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Ethical Judgement among University Accounting Students: the Case of Prescriptive and Deliberative Moral Reasoning Behaviour
| Content Provider | Semantic Scholar |
|---|---|
| Author | Malaycis, Utan Wahab, Nor Shaipah Abdul Ahmad, Ayoib Che Udin, Noraza Mat |
| Copyright Year | 2012 |
| Abstract | The purpose of this paper is to investigate moral reasoning behnviour offinal semester Universiti (Jtara Malaysia (UUM) Accounting students. This research was motivated by a recent development of accounting specific measures of accountants'moral reasoning (i.e. prescriptive and deliberative reasonind by Thorne (2000). Furthermore, the paper seeks to explore the cultural influence on the ethical judgement of UUM accounting students. To the authors' knowledge, this is the first paper that examines the moral reasoning behnviour in the context of prescriptive and deliberative reasoning in the Malaysian environment. A total of 594 final semesteraccountingstudentswerechosenasparticipants. Thefindingsrevealedthntstudents' prescriptive moral reasoning scores are significantly higher than students'deliberative moral reasoning as expected. With respect o the cultural influence, there is no signfficant dffirence in prescriptive and deliberative moral reasoning between Malay and Chinese students. This research would be useful to the regulntors and the academicians in understanding moral reasoning behaviour in professional judgement. The findings also shed some light on the influence of cubure on moral reasoning behnviour |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://eprints.soton.ac.uk/342348/1/EthicalJudgement_pdf.PDF |
| Alternate Webpage(s) | https://eprints.soton.ac.uk/342348/1/EthicalJudgement_pdf.PDF |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
