The successful influence of teaching ethics on Malaysian accounting students

O'Leary, Conor & Mohamad, Shafi (2008) The successful influence of teaching ethics on Malaysian accounting students. Malaysian Accounting Review, 7(2), pp. 1-16.

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The Malaysian accounting profession is committed to promoting education that results in a strong ethical culture within accountants. However, some consider ethical training unproductive since trainees may have their ethical values formed pre-commencement. This paper investigates the impact of ethics instruction on final year accounting students, the future accountants of Malaysia. 85 final year accounting students were given five ethical scenarios, and asked what action they considered appropriate. They were then subject to two ethical training methodologies, a traditional lecture/tutorial process and a group assignment. After a significant gap, students were re-presented with the ethical scenarios and asked what action they now considered appropriate. In all five instances students offered a more ethical response the second time. Also, participants rated both training methods and their combined effect as effective. Results suggest there is benefit in including ethics teaching and indeed emphasising its importance in accountancy courses, if the profession’s goal of ethical practitioners is to be achieved.

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ID Code: 27786
Item Type: Journal Article
Refereed: Yes
Keywords: Teaching, ethics, Malaysia, accountancy students, methodology, empirical testing.
ISSN: 1675-4077
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2008 [please consult the authors].
Deposited On: 06 Oct 2009 04:07
Last Modified: 10 Aug 2011 16:13

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