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Understanding Student Plagiarism: An Empirical Study in Accounting Education

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  • Xin Guo

Abstract

The purpose of this paper is to: (i) identify factors concerning student plagiarism in accounting education; (ii) develop and empirically test a model of factors influencing students' plagiaristic behaviour; and (iii) make recommendations to accounting educators to reduce the incidence of student plagiarism. A questionnaire was administrated to 381 UK accounting students. Structural equation modelling was used to assist data analysis. Research results indicate four antecedents of student plagiarism labelled: (i) academic integration; (ii) cultural influences; (iii) moral capability; and (iv) gender. The surface learning approach taken by accounting students is found to be positively associated with their pressures such as fear of failure and time pressure. The paper concludes by suggesting that educators should adopt a supportive approach to motivating students to act in a consistent, ethical manner in their academic life.

Suggested Citation

  • Xin Guo, 2011. "Understanding Student Plagiarism: An Empirical Study in Accounting Education," Accounting Education, Taylor & Francis Journals, vol. 20(1), pages 17-37.
  • Handle: RePEc:taf:accted:v:20:y:2011:i:1:p:17-37
    DOI: 10.1080/09639284.2010.534577
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    Cited by:

    1. Octavian RUJOIU & Valentina RUJOIU, 2014. "Academic Dishonesty And Workplace Dishonesty. An Overview," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 8(1), pages 928-938, November.
    2. Joan Ballantine & Patricia McCourt Larres, 2012. "Perceptions of Authorial Identity in Academic Writing among Undergraduate Accounting Students: Implications for Unintentional Plagiarism," Accounting Education, Taylor & Francis Journals, vol. 21(3), pages 289-306, October.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    4. Noer Sasongko* & Mahruf Noor Hasyim & Dahlia Fernandez, 2019. "Analysis of Behavioral Factors that Cause Student Academic Fraud," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(3), pages 830-837, 03-2019.

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