The moral reasoning abilities of Australian and Malaysian accounting students: A comparative analysis | Zendy

Steven Dellaportas | Zendy

AI Assistant Blog Pricing

Home ZAIA Blog

Open Access

The moral reasoning abilities of Australian and Malaysian accounting students: A comparative analysis

Author(s) -

Steven Dellaportas

Publication year - 2004

Publication title -

asian review of accounting

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.36

H-Index - 22

eISSN - 1758-8863

pISSN - 1321-7348

DOI - 10.1108/eb060773

Subject(s) - affect (linguistics) , moral reasoning , accounting , defining issues test , psychology , test (biology) , social psychology , sociology , economics , paleontology , communication , biology

If national culture is a significant determinant of ethical attitudes, it is not unreasonable to expect ethical decision-making to be influenced by one\u27s culture. However, problems arise when the notion of right differs from one culture to another. The question addressed in this paper is whether the moral reasoning abilities of Australian and Malaysian accounting students in their final year of study differ because of their cultural upbringing. This study uses primary data collected from 34 final year accounting students (12 Australian and 22 Malaysian) enrolled in an Australian degree program. The test scores collected at the beginning and end of the academic year indicate that culture and other explanatory variables do not have an affect on students\u27 moral judgment. The findings in this study suggest that culture as an independent variable does not influence the way accounting students analyse and resolve ethical dilemmas.

The content you want is available to Zendy users.

Already have an account? Click here to sign in.

Having issues? You can contact us here

Accelerating Research