Publication:
The Influence of Ethics Course and Teaching and Learning Approaches on Islamic Ethical Behavior of Accounting Students in Malaysian Islamic Universities

Simple item page
datacite.subject.fosHumanities::Philosophy, Ethics and Religion
dc.contributor.advisorNurul Nazlia Jamil [Supervisor]
dc.contributor.authorShahida Binti Shaharuddin
dc.date.accessioned2024-07-23T07:42:37Z
dc.date.available2024-07-23T07:42:37Z
dc.date.issued2024-07
dc.descriptionMatric:4160305 (FEM)
dc.description.abstractThe world has seen numerous accounting scandals and widespread power abuse, which seem to be ongoing problems in business and financial industries. Over the last decade, many efforts have been taken to ensure that the Enron scandal would never be repeated. This includes integrating ethics courses in accounting programs at the universities. This research aims to examine the effectiveness of Business Ethics and Corporate Governance (BE & CG), a core course offered for undergraduate accounting students by all public universities in Malaysia, and its effect on the Islamic ethical behavior of accounting students. Using constructivist theory and the theory of reasoned action, the study examined the relationships between the teaching and learning approaches with the Islamic ethical behavior of accounting students. These relationships are mediated by a deep learning approach. This study was conducted using a survey questionnaire method, and the sample comprise of the undergraduate accounting students enrolled in BE & CG course in three universities in Malaysia that are categorized as Islamic-based universities, namely Universiti Sultan Zainal Abidin (UniSZA), Universiti Sains Islam Malaysia (USIM), and Universiti Islam Antarabangsa Malaysia (UIAM). There are five hypotheses developed for this study where hypothesis 5 involved pre and post-test. The data is analyzed using SmartPLS 3.0. Overall, constructive teaching approach is dominant in this study which led to the use of a deep learning approach by the students. This study also found that even though accounting students already possess good Islamic ethical behavior prior to the ethics course, Islamic ethical behavior improved after ethics intervention which proved the significant relationship between the two variables. There are theoretical and practical implications from this study. For the theoretical implications, this study contributes to the dearth of literature especially for pedagogy in the accounting discipline. Besides, the use of deep learning approach (DLA) as a mediator and also the development of Islamic ethical behavior (IEB) index serve different research perspective on ethics especially in accounting. For the practical implications, this study provide valuable insights for various parties such as course instructors, course advisors and regulators, and researchers related to ethics and accounting education, in which can help to improved accounting curriculum in higher learning institutions.
dc.identifier.citationShahida Binti Shaharuddin. (2024). The Influence of Ethics Course and Teaching and Learning Approaches on Islamic Ethical Behavior of Accounting Students in Malaysian Islamic Universities [Doctoral dissertation, Universiti Sains Islam Malaysia]. USIM Research Repository.
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/22056
dc.language.isoen_US
dc.publisherUniversiti Sains Islam Malaysia
dc.subjectEthics courses
dc.subjectFinancial industries
dc.subjectBusiness Ethics and Corporate Governance (BE & CG)
dc.subjectAccounting
dc.subjectIslamic ethical behavior (IEB)
dc.subjectHigher learning institutions
dc.subjectIslamic-based universities
dc.subjectIslamic ethics
dc.subjectDeep Learning Approach (DLA)
dc.subjectAccounting curriculum
dc.titleThe Influence of Ethics Course and Teaching and Learning Approaches on Islamic Ethical Behavior of Accounting Students in Malaysian Islamic Universities
dc.typetext::thesis::doctoral thesis
dspace.entity.typePublication
oairecerif.author.affiliationUniversiti Sains Islam Malaysia

Files

Original bundle
Now showing 1 - 5 of 10
Thumbnail Image
Name:
4160305 Declaration..pdf
Size:
333.9 KB
Format:
Adobe Portable Document Format
Download
Thumbnail Image
Name:
4160305 Introduction.pdf
Size:
310.79 KB
Format:
Adobe Portable Document Format
Download
Thumbnail Image
Name:
4160305 Chapter 1.pdf
Size:
215.75 KB
Format:
Adobe Portable Document Format
Download
Thumbnail Image
Name:
4160305 Chapter 2.pdf
Size:
393.06 KB
Format:
Adobe Portable Document Format
Download
Thumbnail Image
Name:
4160305 Chapter 3.pdf
Size:
256.16 KB
Format:
Adobe Portable Document Format
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed to upon submission
Description:
Download

Collections

PhD Dissertations