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:	eng
Published:	2008
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/247/1/Abdul_Adell_M._Magaisaby.pdf
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id	my-uum-etd.247
record_format	uketd_dc
spelling	my-uum-etd.2472013-07-24T12:06:19Z Ethical Reasoning, Machiavellian Behavior and Ethical Decision Making Among Accountancy Students in UUM 2008 Magaisaby, Abdul Adell M. College of Business (COB) Faculty of Accounting 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 https://etd.uum.edu.my/247/ https://etd.uum.edu.my/247/1/Abdul_Adell_M._Magaisaby.pdf application/pdf eng validuser masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Magaisaby, Abdul Adell M. Ethical Reasoning, Machiavellian Behavior and Ethical Decision Making Among Accountancy Students in UUM
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.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Magaisaby, Abdul Adell M.
author_facet	Magaisaby, Abdul Adell M.
author_sort	Magaisaby, Abdul Adell M.
title	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_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_sort	ethical reasoning, machiavellian behavior and ethical decision making among accountancy students in uum
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2008
url	https://etd.uum.edu.my/247/1/Abdul_Adell_M._Magaisaby.pdf
_version_	1747826870354706432

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

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