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The Role of Ethical Sensitivity and Self-Esteem on Academic Performance in Accounting Course

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  • Emine Yilmaz Karakoc

    (Çankýrý Karatekin University, Turkey)

Abstract

The main objective of the current study is to investigate whether ethical sensitivity and selfesteem affect the academic performance of business students in financial accounting course. Also, the relationships among self-esteem - ethical sensitivity - cynicism were examined. The data was gathered from students in undergraduate business program of one public university in Turkey via questionnaire. Factor, reliability and regression analyses were conducted to analyze the data and to test hypotheses of the study. The results showed that ethical sensitivity and selfesteem have positive effect on academic performance. Self–esteem has positive impact on ethical sensitivity. In addition, results displayed that cynicism negatively affects the ethical sensitivity of students. It was also found that ethical sensitivity has mediation effect on the relationship between self-esteem and academic performance.

Suggested Citation

  • Emine Yilmaz Karakoc, 2016. "The Role of Ethical Sensitivity and Self-Esteem on Academic Performance in Accounting Course," Eurasian Journal of Business and Management, Eurasian Publications, vol. 4(2), pages 95-105.
  • Handle: RePEc:ejn:ejbmjr:v:4:y:2016:i:2:p:95-105
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    References listed on IDEAS

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    1. Neil Hartnett & Jennifer Römcke & Christine Yap, 2004. "Student performance in tertiary‐level accounting: an international student focus," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(2), pages 163-185, July.
    2. Yilmaz Guney, 2009. "Exogenous and Endogenous Factors Influencing Students' Performance in Undergraduate Accounting Modules," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 51-73.
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    Cited by:

    1. Emine Yilmaz Karakoc, 2016. "The Relationship among Ethical Ideologies, Ethical Sensitivity and Attitude of Business Students towards Accounting," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(4), pages 72-85, April.

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