Motivational Factors Relating to Accounting Student's Intentions to Enroll in Business Ethics Courses

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SALARI ZAHRA; BARZEGAR ELAHEH

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Journal: Ethics in Science and Technology Year:2018 | Volume:12 | Issue:4 Page(s): 0-0

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Information Journal Paper

Title

Motivational Factors Relating to Accounting Student's Intentions to Enroll in Business Ethics Courses

Author(s)

SALARI ZAHRA | BARZEGAR ELAHEH | Issue Writer Certificate

Keywords

EthicsQ2

Individual identityQ1

Theory of planned behaviorQ1

Social cognitive theoryQ1

Abstract

Background Instruction of Ethics in accounting is an issue that, despite its importance and frequent recommendations of researchers in this field, has no place in Iran's educational system. In addition to discussing the necessity of including Ethics course in accounting curriculum, the main objective of this research is to investigate the degree of student's tendency to take the elective Ethics course (if offered) using Theory of planned behavior (TPB) as well as Banduras Social cognitive theory (SCT) while the role of Individual identity is involved. Method This research is analytical-descriptive study. The statistical population of the research includes the college students of Shiraz University, Islamic Azad University of Shiraz, and a number of other universities in Fars Province, Iran. 309 students were selected as the statistical sample by random sampling. Questionnaires were used for data collection. The collected data were eventually analyzed using Wilcoxon signed-rank test, Spearman's rank correlation coefficient, and ordinary least squares (OLS). Results If the elective Ethics course is offered, the students show great interest in taking the course. Furthermore, Theory of planned behavior is a better predictor of behavioral intentions than Social cognitive theory. The predictive power of Theory of planned behavior and Social cognitive theory increases when the Individual identity is involved. Conclusion Due to students interest in Ethics, academic centers and regulatory bodies should find a solution for this basic need and include Ethics course in accounting curriculum.

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APA: Copy

SALARI, ZAHRA, & BARZEGAR, ELAHEH. (2018). Motivational Factors Relating to Accounting Student's Intentions to Enroll in Business Ethics Courses. ETHICS IN SCIENCE & TECHNOLOGY, 12(4 ), 0-0. SID. https://sid.ir/paper/376403/en

Vancouver: Copy

SALARI ZAHRA, BARZEGAR ELAHEH. Motivational Factors Relating to Accounting Student's Intentions to Enroll in Business Ethics Courses. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2018;12(4 ):0-0. Available from: https://sid.ir/paper/376403/en

IEEE: Copy

ZAHRA SALARI, and ELAHEH BARZEGAR, “Motivational Factors Relating to Accounting Student's Intentions to Enroll in Business Ethics Courses,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 12, no. 4 , pp. 0–0, 2018, [Online]. Available: https://sid.ir/paper/376403/en

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