Ethical Reasoning, Machiavellian Behavior and Ethical Decision Making Among Accountancy Students in UUM

This research is designed to acquire better understanding of how final year accounting students in UUM respond to issues pertaining to realism in philosophy, business ethical dilemmas. Earlier research suggests that accounting students present lower levels of ethical reasoning compared to other busi...

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Main Author: Magaisaby, Abdul Adell M.
Format: Thesis
Language:en
Published: 2008
Subjects:
Online Access:https://etd.uum.edu.my/247/1/Abdul_Adell_M._Magaisaby.pdf
https://etd.uum.edu.my/247/
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author Magaisaby, Abdul Adell M.
author_facet Magaisaby, Abdul Adell M.
author_sort Magaisaby, Abdul Adell M.
building UUM Library
collection Institutional Repository
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
continent Asia
country Malaysia
description This research is designed to acquire better understanding of how final year accounting students in UUM respond to issues pertaining to realism in philosophy, business ethical dilemmas. Earlier research suggests that accounting students present lower levels of ethical reasoning compared to other business and non-business majors. This study uses the Defining Issues Test,Version 2 (DIT2) to measure accounting students' ethical reasoning processes. The Mach IV (MACH IV) scale is used to measure moral behavior. Eight ethical vignettes made suitable from prior ethics studies referring to realism, business ethical scenarios were used. A total of 115 (n=115) final year undergraduate accounting students, were used to examine two hypotheses. Literature suggests that individuals with lower ethical reasoning levels are more likely to agree with unethical behaviors. Therefore, the first hypothesis investigated the relationship between ethical reasoning and ethical decision making. Literature also suggests that individuals agreeing with Machiavellian statements are more likely to agree with questionable activities. The second Hypothesis investigated the relationship between Machiavellian behavior and ethical decision making. Results indicate that ethicaI reasoning is significantly correlated with students' ethical ratings on the business on ethical decision making (vignettes), which means is negatively related to ethical decision making. However, Machiavellian behavior is significantly correlated with students' ethical ratings, which means positively related to ethical decision making.
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spelling my.uum.etd-2472013-07-24T12:06:19Z https://etd.uum.edu.my/247/ Ethical Reasoning, Machiavellian Behavior and Ethical Decision Making Among Accountancy Students in UUM Magaisaby, Abdul Adell M. HF5601-5689 Accounting This research is designed to acquire better understanding of how final year accounting students in UUM respond to issues pertaining to realism in philosophy, business ethical dilemmas. Earlier research suggests that accounting students present lower levels of ethical reasoning compared to other business and non-business majors. This study uses the Defining Issues Test,Version 2 (DIT2) to measure accounting students' ethical reasoning processes. The Mach IV (MACH IV) scale is used to measure moral behavior. Eight ethical vignettes made suitable from prior ethics studies referring to realism, business ethical scenarios were used. A total of 115 (n=115) final year undergraduate accounting students, were used to examine two hypotheses. Literature suggests that individuals with lower ethical reasoning levels are more likely to agree with unethical behaviors. Therefore, the first hypothesis investigated the relationship between ethical reasoning and ethical decision making. Literature also suggests that individuals agreeing with Machiavellian statements are more likely to agree with questionable activities. The second Hypothesis investigated the relationship between Machiavellian behavior and ethical decision making. Results indicate that ethicaI reasoning is significantly correlated with students' ethical ratings on the business on ethical decision making (vignettes), which means is negatively related to ethical decision making. However, Machiavellian behavior is significantly correlated with students' ethical ratings, which means positively related to ethical decision making. 2008 Thesis NonPeerReviewed application/pdf en https://etd.uum.edu.my/247/1/Abdul_Adell_M._Magaisaby.pdf Magaisaby, Abdul Adell M. (2008) Ethical Reasoning, Machiavellian Behavior and Ethical Decision Making Among Accountancy Students in UUM. Masters thesis, Universiti Utara Malaysia.
spellingShingle HF5601-5689 Accounting
Magaisaby, Abdul Adell M.
Ethical Reasoning, Machiavellian Behavior and Ethical Decision Making Among Accountancy Students in UUM
title Ethical Reasoning, Machiavellian Behavior and Ethical Decision Making Among Accountancy Students in UUM
title_full Ethical Reasoning, Machiavellian Behavior and Ethical Decision Making Among Accountancy Students in UUM
title_fullStr Ethical Reasoning, Machiavellian Behavior and Ethical Decision Making Among Accountancy Students in UUM
title_full_unstemmed Ethical Reasoning, Machiavellian Behavior and Ethical Decision Making Among Accountancy Students in UUM
title_short Ethical Reasoning, Machiavellian Behavior and Ethical Decision Making Among Accountancy Students in UUM
title_sort ethical reasoning, machiavellian behavior and ethical decision making among accountancy students in uum
topic HF5601-5689 Accounting
url https://etd.uum.edu.my/247/1/Abdul_Adell_M._Magaisaby.pdf
https://etd.uum.edu.my/247/
url_provider http://etd.uum.edu.my/