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

Ismail, Suhaiza; Rasheed, Zuhudha
Meditari Accountancy Research , Volume 27 (6): 18 – Nov 12, 2019
Download PDF
18 pages

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

Published: Nov 12, 2019

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

References

  • Ethics and the accounting profession in Malaysia
    Adam Bakar, M.; Mohamed Saat, M.; Abd. Majid, A.
  • Judgments of marketing professionals about ethical issues in marketing research: a replication and extension
    Akaah, I.P.; Riordan, E.A.
  • The impact of emotional intelligence on the ethical judgment of managers
    Angelidis, J.; Ibrahim, N.A.
  • A social-psychological investigation into perceptions of tax evasion
    Arrington, C.E.; Reckers, P.M.
  • Ethical ideology and ethical judgment regarding ethical issues in business
    Barnett, T.; Bass, K.; Brown, G.
  • Religiosity, ethical ideology, and intentions to report a peer’s wrongdoing
    Barnett, T.; Bass, K.; Brown, G.
  • The moral philosophy of sales managers and its influence on ethical decision making
    Bass, K.; Barnett, T.; Brown, G.
  • The ethical attitudes of students as a function of age, sex and experience
    Borkowski, S.C.; Ugras, Y.J.
  • Contextual factors as moderators of the effect of employee ethical ideology on ethical decision-making
    Callanan, G.A.; Rotenberry, P.F.; Perri, D.F.; Oehlers, P.
  • An exploratory examination of international differences in auditors’ ethical perceptions
    Cohen, J.R.; Pant, L.W.; Sharp, D.J.
  • An examination of differences in ethical decision-making between Canadian business students and accounting professionals
    Cohen, J.R.; Pant, L.W.; Sharp, D.J.
  • A managerial in-basket study of the impact of trait emotions on ethical choice
    Connelly, S.; Helton-Fauth, W.; Mumford, M.D.
  • A review of the empirical ethical decision-making literature: 2004–2011
    Craft, J.L.
  • Managers’ perception of proper ethical conduct: the effect of sex, age, and level of education
    Deshpande, S.P.
  • Impact of emotional intelligence, ethical climate, and behavior of peers on ethical behavior of nurses
    Deshpande, S.P.; Joseph, J.
  • The effect of organizational culture and ethical orientation on accountants’ ethical judgments
    Douglas, P.C.; Davidson, R.A.; Schwartz, B.N.
  • Ethical attitudes of accountants: recent evidence from a practitioners’ survey
    Emerson, T.L.; Conroy, S.J.; Stanley, C.W.
  • Ethical perceptions of business students in a New Zealand university: do gender, age and work experience matter?
    Eweje, G.; Brunton, M.
  • A contingency framework for understanding ethical decision making in marketing
    Ferrell, O.C.; Gresham, L.G.
  • A taxonomy of ethical ideologies
    Forsyth, D.R.
  • Moral judgment: the influence of ethical ideology
    Forsyth, D.R.
  • Individual differences in information integration during moral judgment
    Forsyth, D.R.
  • The effects of ethical ideology on moral behavior
    Forsyth, D.R.; Berger, R.E.
  • Personal moral philosophies and moral choice
    Forsyth, D.R.; Nye, J.L.
  • East meets west: a Meta-Analytic investigation of cultural variations in idealism and relativism
    Forsyth, D.R.; O’Boyle, E.H.; McDaniel, J.M.A.
  • The effect of ethical orientation and professional commitment on earnings management behavior
    Greenfield, A.C.; Norman, C.S.; Wier, B.
  • Factors influencing ethical judgment of auditors in Malaysia
    Haron, H.; Ismail, I.; Ibrahim, D.N.; Aw, L.N.
  • Job-related ethical judgment in the finance profession
    Hartikainen, O.; Torstila, S.
  • The role of ethical ideology in workplace deviance
    Henle, C.A.; Giacalone, R.A.; Jurkiewicz, C.L.
  • Improving consistency for DIT results using cluster analysis
    Herington, C.; Weaven, S.
  • Can business ethics be taught
    Ho, Y.H.; Jung, C.; Lin, C.Y.; Jung, C.
  • A general theory of marketing ethics
    Hunt, S.D.; Vitell, S.
  • Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence
    Ismail, S.
  • Influence of emotional intelligence, ethical climates and corporate ethical values on ethical judgment of malaysian auditors
    Ismail, S.
  • Ethical ideology and ethical judgments of accounting practitioners in Malaysia
    Ismail, S.; Ghazali, N.A.M.
  • Ethical decision making by individuals in organizations: an issue-contingent model
    Jones, T.M.
  • Moral philosophies of marketing managers: a comparison of American, Australian, and Malaysian cultures
    Karande, K.; Rao, C.P.; Singhapakdi, A.
  • An item response theory analysis of wong and law emotional intelligence scale
    Karim, J.
  • A comparison of personal values of Chinese accounting practitioners and students
    Lan, G.; Ma, Z.; Cao, J.; Zhang, H.
  • Ethical perceptions among hispanic students: differences by major and gender
    Landry, R.; Moyes, G.D.; Cortes, A.C.
  • The construct and criterion validity of emotional intelligence and its potential utility for management studies
    Law, K.S.; Wong, C.S.; Song, L.J.
  • Differences in the perceptions of moral intensity in the moral decision process: an empirical examination of accounting students
    Leitsch, D.L.
  • A review of empirical studies assessing ethical decision making in business
    Loe, T.W.; Ferrell, L.; Mansfield, P.
  • Ethical ideology and ethical judgments in the portuguese accounting profession
    Marques, P.A.; Pereira, J.A.
  • Personal characteristics underlying ethical decisions in marketing situations: a survey of small business managers
    Marta, J.; Singhapakdi, A.; Kraft, K.
  • Marketing ethics and education: some empirical findings
    Merritt, S.
  • A review of the empirical ethical decision-making literature: 1996–2003
    O’Fallon, M.J.; Butterfield, K.D.
  • The effects of gender and setting on accountants’ ethically sensitive decisions
    Radtke, R.R.
  • A study of the effect of age and gender upon student business ethics
    Ruegger, D.; King, E.W.
  • Emotional intelligence
    Salovey, P.; Mayer, J.D.
  • Demographic and related differences in ethical views among small businesses
    Serwinek, P.J.
  • Effects of personal values on auditors’ ethical decisions
    Shafer, W.E.; Morris, R.E.; Ketchand, A.A.
  • The effects of auditors’ ethical orientation on commitment and ethical sensitivity
    Shaub, M.K.; Finn, D.W.; Munter, P.
  • Are age and ethics related?
    Sikula, A.; Costa, A.D.
  • Ethical judgments on selected accounting issues: an empirical study
    Stanga, K.G.; Turpen, R.A.
  • Consumer ethics: determinants of ethical beliefs of African Americans
    Swaidan, Z.; Vitell, S.J.; Rawwas, M.Y.
  • Ethical decision making in organizations: a person-situation interactionist model
    Trevino, L.K.
  • Spanish and American business professionals’ ethical evaluations in global situations
    Valentine, S.R.; Rittenburg, T.L.
  • The effects of gender and career stage on ethical judgment
    Weeks, W.A.; Moore, C.W.; McKinney, J.A.; Longenecker, J.G.
  • The effects of leader and follower emotional intelligence on performance and attitude: an exploratory study
    Wong, C.S.; Law, K.S.
  • Ethical work behaviour of public sector auditors in Malaysia
    Yuhanis, N.; Ismail, S.
  • Emotional intelligence in undergraduate accounting students: preliminary assessment
    Bay, D.; McKeage, K.
  • Measuring ethical ideology in business ethics: a critical analysis of the ethics position questionnaire
    Davis, M.A.; Andersen, M.G.; Curtis, M.B.
  • Ethical leadership influence at organizations: evidence from the field
    Demirtas, O.
  • Integrating ethical dimensions into a model of budgetary slack creation
    Douglas, P.C.; Wier, B.
  • Cultural and ethical effects in budgeting systems: a comparison of US and Chinese managers
    Douglas, P.C.; Wier, B.
  • Judging the morality of business practices: the influence of personal moral philosophies
    Forsyth, D.R.
  • Cheating behaviour among accounting students: some Malaysian evidence
    Ismail, S.; Yussof, S.H.
  • The tyranny of toxic managers: applying emotional intelligence to deal with difficult personalities
    Lubit, R.
  • Relationship of emotional intelligence with transformational leadership and organizational citizenship behavior
    Modassir, A.; Singh, T.
  • The influence of personal attributes and organizational ethics position on accountants’ judgments: Malaysian scenario
    Mohd Ghazali, N.A.; Ismail, S.
  • Critical role of leadership on ethical climate and salesperson behaviors
    Mulki, J.P.; Jaramillo, J.F.; Locander, W.B.
  • An empirical investigation of the influence of modernisation on the moral judgements of managers in the people’s republic of China
    Redfern, K.; Crawford, J.
  • The influence of gender and age on the undergraduate’s academic dishonesty behaviours
    Salleh, M.I.M.; Hamid, H.A.; Alias, N.R.; Ismail, M.N.; Yusoff, Z.
  • Attitudes towards plagiarism among undergraduate accounting students: Malaysian evidence
    Smith, M.; Ghazali, N.; Fatimah Noor Minhad, S.
  • An integrative model for understanding and managing ethical behavior in business organizations
    Stead, W.E.; Worrell, D.L.; Stead, J.G.
  • Development and validation of a forced choice emotional intelligence measure for Chinese respondents in Hong Kong
    Wong, C.S.; Law, K.S.; Wong, P.M.