e-journal

Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence

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Purpose – The purpose of this paper is to investigate the effect of ethical ideologies on ethical judgments
of future Malaysian accountants in general situations and based on the legality of the situations. The
examination covers the relationships of both the specific ethical dimension (i.e. idealism and relativism)
and the specific categories of ideology (i.e. absolutist and subjectivist) on ethical judgments.
Design/methodology/approach – Using a questionnaire survey that comprises Ethical Position
Questionnaire and ethical dilemma vignettes, 396 usable responses were received. In achieving the
objectives, multivariate analysis of variance, correlations and univariate analysis of variance were
performed.
Findings – The study discovered a significant impact of ethical ideology on judgments regardless
of the legality of the cases. In addition, the study found a significant positive and negative impact
of idealism and relativism, respectively, on ethical judgment. Moreover, the study reported that
absolutists are stricter whilst situationists are more lenient in making ethical judgments compared
to other ideologies.
Originality/value – The present study investigated the effect of ethical ideologies on ethical judgment,
in general, as well as the effect on ethical judgment based on the legality of the ethical dilemma.
This study also considered the effect of the two dimensions of ethical ideology – idealism and
relativism – on ethical judgment and captured the four categories of ideology based on the taxonomy of
ethical ideologies.

Keywords Idealism, Malaysia, Relativism, Future accountants, Subjectivist, Absolutist,Ethical ideology

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Ketersediaan

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Informasi Detail

Judul Seri

Asian Review of Accounting

No. Panggil

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Penerbit

: Emeral Group., 2014

Deskripsi Fisik

Asian Review of Accounting Vol. 22 No. 2, 2014 pp. 145-158

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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