Malaysian scenario

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