Compliance to code of ethics : a mixed method study on the Malaysian accounting profession / Sharifah Khadijah Syed Agil

The phenomenon of global and national corporate collapse due to ethical malpractices, the evidence of mixed findings on the usefulness and effectiveness of code in prior studies and the incidents of anomaly with respect to compliance to codes of ethics by professional accountants underpinned this re...

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Main Author:	Syed Agil, Sharifah Khadijah
Format:	Thesis
Language:	English
Published:	2010
Subjects:	Personality Malaysia
Online Access:	https://ir.uitm.edu.my/id/eprint/5257/1/TP_SHARIFAH%20KHADIJAH%20SYED%20AGIL%20AC%2010_5%201.pdf
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id	my-uitm-ir.5257
record_format	uketd_dc
spelling	my-uitm-ir.52572022-03-11T02:24:41Z Compliance to code of ethics : a mixed method study on the Malaysian accounting profession / Sharifah Khadijah Syed Agil 2010 Syed Agil, Sharifah Khadijah Personality Malaysia Malaysia The phenomenon of global and national corporate collapse due to ethical malpractices, the evidence of mixed findings on the usefulness and effectiveness of code in prior studies and the incidents of anomaly with respect to compliance to codes of ethics by professional accountants underpinned this research on professional accountants' behavioral intention to comply with a codes of ethics. This three-phased study adopts a socio-psychological perspective on Malaysian professional accountants' compliance to the By-Laws of the Malaysian Institute of Accountant (MIABL) (revised 2007). This is achieved by identifying the determinants of compliance behaviour and factors affecting these determinants based on Ajzen's (1988) Theory of Planned Behaviour (TPB) which provides the "skeletal proposition" in understanding such behaviour. The robustnesses of the mixed method approach employed in this study demonstrated inherent and internal consistency of findings from different sources or methods. Findings and analysis of content analysis conducted in phase one revealed code of ethics that is "public practice" in focus, and "designation specific" and "individual specific", which found strong support from the Experts survey undertaken in phase two of the study. Variability in behavioural intention towards MIABL compliance was discovered in the in-depth interviews conducted in phase three of the study. The variability that exists within and between categories of practice in the accountancy profession in Malaysia reflects importance of structures and landscapes on the basis of political economy theory. 2010 Thesis https://ir.uitm.edu.my/id/eprint/5257/ https://ir.uitm.edu.my/id/eprint/5257/1/TP_SHARIFAH%20KHADIJAH%20SYED%20AGIL%20AC%2010_5%201.pdf text en public phd doctoral Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Personality Malaysia Malaysia
spellingShingle	Personality Malaysia Malaysia Syed Agil, Sharifah Khadijah Compliance to code of ethics : a mixed method study on the Malaysian accounting profession / Sharifah Khadijah Syed Agil
description	The phenomenon of global and national corporate collapse due to ethical malpractices, the evidence of mixed findings on the usefulness and effectiveness of code in prior studies and the incidents of anomaly with respect to compliance to codes of ethics by professional accountants underpinned this research on professional accountants' behavioral intention to comply with a codes of ethics. This three-phased study adopts a socio-psychological perspective on Malaysian professional accountants' compliance to the By-Laws of the Malaysian Institute of Accountant (MIABL) (revised 2007). This is achieved by identifying the determinants of compliance behaviour and factors affecting these determinants based on Ajzen's (1988) Theory of Planned Behaviour (TPB) which provides the "skeletal proposition" in understanding such behaviour. The robustnesses of the mixed method approach employed in this study demonstrated inherent and internal consistency of findings from different sources or methods. Findings and analysis of content analysis conducted in phase one revealed code of ethics that is "public practice" in focus, and "designation specific" and "individual specific", which found strong support from the Experts survey undertaken in phase two of the study. Variability in behavioural intention towards MIABL compliance was discovered in the in-depth interviews conducted in phase three of the study. The variability that exists within and between categories of practice in the accountancy profession in Malaysia reflects importance of structures and landscapes on the basis of political economy theory.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Syed Agil, Sharifah Khadijah
author_facet	Syed Agil, Sharifah Khadijah
author_sort	Syed Agil, Sharifah Khadijah
title	Compliance to code of ethics : a mixed method study on the Malaysian accounting profession / Sharifah Khadijah Syed Agil
title_short	Compliance to code of ethics : a mixed method study on the Malaysian accounting profession / Sharifah Khadijah Syed Agil
title_full	Compliance to code of ethics : a mixed method study on the Malaysian accounting profession / Sharifah Khadijah Syed Agil
title_fullStr	Compliance to code of ethics : a mixed method study on the Malaysian accounting profession / Sharifah Khadijah Syed Agil
title_full_unstemmed	Compliance to code of ethics : a mixed method study on the Malaysian accounting profession / Sharifah Khadijah Syed Agil
title_sort	compliance to code of ethics : a mixed method study on the malaysian accounting profession / sharifah khadijah syed agil
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2010
url	https://ir.uitm.edu.my/id/eprint/5257/1/TP_SHARIFAH%20KHADIJAH%20SYED%20AGIL%20AC%2010_5%201.pdf
_version_	1783733118095589376

Compliance to code of ethics : a mixed method study on the Malaysian accounting profession / Sharifah Khadijah Syed Agil

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