Ethical judgment and ethical ideology of accounting professionals and accounting students

his paper has two main objectives. First, it intends to investigate the differences in ethical ideology between accountants and accounting students. Second, it aims to examine the differences in the ethical judgments in general situations and based on the legality of the situations between the two g...

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Main Author:	Ismail, Suhaiza
Format:	Article
Language:	English
Published:	University of Malaya 2017
Subjects:	H65 Schools. Institutes of social sciences
Online Access:	http://irep.iium.edu.my/63220/ http://irep.iium.edu.my/63220/ http://irep.iium.edu.my/63220/1/JAPVOl10Issue1Ethics.pdf

id	iium-63220
recordtype	eprints
spelling	iium-632202018-04-12T07:43:25Z http://irep.iium.edu.my/63220/ Ethical judgment and ethical ideology of accounting professionals and accounting students Ismail, Suhaiza H65 Schools. Institutes of social sciences his paper has two main objectives. First, it intends to investigate the differences in ethical ideology between accountants and accounting students. Second, it aims to examine the differences in the ethical judgments in general situations and based on the legality of the situations between the two groups. Using a questionnaire survey that comprises Ethical Position Questionnaire (EPQ) and ethical dilemma vignettes, a total of 617 usable responses were received comprising of 396 and 221 responses from accountants and accounting students respectively. In achieving the objectives, independent t-tests were also performed. The results reveal that there are significant differences in the idealism ethical ideology between accounting practitioners and accounting students. It is also discovered that there are significant differences in the ethical judgments between the two groups of respondents for overall vignettes as well as for illegal ethical vignettes. University of Malaya 2017 Article PeerReviewed application/pdf en http://irep.iium.edu.my/63220/1/JAPVOl10Issue1Ethics.pdf Ismail, Suhaiza (2017) Ethical judgment and ethical ideology of accounting professionals and accounting students. Asian Journal of Accounting Perspectives, 10. pp. 99-113. ISSN 0128-0384 https://ajap.um.edu.my/index.php/AJAP/article/view/11283/7685
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	H65 Schools. Institutes of social sciences
spellingShingle	H65 Schools. Institutes of social sciences Ismail, Suhaiza Ethical judgment and ethical ideology of accounting professionals and accounting students
description	his paper has two main objectives. First, it intends to investigate the differences in ethical ideology between accountants and accounting students. Second, it aims to examine the differences in the ethical judgments in general situations and based on the legality of the situations between the two groups. Using a questionnaire survey that comprises Ethical Position Questionnaire (EPQ) and ethical dilemma vignettes, a total of 617 usable responses were received comprising of 396 and 221 responses from accountants and accounting students respectively. In achieving the objectives, independent t-tests were also performed. The results reveal that there are significant differences in the idealism ethical ideology between accounting practitioners and accounting students. It is also discovered that there are significant differences in the ethical judgments between the two groups of respondents for overall vignettes as well as for illegal ethical vignettes.
format	Article
author	Ismail, Suhaiza
author_facet	Ismail, Suhaiza
author_sort	Ismail, Suhaiza
title	Ethical judgment and ethical ideology of accounting professionals and accounting students
title_short	Ethical judgment and ethical ideology of accounting professionals and accounting students
title_full	Ethical judgment and ethical ideology of accounting professionals and accounting students
title_fullStr	Ethical judgment and ethical ideology of accounting professionals and accounting students
title_full_unstemmed	Ethical judgment and ethical ideology of accounting professionals and accounting students
title_sort	ethical judgment and ethical ideology of accounting professionals and accounting students
publisher	University of Malaya
publishDate	2017
url	http://irep.iium.edu.my/63220/ http://irep.iium.edu.my/63220/ http://irep.iium.edu.my/63220/1/JAPVOl10Issue1Ethics.pdf
first_indexed	2023-09-18T21:29:40Z
last_indexed	2023-09-18T21:29:40Z
_version_	1777412425995255808

Ethical judgment and ethical ideology of accounting professionals and accounting students

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