The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics
Integrity is the foundational basis of the accounting profession. Recently, corporate scandals exposed the accounting profession to great pressure of regulators and public. Understanding the ethical values of accounting students is very crucial for improving the integrity of accounting profession. T...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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University of Tehran
2017-02-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_60857_d8cab19e267285d79df8cf3960f5a937.pdf |
| _version_ | 1818206113431027712 |
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| author | Marjan Atefi Elaheh Barzegar |
| author_facet | Marjan Atefi Elaheh Barzegar |
| author_sort | Marjan Atefi |
| collection | DOAJ |
| description | Integrity is the foundational basis of the accounting profession. Recently, corporate scandals exposed the accounting profession to great pressure of regulators and public. Understanding the ethical values of accounting students is very crucial for improving the integrity of accounting profession. The aim of this study is to investigate the relationship between ethical perception and monetary ethics of accounting students. In order to answer the research question, three hypotheses were examined. Information required to measure ethical perception and monetary ethics was gathered through Forsyth’s Ethical Position Questionnaire (1980) and Tang’s Money Ethic Scale (1992) respectively. The sample was consisted of 375 students majoring in Accounting that were examined in 2015. The findings showed that the students' ethical perception was independent of their monetary ethics. Furthermore, age and educational level of students were not associated with their monetary ethics and ethical perception. Additionally, the results revealed that the students' gender was related to their monetary ethics, while no relation with their ethical perceptions was found. |
| first_indexed | 2024-12-12T04:07:52Z |
| format | Article |
| id | doaj.art-f2cc2a29b17a422e8588673f52f76c28 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-12T04:07:52Z |
| publishDate | 2017-02-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-f2cc2a29b17a422e8588673f52f76c282022-12-22T00:38:43ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392017-02-0123450752610.22059/acctgrev.2017.6085760857The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual CharacteristicsMarjan Atefi0Elaheh Barzegar1MSc. Student, Dep. of Accounting, Faculty of Economic and Management, Shiraz Branch, Islamic Azad University, Shiraz, IranAssistant Prof., Dep. of Accounting, Faculty of Economic and Management, Shiraz Branch, Islamic Azad University, Shiraz, IranIntegrity is the foundational basis of the accounting profession. Recently, corporate scandals exposed the accounting profession to great pressure of regulators and public. Understanding the ethical values of accounting students is very crucial for improving the integrity of accounting profession. The aim of this study is to investigate the relationship between ethical perception and monetary ethics of accounting students. In order to answer the research question, three hypotheses were examined. Information required to measure ethical perception and monetary ethics was gathered through Forsyth’s Ethical Position Questionnaire (1980) and Tang’s Money Ethic Scale (1992) respectively. The sample was consisted of 375 students majoring in Accounting that were examined in 2015. The findings showed that the students' ethical perception was independent of their monetary ethics. Furthermore, age and educational level of students were not associated with their monetary ethics and ethical perception. Additionally, the results revealed that the students' gender was related to their monetary ethics, while no relation with their ethical perceptions was found.https://acctgrev.ut.ac.ir/article_60857_d8cab19e267285d79df8cf3960f5a937.pdfAgeEducational LevelEthical PerceptionGenderMonetary Ethics |
| spellingShingle | Marjan Atefi Elaheh Barzegar The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics بررسیهای حسابداری و حسابرسی Age Educational Level Ethical Perception Gender Monetary Ethics |
| title | The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics |
| title_full | The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics |
| title_fullStr | The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics |
| title_full_unstemmed | The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics |
| title_short | The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics |
| title_sort | nature of monetary ethics and accounting students ethical perception the role of individual characteristics |
| topic | Age Educational Level Ethical Perception Gender Monetary Ethics |
| url | https://acctgrev.ut.ac.ir/article_60857_d8cab19e267285d79df8cf3960f5a937.pdf |
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