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Accounting Ethics Courses, Teaching Styles, \r\n Ethical Culture And Ethical Behaviour Of Accounting Graduates In Malaysia

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dc.contributor.authorNurul Nazlia Jamil
dc.contributor.authorHasnah Haron
dc.contributor.authorNathasa Mazna Ramli
dc.contributor.authorFatin Arissa Parsimin
dc.contributor.authorZalailah Salleh
dc.date.accessioned2024-07-13T15:16:01Z
dc.date.available2024-07-13T15:16:01Z
dc.date.issued2024
dc.date.submitted2024-6-26
dc.description.Management & Accounting Review,Volume 23 Issue 1 Page (165–194)
dc.description.abstractThe failure of accountants to maintain ethical behaviour while performing professional services has become an issue that has been discussed over the years. Ethics education and the environment has been proven to assist to shape the ethical behaviour of accounting students. Thus, the objective of this study was to examine whether accounting ethics courses, teaching styles, and ethical culture influence the ethical behaviour of accounting graduates in Malaysia. E-survey questionnaires were distributed to accounting graduates who graduated in 2019, 2020, and 2021 with less than three years of working experience in accounting/auditing-related fields. A total of 344 usable responses were received and it was analysed using PLS-SEM. The study found that teaching delivery and culture, had a positive and significant relationship with ethical behavior but ethics courses were found to have a positive but not significant relationship with ethical behaviour. The accounting industry should foster a positive ethical culture at work by providing ethics training and holding seminars to address ethical issues in the field in order to raise awareness and understanding of ethics. Accounting professional bodies and educational institutions should use ethics cases, short videos and role play in their teaching of ethics.
dc.identifier.citationNurul Nazlia Jamil, Hasnah Haro , Nathasa Mazna Ramli , Fatin Arissa Parsimin and Zalailah SallehAccounting Ethics Courses, Teaching Styles, Ethical Culture and Ethical Behaviour of Accounting Graduates in Malaysia. (2024).Management & Accounting Review, 23(1), 165–194. https://doi.org/10.24191/mar.v23i01-06
dc.identifier.epage194
dc.identifier.issn2550-1895
dc.identifier.issue1
dc.identifier.other2193-44
dc.identifier.spage165
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/20716
dc.identifier.urihttps://ir.uitm.edu.my/id/eprint/93600/1/93600.pdf
dc.identifier.volume23
dc.language.isoen_US
dc.publisherUITM
dc.relation.ispartofManagement and Accounting Review
dc.relation.issn2550-1895
dc.relation.journalManagement & Accounting Review
dc.subjectEthical Behaviour
dc.subjectCulture
dc.subjectEthics Courses
dc.subjectTeaching Delivery
dc.titleAccounting Ethics Courses, Teaching Styles, \r\n Ethical Culture And Ethical Behaviour Of Accounting Graduates In Malaysia
dc.typetext::journal::journal article
dspace.entity.typePublication
oaire.citation.endPage194
oaire.citation.issue1
oaire.citation.startPage165
oaire.citation.volume23
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliation#PLACEHOLDER_PARENT_METADATA_VALUE#

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