The Accountant's Ethical Code of Conduct and Moral Reasoning from an Islamic Environment: Case in Yemen

The Accountant's Ethical Code of Conduct and Moral Reasoning from an Islamic Environment: Case in Yemen

An ethical code of conduct is developed to guide behaviors of members in or of organizations. Accountants, in this context, are not an exception. The availability of such ethical code of conduct is extremely important for both accountants and users of accounting information. However, currently in Ye...

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Main Author: Al-Aidaros, Al-Hasan Mohammed Hasan
Format: Thesis
Language:eng
eng
Published: 2012
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HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/3479/1/s92294.pdf
https://etd.uum.edu.my/3479/8/s92294.pdf
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institution Universiti Utara Malaysia
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language eng
eng
advisor Mohd. Shamsudin, Faridahwati
Md Idris, Kamil
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Al-Aidaros, Al-Hasan Mohammed Hasan
The Accountant's Ethical Code of Conduct and Moral Reasoning from an Islamic Environment: Case in Yemen
description An ethical code of conduct is developed to guide behaviors of members in or of organizations. Accountants, in this context, are not an exception. The availability of such ethical code of conduct is extremely important for both accountants and users of accounting information. However, currently in Yemen, there is no ethical code of conduct for Yemeni professional accountants. It is also equally important to know how Yemeni professional accountants perceive prescriptively and deliberatively on issues related to the ethical code of conduct. Hence, two phases of study were carried out to tap the issues. The first phase was sought to address the question of what constitutes the ethical code of conduct among Yemeni professional accountants. Data were collected from 386 users of accounting information in Yemen. The study employed interdependency analysis to reveal and confirm the domain of the accountants' ethical code of conduct. Results show that the ethical code of conduct consists of several ethical constructs. The second phase of the study was to know to what extent Yemeni professional accountants behave ethically at work. This is important because Islam emphasizes consistency between thought and action. Data were collected from 138 professional accountants in four main cities of Yemen i.e. Sana'a, Hadhramout, Taiz, and Aden. Results showed that Yemeni professional accountants exhibit higher level of moral reasoning beyond the conventional level. The findings of this study contribute to the body of knowledge by providing an Islamic perspective to the ethical issues which has similarities and differences vis-a-vis the Western perspective.
format Thesis
qualification_name Ph.D.
qualification_level Doctorate
author Al-Aidaros, Al-Hasan Mohammed Hasan
author_facet Al-Aidaros, Al-Hasan Mohammed Hasan
author_sort Al-Aidaros, Al-Hasan Mohammed Hasan
title The Accountant's Ethical Code of Conduct and Moral Reasoning from an Islamic Environment: Case in Yemen
title_short The Accountant's Ethical Code of Conduct and Moral Reasoning from an Islamic Environment: Case in Yemen
title_full The Accountant's Ethical Code of Conduct and Moral Reasoning from an Islamic Environment: Case in Yemen
title_fullStr The Accountant's Ethical Code of Conduct and Moral Reasoning from an Islamic Environment: Case in Yemen
title_full_unstemmed The Accountant's Ethical Code of Conduct and Moral Reasoning from an Islamic Environment: Case in Yemen
title_sort accountant's ethical code of conduct and moral reasoning from an islamic environment: case in yemen
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2012
url https://etd.uum.edu.my/3479/1/s92294.pdf
https://etd.uum.edu.my/3479/8/s92294.pdf
_version_ 1747827582038966272
spelling my-uum-etd.34792016-04-18T05:08:05Z The Accountant's Ethical Code of Conduct and Moral Reasoning from an Islamic Environment: Case in Yemen 2012-12 Al-Aidaros, Al-Hasan Mohammed Hasan Mohd. Shamsudin, Faridahwati Md Idris, Kamil Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting An ethical code of conduct is developed to guide behaviors of members in or of organizations. Accountants, in this context, are not an exception. The availability of such ethical code of conduct is extremely important for both accountants and users of accounting information. However, currently in Yemen, there is no ethical code of conduct for Yemeni professional accountants. It is also equally important to know how Yemeni professional accountants perceive prescriptively and deliberatively on issues related to the ethical code of conduct. Hence, two phases of study were carried out to tap the issues. The first phase was sought to address the question of what constitutes the ethical code of conduct among Yemeni professional accountants. Data were collected from 386 users of accounting information in Yemen. The study employed interdependency analysis to reveal and confirm the domain of the accountants' ethical code of conduct. Results show that the ethical code of conduct consists of several ethical constructs. The second phase of the study was to know to what extent Yemeni professional accountants behave ethically at work. This is important because Islam emphasizes consistency between thought and action. Data were collected from 138 professional accountants in four main cities of Yemen i.e. Sana'a, Hadhramout, Taiz, and Aden. Results showed that Yemeni professional accountants exhibit higher level of moral reasoning beyond the conventional level. The findings of this study contribute to the body of knowledge by providing an Islamic perspective to the ethical issues which has similarities and differences vis-a-vis the Western perspective. 2012-12 Thesis https://etd.uum.edu.my/3479/ https://etd.uum.edu.my/3479/1/s92294.pdf text eng validuser https://etd.uum.edu.my/3479/8/s92294.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia AAOGC.(2003). Code of ethics for professional accountants. Kingdom of Saudi Arabia, Riyadh: Accounting and Auditing Organization for Gulf Countries. Retrieved October 15, 2010, from www.gccaao.org. Abo-ahmeed, W. (2006).The extent of the auditor‟s compliance in Jordan with the ethical codes of professional conduct. Journal of University of the King Abduallah Abdalaziz, 20(2), 161-207. Adams, B., Malone , F., & James, W. (1995). Confidentiality decisions: The reasoning process of CPAs in resolving ethical dilemmas. Journal of Business Ethics, 14(12), 1015-1020. Ahadiat, N., & Mackie, J. (1993). 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