Factors Influencing Ethical Decision-Making of Professional Accountants in Malaysia

Mohd Hafizuddin Shah Ismail, Hilwani Hariri* and Razinah Hassan
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Mohd Hafizuddin Shah Ismail: Accounts Department UMW Corporation Malaysia, Malaysia
Hilwani Hariri*: Faculty of Accountancy, Universiti Teknologi MARA Malaysia
Razinah Hassan: Faculty of Accountancy, Universiti Teknologi MARA Malaysia

The Journal of Social Sciences Research, 2018, 894-903 Special Issue: 5

Abstract: Numerous incidences of unethical behaviours of accountant has been reported globally in the recent years have left significant impact to the accounting profession. These incidences raised concern of accountants’ ethical decision making. In the accounting profession, ethical decision making is a complex process partly due to accountants’ fiduciary obligatios to their clients, as well as protecting public interests.The objective of this study is to examine the effect of demographic factors (gender, age, professional qualification) and ethical ideology, on ethical decision making of accounting practitioners. A survey questionnaire comprises of Ethical Position Questionnaire and two ethical dilemma vignettes was distributed and 125 responds were analysed.Statistical analyses found that age and professional qualifications have significant positive influence on ethical decision making of practitioner accountants, suggesting that these two factors influence accountants to be stricter when confronting with ethical issues. Furthermore, this study also found that idealism as significantly influence ethical decision making of practitioner accountant in Malaysia. As a conclusion, age, professional qualification and idealism have influence on an accountant’s ethical decision-making in Malaysia.

Keywords: Ethics; Decision making; Demographic characteristic; Ethical ideology; Malaysia. (search for similar items in EconPapers)
Date: 2018
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