Perspectives on Unethical Behaviors among Accounting Students in Emerging Markets

Noor Afza Amran (), Mohamad Naimi Mohamad Nor (), Pupung Purnamasari () and Rudy Hartanto ()

International Journal of Innovative Research and Scientific Studies, 2021, vol. 4, issue 4, 247-257

Abstract: Unethical activities have a diverse impact on society. Such activities, if not properly curbed, can destroy the values and culture of an organization. Thus, an understanding of the attitude of young people towards unethical behavior is necessary because they are the future leaders who will determine the direction and success of nations. This study investigates the factors that stimulate unethical behavior among university students in Malaysia and Indonesia. A survey questionnaire was distributed to accounting student respondents in selected universities. This study applies the Partial Least Squares technique to confirm the results. The findings show strong support for a direct relationship between attitude and unethical behavior in the Malaysian setting and a significant direct relationship between perceived behavioral control and subjective norm with unethical behavior in the Indonesian setting. In terms of contribution, this study has raised the awareness to the relevant regulatory bodies of the need to seriously educate society, especially the youth, on the impact of unethical behavior on a nation's development. Severe penalties and fines must be imposed on individuals committing unethical behavior. Educators need to revamp existing syllabi and embed ethical behavior content into them. Society needs to support anti-corruption activities carried out by regulatory bodies, the community, and non-governmental organizations (NGOs), so the presence of unethical activities can be minimized, and the dignity of society can be elevated.

Keywords: Unethical behavior; Attitude; Temptation; Ethic; University students; Accounting. (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.ijirss.com/index.php/ijirss/article/view/267/221 (application/pdf)
http://www.ijirss.com/index.php/ijirss/article/view/267/238 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aac:ijirss:v:4:y:2021:i:4:p:247-257:id:267

Access Statistics for this article

International Journal of Innovative Research and Scientific Studies is currently edited by Natalie Jean

More articles in International Journal of Innovative Research and Scientific Studies from Innovative Research Publishing
Bibliographic data for series maintained by Natalie Jean ().