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Determinants of academic cheating behavior: The future for accountancy in Ireland

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  • Ballantine, J.A.
  • McCourt Larres, P.
  • Mulgrew, M.

Abstract

This paper considers the potential for improving the reputation of the Irish accountancy profession by exploring undergraduate accounting students’ intolerance of academic cheating as a predictor of future attitudes to unethical workplace practices. The study reports that females are significantly more intolerant of cheating than males. Further, with regard to ethical ideology, idealism was found to have a significant positive association with intolerance of cheating while relativism reported no association. It is anticipated that the growing admission of women to professional accountancy membership together with educational intervention to increase idealism may improve ethical attitudes and help restore the profession's reputation.

Suggested Citation

  • Ballantine, J.A. & McCourt Larres, P. & Mulgrew, M., 2014. "Determinants of academic cheating behavior: The future for accountancy in Ireland," Accounting forum, Elsevier, vol. 38(1), pages 55-66.
    • Handle: RePEc:eee:accfor:v:38:y:2014:i:1:p:55-66
    DOI: 10.1016/j.accfor.2013.08.002
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    References listed on IDEAS

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    1. Flood, Barbara & Wilson, Richard M.S., 2008. "An exploration of the learning approaches of prospective professional accountants in Ireland," Accounting forum, Elsevier, vol. 32(3), pages 225-239.
    2. Cillian Ryan, 2011. "The euro crisis and crisis management: big lessons from a small island," International Economics and Economic Policy, Springer, vol. 8(1), pages 31-43, April.
    3. Neil Granitz & Dana Loewy, 2007. "Applying Ethical Theories: Interpreting and Responding to Student Plagiarism," Journal of Business Ethics, Springer, vol. 72(3), pages 293-306, May.
    4. Barbara Flood & Richard M.S. Wilson, 2008. "An exploration of the learning approaches of prospective professional accountants in Ireland," Accounting Forum, Taylor & Francis Journals, vol. 32(3), pages 225-239, September.
    5. Mark Simkin & Alexander McLeod, 2010. "Why Do College Students Cheat?," Journal of Business Ethics, Springer, vol. 94(3), pages 441-453, July.
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    Cited by:

    1. Camillo Lento & Naqi Sayed & Merridee Bujaki, 2018. "Sex role socialization and perceptions of student academic dishonesty by male and female accounting faculty," Accounting Education, Taylor & Francis Journals, vol. 27(1), pages 1-26, January.

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