Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine

Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine

This study examines factors influencing religiosity and investigates its effect on the ethical sensitivity of a sample of 378 Malaysian accounting students from five universities. Religiosity is represented by the twelve faith maturity items developed by Benson, Donahue and Erickson (1993). Sixteen...

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Main Authors: Mohamed Saat, Maisarah, Porter, Stacey
Format: Article
Language:English
Published: Accounting Research Institute (ARI) & Faculty of Accountancy 2009
Online Access:http://ir.uitm.edu.my/id/eprint/263/
http://ir.uitm.edu.my/id/eprint/263/1/AJ_MAISARAH%20MOHAMED%20SAAT%20MAR%2009.pdf
id uitm-263
recordtype eprints
spelling uitm-2632017-08-25T05:46:42Z http://ir.uitm.edu.my/id/eprint/263/ Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine Mohamed Saat, Maisarah Porter, Stacey This study examines factors influencing religiosity and investigates its effect on the ethical sensitivity of a sample of 378 Malaysian accounting students from five universities. Religiosity is represented by the twelve faith maturity items developed by Benson, Donahue and Erickson (1993). Sixteen ethical scenarios of various business issues devised by Longenecker, McKinney and Moore (1989) are used to assess ethical sensitivity. The findings of this study show that religious affiliation, religious education background and type of institution influence the types of religiosity, namely Vertical, Horizontal, Integrated faith and Undeveloped faith. Students affiliated with Islam and Hinduism are inclined to possess Vertical and Integrated faith religiosity. Students attending Islamic religious secondary school and a related Islamic university possess strong religious views and are inclined to have a close relationship with God (Vertical religiosity) or commit to both spiritual and societal relationships (Integrated faith). This study also found that religious affiliation, religious education background, type of institution and religiosity (faith maturity) affect students’ ethical sensitivity, but the impact is situational. Based on the results it is recommended that the Malaysian education process needs to emphasise not only intellectual ethical perspectives for students but also religious positions. Accounting Research Institute (ARI) & Faculty of Accountancy 2009-12 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/263/1/AJ_MAISARAH%20MOHAMED%20SAAT%20MAR%2009.pdf Mohamed Saat, Maisarah and Porter, Stacey (2009) Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine. Malaysian Accounting Review, 8 (2). pp. 17-41. ISSN 1675-4077
repository_type Digital Repository
institution_category Local University
institution Universiti Teknologi MARA
building UiTM Institutional Repository
collection Online Access
language English
description This study examines factors influencing religiosity and investigates its effect on the ethical sensitivity of a sample of 378 Malaysian accounting students from five universities. Religiosity is represented by the twelve faith maturity items developed by Benson, Donahue and Erickson (1993). Sixteen ethical scenarios of various business issues devised by Longenecker, McKinney and Moore (1989) are used to assess ethical sensitivity. The findings of this study show that religious affiliation, religious education background and type of institution influence the types of religiosity, namely Vertical, Horizontal, Integrated faith and Undeveloped faith. Students affiliated with Islam and Hinduism are inclined to possess Vertical and Integrated faith religiosity. Students attending Islamic religious secondary school and a related Islamic university possess strong religious views and are inclined to have a close relationship with God (Vertical religiosity) or commit to both spiritual and societal relationships (Integrated faith). This study also found that religious affiliation, religious education background, type of institution and religiosity (faith maturity) affect students’ ethical sensitivity, but the impact is situational. Based on the results it is recommended that the Malaysian education process needs to emphasise not only intellectual ethical perspectives for students but also religious positions.
format Article
author Mohamed Saat, Maisarah
Porter, Stacey
spellingShingle Mohamed Saat, Maisarah
Porter, Stacey
Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine
author_facet Mohamed Saat, Maisarah
Porter, Stacey
author_sort Mohamed Saat, Maisarah
title Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine
title_short Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine
title_full Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine
title_fullStr Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine
title_full_unstemmed Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants / Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine
title_sort does religiosity influence ethical sensitivity? an investigation on malaysian future accountants / maisarah mohamed saat, stacey porter and gordon woodbine
publisher Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate 2009
url http://ir.uitm.edu.my/id/eprint/263/
http://ir.uitm.edu.my/id/eprint/263/1/AJ_MAISARAH%20MOHAMED%20SAAT%20MAR%2009.pdf
first_indexed 2023-09-18T22:44:20Z
last_indexed 2023-09-18T22:44:20Z
_version_ 1777417124077109248

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