Moral Obligation and Punishment Alert: An Empirical Study of Accounting Undergraduate Behavior When Personal Interest Is Involved

As a result too many major accounting failures, critics of accounting are likely to interpret this failure as a clear signal of the inability of the profession to maintain their discipline. An extensive research investigating ethical behaviour among practicing and prospective accountants and auditor...

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Main Authors:	Mohd Rizuan, Abdul Kadir, Amanuddin, Shamsuddin, Juwahir, Kayan, Rashidi, Abbas
Format:	Article
Language:	English English
Published:	Universiti Malaysia Pahang 2017
Subjects:	BJ Ethics
Online Access:	http://umpir.ump.edu.my/id/eprint/20288/ http://umpir.ump.edu.my/id/eprint/20288/ http://umpir.ump.edu.my/id/eprint/20288/1/Moral%20Obligation%20and%20Punishment%20Alert%20An%20Empirical%20Study%20of.pdf http://umpir.ump.edu.my/id/eprint/20288/7/Moral%20Obligation%20and%20Punishment%20Alert-%20An%20Empirical%20Study%20of%20Accounting%20Undergraduate%20Behavior%20When%20Personal%20Interest%20Is%20Involved.pdf

id	ump-20288
recordtype	eprints
spelling	ump-202882018-05-16T02:12:00Z http://umpir.ump.edu.my/id/eprint/20288/ Moral Obligation and Punishment Alert: An Empirical Study of Accounting Undergraduate Behavior When Personal Interest Is Involved Mohd Rizuan, Abdul Kadir Amanuddin, Shamsuddin Juwahir, Kayan Rashidi, Abbas BJ Ethics As a result too many major accounting failures, critics of accounting are likely to interpret this failure as a clear signal of the inability of the profession to maintain their discipline. An extensive research investigating ethical behaviour among practicing and prospective accountants and auditors has been made. This includes studies on accounting undergraduate as it is necessary to ensure they are on the right track to meet the business world. The purpose of this study is to investigate the effect of three variables, desire of outcome, punishment alert and moral obligation, on ethical decision making. We gave four scenarios to the students and asked them to rank the significance of the variables to their decision. Primary data were collected by self-administrated questionnaire involving a sample of 110 undergraduate accounting students’. From the result, we found that desired of outcome and moral obligation played significant role in explaining ethical decision making. Universiti Malaysia Pahang 2017 Article PeerReviewed application/pdf en http://umpir.ump.edu.my/id/eprint/20288/1/Moral%20Obligation%20and%20Punishment%20Alert%20An%20Empirical%20Study%20of.pdf application/pdf en http://umpir.ump.edu.my/id/eprint/20288/7/Moral%20Obligation%20and%20Punishment%20Alert-%20An%20Empirical%20Study%20of%20Accounting%20Undergraduate%20Behavior%20When%20Personal%20Interest%20Is%20Involved.pdf Mohd Rizuan, Abdul Kadir and Amanuddin, Shamsuddin and Juwahir, Kayan and Rashidi, Abbas (2017) Moral Obligation and Punishment Alert: An Empirical Study of Accounting Undergraduate Behavior When Personal Interest Is Involved. International Journal of Humanities Technology and Civilization (IJHTC), 2 (1). pp. 83-90. ISSN 2289 7208(print); 2289 9294(online) http://journals.ump.edu.my/index.php/ijhtc/article/view/187
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Malaysia Pahang
building	UMP Institutional Repository
collection	Online Access
language	English English
topic	BJ Ethics
spellingShingle	BJ Ethics Mohd Rizuan, Abdul Kadir Amanuddin, Shamsuddin Juwahir, Kayan Rashidi, Abbas Moral Obligation and Punishment Alert: An Empirical Study of Accounting Undergraduate Behavior When Personal Interest Is Involved
description	As a result too many major accounting failures, critics of accounting are likely to interpret this failure as a clear signal of the inability of the profession to maintain their discipline. An extensive research investigating ethical behaviour among practicing and prospective accountants and auditors has been made. This includes studies on accounting undergraduate as it is necessary to ensure they are on the right track to meet the business world. The purpose of this study is to investigate the effect of three variables, desire of outcome, punishment alert and moral obligation, on ethical decision making. We gave four scenarios to the students and asked them to rank the significance of the variables to their decision. Primary data were collected by self-administrated questionnaire involving a sample of 110 undergraduate accounting students’. From the result, we found that desired of outcome and moral obligation played significant role in explaining ethical decision making.
format	Article
author	Mohd Rizuan, Abdul Kadir Amanuddin, Shamsuddin Juwahir, Kayan Rashidi, Abbas
author_facet	Mohd Rizuan, Abdul Kadir Amanuddin, Shamsuddin Juwahir, Kayan Rashidi, Abbas
author_sort	Mohd Rizuan, Abdul Kadir
title	Moral Obligation and Punishment Alert: An Empirical Study of Accounting Undergraduate Behavior When Personal Interest Is Involved
title_short	Moral Obligation and Punishment Alert: An Empirical Study of Accounting Undergraduate Behavior When Personal Interest Is Involved
title_full	Moral Obligation and Punishment Alert: An Empirical Study of Accounting Undergraduate Behavior When Personal Interest Is Involved
title_fullStr	Moral Obligation and Punishment Alert: An Empirical Study of Accounting Undergraduate Behavior When Personal Interest Is Involved
title_full_unstemmed	Moral Obligation and Punishment Alert: An Empirical Study of Accounting Undergraduate Behavior When Personal Interest Is Involved
title_sort	moral obligation and punishment alert: an empirical study of accounting undergraduate behavior when personal interest is involved
publisher	Universiti Malaysia Pahang
publishDate	2017
url	http://umpir.ump.edu.my/id/eprint/20288/ http://umpir.ump.edu.my/id/eprint/20288/ http://umpir.ump.edu.my/id/eprint/20288/1/Moral%20Obligation%20and%20Punishment%20Alert%20An%20Empirical%20Study%20of.pdf http://umpir.ump.edu.my/id/eprint/20288/7/Moral%20Obligation%20and%20Punishment%20Alert-%20An%20Empirical%20Study%20of%20Accounting%20Undergraduate%20Behavior%20When%20Personal%20Interest%20Is%20Involved.pdf
first_indexed	2023-09-18T22:29:10Z
last_indexed	2023-09-18T22:29:10Z
_version_	1777416169754460160

Moral Obligation and Punishment Alert: An Empirical Study of Accounting Undergraduate Behavior When Personal Interest Is Involved

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