Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia

Influence of ethical ideology and emotional intelligence on the ethical judgement of future... This paper aims to identify the influence of personal factors on the ethical judgement of future accountants in Malaysia. In particular, there are two research objectives for this study: first, to investigate the influence of ethical ideology on the ethical judgement of accounting students and second, to investigate the influence of emotional intelligence (EI) on ethical judgement.Design/methodology/approachThe respondents of the study were final year undergraduate accounting students from three public universities in Malaysia. A survey questionnaire comprising instruments about ethical ideology, EI and ethical judgement was distributed. A total of 205 responses were received and were deemed as useable. To achieve the research objectives, multiple regression was performed.FindingsThe findings indicate that idealism and EI have a positive influence on the ethical judgement. In contrast, the study discovered that relativism influences ethical judgement negatively.Originality/valueThis study fills the research gap as research on personal factors on the ethical judgement of future accountants is very limited and scarce. It gives insights to the various parties concerning how to enhance ethical judgement among future accountants, which ultimately will improve the credibility of the accounting profession. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Meditari Accountancy Research Emerald Publishing

Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia

Meditari Accountancy Research , Volume 27 (6): 18 – Nov 12, 2019

Loading next page...
 
/lp/emerald-publishing/influence-of-ethical-ideology-and-emotional-intelligence-on-the-KNtQRvfyev

References (82)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2049-372X
DOI
10.1108/medar-04-2018-0326
Publisher site
See Article on Publisher Site

Abstract

This paper aims to identify the influence of personal factors on the ethical judgement of future accountants in Malaysia. In particular, there are two research objectives for this study: first, to investigate the influence of ethical ideology on the ethical judgement of accounting students and second, to investigate the influence of emotional intelligence (EI) on ethical judgement.Design/methodology/approachThe respondents of the study were final year undergraduate accounting students from three public universities in Malaysia. A survey questionnaire comprising instruments about ethical ideology, EI and ethical judgement was distributed. A total of 205 responses were received and were deemed as useable. To achieve the research objectives, multiple regression was performed.FindingsThe findings indicate that idealism and EI have a positive influence on the ethical judgement. In contrast, the study discovered that relativism influences ethical judgement negatively.Originality/valueThis study fills the research gap as research on personal factors on the ethical judgement of future accountants is very limited and scarce. It gives insights to the various parties concerning how to enhance ethical judgement among future accountants, which ultimately will improve the credibility of the accounting profession.

Journal

Meditari Accountancy ResearchEmerald Publishing

Published: Nov 12, 2019

Keywords: Malaysia; Emotional intelligence; Ethical ideology; Accounting students; Personal factors; Future accountants

There are no references for this article.