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Accounting Student And Lecturer Ethical Behavior: Evidence From Indonesia

Author

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  • Diah Hari Suryaningrum
  • Sri Hastuti
  • Dwi Suhartini

Abstract

Research on ethical behavior has been conducted to understand human behavior in their environment. It became an issue in Indonesia since there are many issues related to accountant behavior in their professional role. This study provides empirical evidence on an ethical behavior issue related to accounting student and lecturers in a private university in Surabaya, East Java-Indonesia. We added a personal variable of gender and locus of control to identify how women differ from men. Women in Indonesia have been treated as second citizen, not only in education but also in the working environment. This has held despite efforts of emancipation undertaken for many years. The locus of control as an individual factor represents how individuals react to making decision. About half of 23 private universities in Surabaya and 548 respondents engaged in the survey. The universities were separated by accounting program accreditation. Using analysis of variance and Pearson correlation the result of this study show women’s ethical attitudes were better than men’s. Second, it was concluded that individuals with internal lotus of control are more reluctant to do unfair and unethical acts than individual with external locus of control. Finally, accounting programs with better accreditation revealed better ethical behavior, even though the difference was statistically insignificant.

Suggested Citation

  • Diah Hari Suryaningrum & Sri Hastuti & Dwi Suhartini, 2013. "Accounting Student And Lecturer Ethical Behavior: Evidence From Indonesia," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 5(1), pages 31-40.
    • Handle: RePEc:ibf:beaccr:v:5:y:2013:i:1:p:31-40
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    References listed on IDEAS

    as
    1. Bass, Kenneth & Barnett, Tim & Brown, Gene, 1999. "Individual Difference Variables, Ethical Judgments, and Ethical Behavioral Intentions," Business Ethics Quarterly, Cambridge University Press, vol. 9(2), pages 183-205, April.
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    Cited by:

    1. Aditya Halim Perdana Kusuma & Rina Rina & Andi Hendra Syam, 2018. "The Main Role of Locus of Control and Professional Ethics on Lecturer’s Performance (Indonesian Lecturer Empirical Study)," International Review of Management and Marketing, Econjournals, vol. 8(5), pages 9-17.

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    More about this item

    Keywords

    Ethical Behavior; Gender; Locus of Control.;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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