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Ethical Ideology and Ethical Judgments of Accounting Practitioners in Malaysia

Gadjah Mada International Journal of Business

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Field Value
 
Title Ethical Ideology and Ethical Judgments of Accounting Practitioners in Malaysia
 
Creator Ismail, Suhaiza
Mohd Ghazali, Nazli A.
 
Description The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Second, it aims to investigate the influence of demographic factors and ethical ideology on ethical judgments of accounting practitioners. The study used Forsyth’s (1980) Ethics Position Questionnaire instrument to examine the ethical ideology of the accountants and adopted ethics vignettes used by Emerson et al. (2007) to assess the ethical judgments of the respondents. From the statistical analysis, this study found that age and gender have a significant impact on ethical judgment but not on ethical ideology. In addition, idealism and relativism have a significant influence on ethical judgment, especially in a legally unethical situation.     
 
Publisher Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada
 
Contributor —
 
Date 2011-09-12
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.ugm.ac.id/gamaijb/article/view/5486
10.22146/gamaijb.5486
 
Source Gadjah Mada International Journal of Business; Vol 13, No 2 (2011): May-August; 107-123
2338-7238
1411-1128
 
Language eng
 
Relation http://journal.ugm.ac.id/gamaijb/article/view/5486/4458