Factors influencing plagiarism by accounting lecturers

Ari Santoso and Fitra Roman Cahaya

Accounting Education, 2019, vol. 28, issue 4, 401-425

Abstract: This study examines the possible factors affecting plagiarism by accounting lecturers in the Special Region of Yogyakarta, a province in Indonesia. 108 completed questionnaires were quantitatively analyzed. The multiple regression analysis reveals that working pressure and unfair competition significantly influence the intention to undertake plagiarism. These results indicate that Fraud Triangle theory partially explains the phenomenon of plagiarism among accounting lecturers. The main implication of this research is that accounting lecturers have overload works in their daily activities so that they do not have enough time to write scientific works professionally. Another implication is the presence of an unfair competition among accounting lecturers so that in order to meet the publication target, plagiarism becomes a way. The important contribution of this paper is the finding regarding the influences of working pressure and unfair competition on plagiarism by accounting lecturers.

Date: 2019
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DOI: 10.1080/09639284.2018.1523736

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