Personal values and its influence on ethical judgment of Malaysian future accountants

Ismail, Suhaiza and Rasheed, Zuhudha (2025) Personal values and its influence on ethical judgment of Malaysian future accountants. Management and Accounting Review, 24 (1). pp. 127-152. ISSN 2600-7975 E-ISSN 2550-1895

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Abstract

The aim of this study was to investigate the influence of personal values on ethical judgement of future accountants in Malaysia. The study used a questionnaire survey and the respondents were final year undergraduate accounting students from three public universities in Malaysia. The questionnaire comprised of instruments about personal values and ethical judgment. A total of 205 usable responses were received. Descriptive statistics and multiple regression were performed to achieve the objectives. The findings revealed that self-transcendence and self-enhancement had significant influence on ethical judgment of future accountants in Malaysia. The remaining two personal values (conservation and openness to change) had no significant influence on ethical judgment. The study contributes to the empirical evidence on the types of personal values of future accountants and their influence on ethical judgment which is currently limited. To some extent, the findings are useful to enhance ethical judgment among future accountants in relation to their personal values, which will ultimately improve the credibility of the accounting profession.

Item Type:	Article (Journal)
Uncontrolled Keywords:	Personal Values, Ethical Judgement, Accounting Students, Malaysia
Subjects:	L Education > L Education (General)
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting Kulliyyah of Economics and Management Sciences
Depositing User:	Prof. Dr. Suhaiza Ismail
Date Deposited:	24 Apr 2025 09:27
Last Modified:	24 Apr 2025 09:27
URI:	http://irep.iium.edu.my/id/eprint/120693

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