PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2018 | vol. 14, iss. 2 | 424--436
Tytuł artykułu

Love of Money, Gender, Religiosity: the Impact on Ethical Perceptions of Future Professional Accountants

Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
Accountants are either directly or indirectly partly responsible for corporate frauds, so it is important to know the underlying reasons why such unethical behavior occurred. This study aims to analyze the moderation impact of religiosity and gender on the relation between love of money with student's ethical perception. There were 144 questionnaires from accounting students. As hypothesized, the results of the study revealed love of money have a negative impact to student's ethical perception. The interaction between intrinsic religiosity and love of money are able to weaken the negative effect of love of money to student's ethical perception, however the extrinsic religiosity is vice versa. Gender has no significant effect on love of money relationship with ethical perception.(original abstract)
Rocznik
Strony
424--436
Opis fizyczny
Twórcy
  • Universitas Muhammadiyah Yogyakarta, Indonesia
  • Universitas Muhammadiyah Yogyakarta, Indonesia
  • Universitas Muhammadiyah Yogyakarta, Indonesia
Bibliografia
  • Allport, G. W. (1967). The religious context of prejudice. Pastoral Psychology, 18(5), 20-30. https://doi.org/10.1007/BF01762402
  • Betz, M., O'Connell, L., & Shepard, J. M. (1989). Gender differences in proclivity for unethical behavior. Journal of Business Ethics, (May), 321-324. https://doi.org/10.1007/978-94-007-4126-3_20
  • Blanthorne, C., Kovar, S. E., & Fisher, D. G. (2007). Accounting Educators' opinions about ethics in the curriculum: An extensive view. Issues in Accounting Education, 22(3), 355-390. https://doi.org/10.2308/iace.2007.22.3.355
  • Bostan, I. (2011). Morality , ethics and true image in business accounting. Theoritical and Applied Economics, XVIII(6), 47-54.
  • Earley, C. E., & Kelly, P. T. (2004). A note on ethics educational interventions in an undergraduate auditing course: Is there an "Enron effect"? Issues in Accounting Education, 19(1), 53-71. https://doi.org/10.2308/iace.2004.19.1.53
  • Elias, R. Z., & Farag, M. (2010). The relationship between accounting students' love of money and their ethical perception. Managerial Auditing Journal, 25(3), 269-281. https://doi.org/10.1108/02686901011026369
  • Etzioni, A. (2002). When it comes to ethics, B-Schools get an F. The Washington Post. Retrieved March 18, 2018, from https://www.washingtonpost.com/archive/opinions/2002/08/04/when-it-comes-to-ethics-b-schools-get-an-f/c92d6899-fd20-4451-8ca1-113708f5ef92/?utm_term=.967ed161fc8f
  • Fatoki, O. (2015). Gender , academic major and the love of money by university students in South Africa. Gender & Behaviour, 13(1), 6632-6639.
  • Gorjidooz, J., & Greenman, C. (2012). Marital status, religiosity, and experience as a predictor of ethical awareness among accounting professionals. Journal of Business & Economics Research, 12(2), 125-136.
  • Hickman, M. S. (2013). Ethical reasoning of accounting students: Does religiosity matter? International Journal of Business and Social Science, 4(6), 44-50.
  • Ho, Y.-H. (2009). Associations between the religious beliefs and ethical-reasoning abilities of future accounting professionals. Social Behavior and Personality: An International Journal, 37(5), 673-678. https://doi.org/10.2224/sbp.2009.37.5.673
  • Hoffman, J. J. (1998). Are Women Really More Ethical Than Men ? Maybe it depends on the situation. Journal of Managerial Issues, X(1), 60-73.
  • Jackling, B., Cooper, B. J., Leung, P., & Dellaportas, S. (2007). Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education. Managerial Auditing Journal, 22(9), 928-944. https://doi.org/10.1108/02686900710829426
  • Jones, T. M. (1991). Ethical decision making by individuals in organizations. The Academy of Management Review, 16(2), 366-395. https://doi.org/10.5465/AMR.1991.4278958
  • Lung, C.K; Chai, L. . (2010). Attitude towards business ethics : Examining the influence of religiosity , gender and education levels. International Journal of Marketing Studies, 2(1), 225-232.
  • Madison, R. L., & Schmidt, J. J. (2006). Survey of time devoted to ethics in accountancy programs in North American colleges and universities. Issues in Accounting Education, 21(2), 99-109. https://doi.org/10.2308/iace.2006.21.2.99
  • Maisarah Mohamed Saat, Porter, S., & Woodbine, G. (2009). Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants. Malaysian Accounting Review, 8(2), 17-41.
  • Malinowski, C., & Berger, K. A. (1996). Undergraduate student attitudes about hypothetical marketing dilemmas. Journal of Business Ethics, 15(5), 525-535. https://doi.org/10.1007/BF00381928
  • McDaniel, S. W., & Burnett, J. J. (1990). Consumer religiosity and retail store evaluative criteria. Journal of the Academy of Marketing Science, 18(2), 101-112. https://doi.org/10.1007/BF02726426
  • Molyneaux, D. (2004). After Andersen: An experience of integrating ethics into undergraduate accountancy education. Journal of Business Ethics. https://doi.org/10.1007/s10551-004-1827-8
  • Nazaruddin, I. (2012). Dampak religiositas, relativisme dan idealisme terhadap penalaran moral dan perilaku manajemen laba [The impact of religiosity, relativism and idealism on moral reasoning and profit management behavior]. JAAI, 16(1), 15-32 [In Indonesian].
  • Singhapakdi, A., Vitell, S. J., Lee, D. J., Nisius, A. M., & Yu, G. B. (2013). The influence of love of money and religiosity on ethical decision-making in marketing. Journal of Business Ethics, 114(1), 183-191. https://doi.org/10.1007/s10551-012-1334-2
  • Tang, T. L. P., Tang, T. L. N., & Homaifar, B. Y. (2006). Income, the love of money, pay comparison, and pay satisfaction: Race and gender as moderators. Journal of Managerial Psychology, 21(5), 476-491. https://doi.org/10.1108/02683940610673988
  • Tang, T. L. P., Chen, J. Y., & Sutarso, T. (2008). Bad apples in bad (business) barrels: The love of money, machiavellianism, risk tolerance, and unethical behavior. Management Decision, 46(2), 243-263. https://doi.org/10.1108/00251740810854140
  • Tang, T. L. P., & Chiu, R. K. (2003). Income, money ethic, pay satisfaction, commitment, and unethical behavior: is the love of money the root of evil for Hong Kong employees? Journal of Business Ethics, 46(1), 13-30. https://doi.org/10.1023/A:1024731611490
  • Uddin, N., & Gillett, P. R. (2002). The effects of moral reasoning and self-monitoring on CFO intentions to report fraudulently on financial statements. Journal of Business Ethics, 40(1), 15-32. https://doi.org/10.1023/A:1019931524716
  • Vitell, S. J. (2009). The role of religiosity in business and consumer ethics: A review of the literature. Journal of Business Ethics, 90(SUPPL. 2), 155-167. https://doi.org/10.1007/s10551-010-0382-8
  • Vitell, S. J., Keith, M., & Mathur, M. (2011). Antecedents to the Justification of Norm Violating Behavior Among Business Practitioners. Journal of Business Ethics, 101(1), 163-173. https://doi.org/10.1007/s10551-010-0717-5
  • Wong, H. M. (2008). Religiousness, love of money, and ethical attitudes of Malaysian evangelical Christians in business. Journal of Business Ethics, 81(1), 169-191. https://doi.org/10.1007/s10551-007-9487-0
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171514304

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.