Ethical behaviour of accounting students and intention to make an academic offense
Date
2017
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Abstract
This research seeks to study the relationship between ethical behaviour of accounting students and intention to make an academic offense. A questionnaire was constructed based on ACCA model. The independent variables engaged are confidentiality, integrity, objectivity, professional behaviour and professional competence and due care to measure ethical behaviour of accounting students. Academic offense is the dependent variable used in this research. The research design for this research is explanatory research. A total of 120 questionnaires were distributed using convenient sampling to the accounting students in one of the local universities in Malaysia and the adapted sample size was 106. The survey consists of 30 questions with Likert-scale (Strongly Agree-5 and Strongly Disagree-1). The collected data was analysed using SPSS to generate correlation and regression outputs. The study found that four types of ethical behaviour such as confidentiality, objectivity, professional behaviour and professional competence and due care have a positive and significant influence on academic offense however integrity has a negative and non significant affect on academic offense. Future studies may include larger sample of accounting students by conducting research on more universities to widen the research span. At the same time, future studies may include responsibility as one of the types of ethical behaviour to portray a better picture.
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Education | ތަޢުލީމު