A tri-national study of accountancy students' ethical attitudes / Conor O'Leary and Shafi Mohamad

Ethics is an integral part of the accountancy profession. As the profession becomes more internationalized, it is critical to accept that different nations may still advocate differing treatments for similar issues. This study evaluates whether the accountants of tomorrow already display differences...

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Main Authors:	O'Leary, Conor, Mohamad, Shafi
Format:	Article
Language:	English
Published:	Faculty of Accountancy & Accounting Research Institute (ARI) 2006
Subjects:	Malaysia Periodicals. Societies. Serials
Online Access:	http://ir.uitm.edu.my/id/eprint/13795/ http://ir.uitm.edu.my/id/eprint/13795/1/AJ_CONOR%20O%27LEARY%20MAR%2006.pdf

id	uitm-13795
recordtype	eprints
spelling	uitm-137952016-07-21T09:26:00Z http://ir.uitm.edu.my/id/eprint/13795/ A tri-national study of accountancy students' ethical attitudes / Conor O'Leary and Shafi Mohamad O'Leary, Conor Mohamad, Shafi Malaysia Periodicals. Societies. Serials Malaysia Ethics is an integral part of the accountancy profession. As the profession becomes more internationalized, it is critical to accept that different nations may still advocate differing treatments for similar issues. This study evaluates whether the accountants of tomorrow already display differences in their attitudes, based upon nationality. The attitudes of final year accountancy students from three countries, Malaysia, Australia and Ire land we re compared across some ethical scenarios. Significant differences were found to exist based upon nationality. When confronted with bribery/corruption scenarios, Malaysian students were most likely to refuse participation but do nothing about them. Australian students were more likely to inform the relevant authorities. Irish students were more likely to participate than their Malaysian and Australian counterparts. Malaysian students were more likely to cheat in an exam than participate in corruption, whereas Irish and Australian students were more likely to do the opposite. Hence, ethical attitudes are affected by nationalistic traits. The ramifications for professional training should therefore be considered. Faculty of Accountancy & Accounting Research Institute (ARI) 2006 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/13795/1/AJ_CONOR%20O%27LEARY%20MAR%2006.pdf O'Leary, Conor and Mohamad, Shafi (2006) A tri-national study of accountancy students' ethical attitudes / Conor O'Leary and Shafi Mohamad. Malaysian Accounting Review, 5 (1). pp. 139-157. ISSN 1675-4077
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Malaysia Periodicals. Societies. Serials Malaysia
spellingShingle	Malaysia Periodicals. Societies. Serials Malaysia O'Leary, Conor Mohamad, Shafi A tri-national study of accountancy students' ethical attitudes / Conor O'Leary and Shafi Mohamad
description	Ethics is an integral part of the accountancy profession. As the profession becomes more internationalized, it is critical to accept that different nations may still advocate differing treatments for similar issues. This study evaluates whether the accountants of tomorrow already display differences in their attitudes, based upon nationality. The attitudes of final year accountancy students from three countries, Malaysia, Australia and Ire land we re compared across some ethical scenarios. Significant differences were found to exist based upon nationality. When confronted with bribery/corruption scenarios, Malaysian students were most likely to refuse participation but do nothing about them. Australian students were more likely to inform the relevant authorities. Irish students were more likely to participate than their Malaysian and Australian counterparts. Malaysian students were more likely to cheat in an exam than participate in corruption, whereas Irish and Australian students were more likely to do the opposite. Hence, ethical attitudes are affected by nationalistic traits. The ramifications for professional training should therefore be considered.
format	Article
author	O'Leary, Conor Mohamad, Shafi
author_facet	O'Leary, Conor Mohamad, Shafi
author_sort	O'Leary, Conor
title	A tri-national study of accountancy students' ethical attitudes / Conor O'Leary and Shafi Mohamad
title_short	A tri-national study of accountancy students' ethical attitudes / Conor O'Leary and Shafi Mohamad
title_full	A tri-national study of accountancy students' ethical attitudes / Conor O'Leary and Shafi Mohamad
title_fullStr	A tri-national study of accountancy students' ethical attitudes / Conor O'Leary and Shafi Mohamad
title_full_unstemmed	A tri-national study of accountancy students' ethical attitudes / Conor O'Leary and Shafi Mohamad
title_sort	tri-national study of accountancy students' ethical attitudes / conor o'leary and shafi mohamad
publisher	Faculty of Accountancy & Accounting Research Institute (ARI)
publishDate	2006
url	http://ir.uitm.edu.my/id/eprint/13795/ http://ir.uitm.edu.my/id/eprint/13795/1/AJ_CONOR%20O%27LEARY%20MAR%2006.pdf
first_indexed	2023-09-18T22:50:19Z
last_indexed	2023-09-18T22:50:19Z
_version_	1777417499775598592

A tri-national study of accountancy students' ethical attitudes / Conor O'Leary and Shafi Mohamad

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