A Bi-national Study of Accountancy Students’ Ethical Attitudes

O'Leary, Conor & Mohamed, Shafi (2005) A Bi-national Study of Accountancy Students’ Ethical Attitudes. In XVII Asian Pacific Conference on International Accounting Issues, November 20-23, Wellington, New Zealand. (Unpublished)

Abstract

Ethics is an integral part of the accountancy profession. As the profession becomes more internationalized, it is critical to accept that different nations may still advocate differing treatments for similar issues. This study evaluates whether the accountants of tomorrow already display differences in their attitudes, based upon nationality. The attitudes of final year accountancy students from two countries, Malaysia and Australia were compared across some ethical scenarios. Significant differences were found to exist based upon nationality. When confronted with bribery/corruption scenarios, Malaysian students were more likely to refuse participation but do nothing about them. Australian students were more likely to inform the relevant authorities. Malaysian students were more likely to cheat in an exam than participate in corruption, whereas Australian students were more likely to do the opposite. Hence ethical attitudes are affected by nationalistic traits. The ramifications for professional training should therefore be considered.

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ID Code: 4913
Item Type: Conference Paper
Refereed: No
Additional URLs:
Keywords: HERN
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2005 Conor O'Leary and Shafie Mohamed
Deposited On: 31 Aug 2006 00:00
Last Modified: 27 Oct 2014 04:55

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