Accounting Ethics Education, Ethical Culture, Values and Ethical Behaviour of Accounting Graduates in Malaysia

Unethical issues that have been discussed over the years are still not solved. The blame will be put on the accountant's shoulder if any unethical issues or scandal happens. Most future accountants in Malaysia are accounting graduates from Malaysian Institute of Accountants (MIA) accredited universities. Hence, this study is undertaken to examine whether accounting ethics courses, teaching styles and ethical culture will influence the ethical behaviour of accounting graduates. In addition, the study will also examine whether values (personal-professional values) will mediate the relationship of accounting ethics courses, teaching styles and ethical culture to the ethical behaviour of accounting graduates. There are two theories used which are; (i) Deep Learning Theory to explain the relationship of ethics education to values and ethical behaviour; and (ii) Hunt and Vitell Theory to explain the relationship of culture at workplace to values and ethical behaviour. The study's respondents comprise local accounting graduates from MIA-accredited universities with less than three years of experience in finance, accounting/auditing or related fields. Link to the e-survey is distributed to the Head of Accounting Departments from seventeen (17) local MIA-accredited universities to be distributed to the accounting alumnus who graduated in 2019, 2020 and 2021. The researcher distributed 400 questionnaires to respondents, however only 344 were usable. Data garnered is analysed using PLS-SEM. The findings show a positive and significant relationship between teaching style and ethical culture in workplace to values. It was also found that values mediate the relationship of teaching style and ethical culture at workplace with ethical behaviour. Some of the study's suggestions include that academics should deliver ethics courses using various teaching styles, employers should help instil ethical culture at the workplace by requiring employees to attend ethical training and that management should exhibit good values to the employees. This research will aid ethics instructors in imparting ethical principles to aspiring accountants, while also assisting governmental efforts to address instances of unethical conduct within the accounting sphere in Malaysia.