Publication: Insights on the Teaching of Ethics to Accounting Graduates in Malaysia
Loading...
Date
2022
Journal Title
Journal ISSN
Volume Title
Publisher
Fakulti Ekonomi dan Muamalat, Universiti Sains Islam Malaysia
Abstract
The rising cases of unethical scandal, especially in accounting, have been a hot topic for a long time. It calls for various professional organisations for a greater emphasis on ethics education. The topic of accounting ethics has been discussed in numerous articles and journals. In the business world, ethics deals with whether a decision made in specific business practice is acceptable or not. This paper examines the perception of ethical behaviour of accounting graduates, whether ethics can be taught, and the best approach to teaching ethics to accounting students. Interviews were conducted with two academicians and two practitioners and analysed using thematic analysis. The finding reveals that there is a slight improvement in the behaviour of accounting graduates. However, in the opinion of the participants of the study, ethical behaviour can be influenced by environmental factors. Participants of the study also believe that ethics education can be taught. However, they suggested that a standard course on ethics should be offered to all students. The participants believe that ethics could be embedded in accounting subjects according to their category. It is suggested that good ethics should be continuously nurtured as environmental factors do play a role in influencing one's good ethics; ethics can be taught, and that ethics should be taught through active learning approaches such as debate, discussion and sharing sessions, local case studies, videos, or inviting guest speakers from the industry.
Description
e-Proceedings of The 10th Islamic Banking, Accounting and Finance International Conference 2022 (iBAF2022): “Future-Proofing for Business Excellence Through Islamic Banking, Accounting and Finance”/ Editors: Norhaziah Nawai, Khairil Faizal Khairi, Suhaila Abdul Hamid, Muhamad Azrin Nazri, Nur Ainna Ramli, Sumaiyah Abd Aziz, Mohd Adha Ibrahim, Syadiyah Abdul Shukor.
13th-14th September 2022 (Virtual Conference)
Organized by: Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia
Keywords
Accounting; ethical behavior; ethics education; integrating ethics; teaching approaches
Citation
Nawai, N., Khairi, K. F., Abdul Hamid, S., Nazri, M. A., Ramli, N. A., Abd Aziz, S., Ibrahim, M. A., & Abdul Shukor, S. (Eds.). (2022). e-Proceedings of The 10th Islamic Banking, Accounting and Finance International Conference 2022 (iBAF2022) : “Future-Proofing for Business Excellence Through Islamic Banking, Accounting and Finance.” Universiti Sains Islam Malaysia. https://fem.usim.edu.my/ibaf2022-proceeding/