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Factors Influencing Ethical Decision-Making of Professional Accountants in Malaysia

Author

Listed:
  • Mohd Hafizuddin Shah Ismail

    (Accounts Department UMW Corporation Malaysia, Malaysia)

  • Hilwani Hariri*

    (Faculty of Accountancy, Universiti Teknologi MARA Malaysia)

  • Razinah Hassan

    (Faculty of Accountancy, Universiti Teknologi MARA Malaysia)

Abstract

Numerous incidences of unethical behaviours of accountant has been reported globally in the recent years have left significant impact to the accounting profession. These incidences raised concern of accountants’ ethical decision making. In the accounting profession, ethical decision making is a complex process partly due to accountants’ fiduciary obligatios to their clients, as well as protecting public interests.The objective of this study is to examine the effect of demographic factors (gender, age, professional qualification) and ethical ideology, on ethical decision making of accounting practitioners. A survey questionnaire comprises of Ethical Position Questionnaire and two ethical dilemma vignettes was distributed and 125 responds were analysed.Statistical analyses found that age and professional qualifications have significant positive influence on ethical decision making of practitioner accountants, suggesting that these two factors influence accountants to be stricter when confronting with ethical issues. Furthermore, this study also found that idealism as significantly influence ethical decision making of practitioner accountant in Malaysia. As a conclusion, age, professional qualification and idealism have influence on an accountant’s ethical decision-making in Malaysia.

Suggested Citation

  • Mohd Hafizuddin Shah Ismail & Hilwani Hariri* & Razinah Hassan, 2018. "Factors Influencing Ethical Decision-Making of Professional Accountants in Malaysia," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 894-903:5.
    • Handle: RePEc:arp:tjssrr:2018:p:894-903
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    References listed on IDEAS

    as
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