Determinants Of Ethical Sensitivity Among Malaysian Accounting Students

Accounting is part of everyone’s life and affects all stakeholders who are the users of the accounting information. Organisations are created to serve stakeholders and governments to govern, regulate and safe guard the interests of these stakeholders. Accounting frequently experiences behavioural is...

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Main Author:	Jaspal Singh
Format:	Thesis
Language:	en_US
Subjects:	Curriculum evaluation > Malaysia Educational evaluation > Malaysia Ethics > Malaysia
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spelling	my-usim-ddms-128002024-05-29T04:59:05Z Determinants Of Ethical Sensitivity Among Malaysian Accounting Students Jaspal Singh Accounting is part of everyone’s life and affects all stakeholders who are the users of the accounting information. Organisations are created to serve stakeholders and governments to govern, regulate and safe guard the interests of these stakeholders. Accounting frequently experiences behavioural issues and human governance which is a subset of corporate governance is addressed in this study to examine the individual’s ethical sensitivity and its predictors. This study explores the level of ethical sensitivity and its relationship with religiosity, ethical orientation, gender and academic performance among final year accounting students in Malaysia. This study addresses the lack and the need to inculcate religiously orientated topics to be embedded and inculcated in the syllabi of bachelor of accounting. A mixed method research is applied in this study where questionnaires are administered to final year undergraduate accounting students at selected public and private universities in Malaysia for quantitative method and interview of expert panel for qualitative method. This study utilised Shaub’s (1989) ethical sensitivity questionnaire to measure ethical sensitivity, Allport’s Religiosity Orientation Scale to measure religiosity and Forsyth’s Ethics Position Questionnaire to measure ethical intention. Students are found to be ethically sensitive and by using Binary Logistic Regression, it is concluded that ethical sensitivity is influenced by intrinsic religiosity, idealism and relativism but not influenced by gender, academic performance, social extrinsic religiosity and personal extrinsic religiosity. Similar outcomes are derived from the six interviewees that is analysed using King’s (2004) template analysis method to triangulate the results derived from quantitative method. The Institutions of Higher Learning in Malaysia can further enhance the 12th learning outcome of ‘Laporan Hala Tuju 2’ to ‘Demonstrate Behaviour Consistent with Professional Ethics and Social Responsibility’ and the requirement of International Federation of Accountant’s IES 4 of ‘Professional Values, Ethics and Attitudes’. Gender and academic performance’s influence on ethical sensitivity may give some insights to the prospective employer on the selection criteria of future accountants and auditors, with regards to ethical conduct. Universiti Sains Islam Malaysia 2013 Thesis en_US https://oarep.usim.edu.my/handle/123456789/12800 https://oarep.usim.edu.my/bitstreams/35aeca12-286d-4dc6-b42b-3f901085f61e/download 8a4605be74aa9ea9d79846c1fba20a33 Curriculum evaluation--Malaysia Educational evaluation--Malaysia Ethics--Malaysia
institution	Universiti Sains Islam Malaysia
collection	USIM Institutional Repository
language	en_US
topic	Curriculum evaluation--Malaysia Educational evaluation--Malaysia Ethics--Malaysia
spellingShingle	Curriculum evaluation--Malaysia Educational evaluation--Malaysia Ethics--Malaysia Jaspal Singh Determinants Of Ethical Sensitivity Among Malaysian Accounting Students
description	Accounting is part of everyone’s life and affects all stakeholders who are the users of the accounting information. Organisations are created to serve stakeholders and governments to govern, regulate and safe guard the interests of these stakeholders. Accounting frequently experiences behavioural issues and human governance which is a subset of corporate governance is addressed in this study to examine the individual’s ethical sensitivity and its predictors. This study explores the level of ethical sensitivity and its relationship with religiosity, ethical orientation, gender and academic performance among final year accounting students in Malaysia. This study addresses the lack and the need to inculcate religiously orientated topics to be embedded and inculcated in the syllabi of bachelor of accounting. A mixed method research is applied in this study where questionnaires are administered to final year undergraduate accounting students at selected public and private universities in Malaysia for quantitative method and interview of expert panel for qualitative method. This study utilised Shaub’s (1989) ethical sensitivity questionnaire to measure ethical sensitivity, Allport’s Religiosity Orientation Scale to measure religiosity and Forsyth’s Ethics Position Questionnaire to measure ethical intention. Students are found to be ethically sensitive and by using Binary Logistic Regression, it is concluded that ethical sensitivity is influenced by intrinsic religiosity, idealism and relativism but not influenced by gender, academic performance, social extrinsic religiosity and personal extrinsic religiosity. Similar outcomes are derived from the six interviewees that is analysed using King’s (2004) template analysis method to triangulate the results derived from quantitative method. The Institutions of Higher Learning in Malaysia can further enhance the 12th learning outcome of ‘Laporan Hala Tuju 2’ to ‘Demonstrate Behaviour Consistent with Professional Ethics and Social Responsibility’ and the requirement of International Federation of Accountant’s IES 4 of ‘Professional Values, Ethics and Attitudes’. Gender and academic performance’s influence on ethical sensitivity may give some insights to the prospective employer on the selection criteria of future accountants and auditors, with regards to ethical conduct.
format	Thesis
author	Jaspal Singh
author_facet	Jaspal Singh
author_sort	Jaspal Singh
title	Determinants Of Ethical Sensitivity Among Malaysian Accounting Students
title_short	Determinants Of Ethical Sensitivity Among Malaysian Accounting Students
title_full	Determinants Of Ethical Sensitivity Among Malaysian Accounting Students
title_fullStr	Determinants Of Ethical Sensitivity Among Malaysian Accounting Students
title_full_unstemmed	Determinants Of Ethical Sensitivity Among Malaysian Accounting Students
title_sort	determinants of ethical sensitivity among malaysian accounting students
granting_institution	Universiti Sains Islam Malaysia
_version_	1812444845653884928

Determinants Of Ethical Sensitivity Among Malaysian Accounting Students

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