THE NATURE OF MONETARY ETHICS AND ACCOUNTING STUDENTS’ ETHICAL PERCEPTION: THE ROLE OF INDIVIDUAL CHARACTERISTICS

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ATEFI MARJAN; BARZEGAR ELAHEH

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2017 | Volume:23 | Issue:4 Page(s): 507-526

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Information Journal Paper

Title

THE NATURE OF MONETARY ETHICS AND ACCOUNTING STUDENTS’ ETHICAL PERCEPTION: THE ROLE OF INDIVIDUAL CHARACTERISTICS

Author(s)

ATEFI MARJAN | BARZEGAR ELAHEH | Issue Writer Certificate

Keywords

AGEQ2

EDUCATIONAL LEVELQ1

ETHICAL PERCEPTIONQ1

GENDERQ1

MONETARY ETHICSQ2

Abstract

Integrity is the foundational basis of the accounting profession. Recently, corporate scandals exposed the accounting profession to great pressure of regulators and public. Understanding the ethical values of accounting students is very crucial for improving the integrity of accounting profession. The aim of this study is to investigate the relationship between ETHICAL PERCEPTION and MONETARY ETHICS of accounting students. In order to answer the research question, three hypotheses were examined. Information required to measure ETHICAL PERCEPTION and MONETARY ETHICS was gathered through Forsyth’s Ethical Position Questionnaire (1980) and Tang’s Money Ethic Scale (1992) respectively. The sample was consisted of 375 students majoring in Accounting that were examined in 2015. The findings showed that the students' ETHICAL PERCEPTION was independent of their MONETARY ETHICS. Furthermore, AGE and EDUCATIONAL LEVEL of students were not associated with their MONETARY ETHICS and ETHICAL PERCEPTION.Additionally, the results revealed that the students' GENDER was related to their MONETARY ETHICS, while no relation with their ETHICAL PERCEPTIONs was found.

Cites

The Importance of Ethics and Ethical Leadership in Public Sector Accountants

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APA: Copy

ATEFI, MARJAN, & BARZEGAR, ELAHEH. (2017). THE NATURE OF MONETARY ETHICS AND ACCOUNTING STUDENTS’ ETHICAL PERCEPTION: THE ROLE OF INDIVIDUAL CHARACTERISTICS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 23(4 ), 507-526. SID. https://sid.ir/paper/8174/en

Vancouver: Copy

ATEFI MARJAN, BARZEGAR ELAHEH. THE NATURE OF MONETARY ETHICS AND ACCOUNTING STUDENTS’ ETHICAL PERCEPTION: THE ROLE OF INDIVIDUAL CHARACTERISTICS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2017;23(4 ):507-526. Available from: https://sid.ir/paper/8174/en

IEEE: Copy

MARJAN ATEFI, and ELAHEH BARZEGAR, “THE NATURE OF MONETARY ETHICS AND ACCOUNTING STUDENTS’ ETHICAL PERCEPTION: THE ROLE OF INDIVIDUAL CHARACTERISTICS,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 23, no. 4 , pp. 507–526, 2017, [Online]. Available: https://sid.ir/paper/8174/en

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