International Journal of Education, Learning and Training

Vol. 2 (No.1), April, 2017

ISSN: 2289-6694
DOI: 10.24924/ijelt/2017.04/v2.iss1/58.71 www.ftms.edu.my/journals/index.php/journals/ijelt
This work is licensed under a
Creative Commons Attribution 4.0 International License.

Research Paper

ETHICAL BEHAVIOUR OF ACCOUNTING STUDENTS AND INTENTION TO MAKE AN

ACADEMIC OFFENSE

Ranjheta Subramaniam
School of Accounting and Business Management FTMS
College, Malaysia

Abdul Basit
School of Accounting and Business Management FTMS
College, Malaysia
Abdulbasit9037@gmail.com

Zubair Hassan
School of Accounting and Business Management FTMS
College, Malaysia
Zubai7@gmail.com

ABSTRACT

This research seeks to study the relationship between ethical behaviour of accounting students and intention
to make an academic offense. A questionnaire was constructed based on ACCA model. The independent
variables engaged are confidentiality, integrity, objectivity, professional behaviour and professional
competence and due care to measure ethical behaviour of accounting students. Academic offense is the
dependent variable used in this research. The research design for this research is explanatory research. A
total of 120 questionnaires were distributed using convenient sampling to the accounting students in one of
the local universities in Malaysia and the adapted sample size was 106. The survey consists of 30 questions
with Likert-scale (Strongly Agree-5 and Strongly Disagree-1). The collected data was analysed using SPSS to
generate correlation and regression outputs. The study found that four types of ethical behaviour such as
confidentiality, objectivity, professional behaviour and professional competence and due care have a positive
and significant influence on academic offense however integrity has a negative and non significant affect on
academic offense. Future studies may include larger sample of accounting students by conducting research
on more universities to widen the research span. At the same time, future studies may include responsibility
as one of the types of ethical behaviour to portray a better picture

Key Words: Ethics, Ethical behaviour, Academic dishonesty, Academic Offense, Confidentiality, Integrity,
Objectivity, Professional Behaviour, Professional Competence and Due Care

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1.0. INTRODUCTION

Ethical behaviour of accounting students and intention to make an academic offense is one of the studies
that receive serious attention from researches in the scholarly circles. The aim of this exploration is to
analyse the ethical behaviour of accounting students and intention which lead to an academic offense.
Atul, (2014) the first book Summa de arithmetica, geometria, proportioni, et proportionalita, published in
1494 about accounting ethics wrote by Luca Pacioli (Father of Accounting).

Similar research on students cheating shows that studies of academic dishonesty among college students
date back 70 years or more. According to Crown et al. (1998), the latest recent review of empirical
research on student cheating was attempted in the mid-1990s preceding the Internet blast. However to
perform customary exercises in expedient mode, another innovation is embraced where these two audits
set valuable principles for systemically considering the impact of data innovation on student attitudes
and behaviours. According to Aristotle, (1984), Aristotelianism theory is the oldest research for ethical
behaviour and intention to make academic offense. This hypothesis is still a noteworthy contender in
philosophical verbal confrontation gets from the old Greek scholar Aristotle (384-332 BC).

According to Ameen et al. (1996); Keith-Spiegel et al. (1998); Tom and Borin, (1988); Wryobeck and
Whitley, (1999), the students’ unethical behaviour is a widespread phenomenon has been a very serious
problem of significant attention among researchers in psychology, ethics, higher education and sociology.
Academic dishonesty to be linked with employee theft any other type of fraud in working place (Sims et
al., 1993). Brimble & Clarke, (2004) indicate that business students are less dishonest than accounting
students. The issues that raise some concerns for teachers or lecturers in the accounting profession are
because of the future generation of auditors and accountants are accounting students. And also students
applied ethical issue raised in academic misconduct in business environment.

As stated by Thomas (2000) cheating and stealing words, materials, data, phrases, statements were begin
as early as the 17th and 18th century. No proper systems to access to link literature and scholarly articles
which have done research by previous authors during those times. According to Fawkner et al. (2004);
Groar et al. (2001), complex technology of devices and software created to search hidden sentences which
have been rephrased or copied in coursework, essays and scholarly work. Fawkner & Keremidchieva,
(2004) described that cheating or academic dishonesty’s issue has become world-wide situation because
“everyone doing it”. Also in the studies shows that knowledge towards academic cheating still in infant
stage because they believe that academic cheating is okay as everyone is doing (Arieff et al., 2008).

1.2. Research Objectives

 To study how confidentiality influence the intention to make an academic offense

 To study how integrity influence the intention to make an academic offense
 To study how objectivity influence the intention to make an academic offense
 To study how professional behaviour influence the intention to make an academic offense
 To study how professional competence and due care influence the intention to make academic
offense

1. LITERATURE REVIEW

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Ethics is to determine what to perform in a particular situation which is a complex process (Ward et al.,
1993). Another view by Maisarah et al.(2004) that ethics characterized as benchmarks of behaviour that
demonstrate how one should carry on in light of particular qualities and good obligations and
excellencies emerging from standards. According to CMA Alberta Code, (2004), ethical behaviour is being
in concurrence with the standards of appropriate behaviour which portrayed by conduct and traditions of
a general public. It explains that society judged conducts of an individual appropriate. Another view of
ethical behaviour is applied interchangeably with the moral act (Curtin University, 2001). So, the
researcher found that ethical behaviour which may different for each individual according to their ethical
guidelines. The relative individual’s importance and social responsibility are different due to time
changes. Atul, (2014) state that the study of moral values and judgements is accounting ethics which is
primarily a field of applied ethics as they apply to bookkeeping. It knows as one of professional ethics. In
higher educational institutes especially in accounting courses are teaching ethics as one of the core
subject by auditors and companies training accountants.

According to Gilman, (2005), the purpose of ethics code is written to guide behaviour. According to Locke,
(1975), ethical conduct, moral principles and truth are only gained through conception and perception
because some philosophers argued that those principles are not natural. The theory of ethics had become
interest subject to many researchers. The theory of ethics had become interest subject to many
researchers. According to Al-Hasan, Faridahwati and Kamil, (2013), late research has been progressively
committed to explore ethical issues with the collapsed of many businesses and companies. There are
numerous hypotheses to clarify what is correct and what isn't right to identify whether behaviour is
ethically performed such as utilitarianism theory, deontology theory, divine command theory, relativism
theory, and virtue ethics theory.

According to Fritzche and Becker, (1984), utilitarianism is the most famous ethical theory that has been
attributed to address individual’s actions and thought in the business world. Consequences of acts for
moral justifications considered under this model and to denote capacity in actions to have good results as
it is derived from the word “utility” (Cottell and Perlin, 1990). According to Bonde and Firenze, (2013),
the duty-based approach which known as deontological ethics is most commonly associated with the
philosopher Immanuel Kant (1724-1804). Smriti, (2015), a “deontologist” focuses on doing what is “right”
based on moral principles while a “teleologist” concentrates on doing what will expand societal welfare.
Despite the fact that, the results of certain activities were great yet those activities would be viewed as
off-base. This model depicted as a general class of moral or oral speculations that characterize right
activity regarding obligations and good principles (Mitcham, n.d). there are two fundamental principles
held by Kant such as always act on a principle that willing to have everyone else act upon and always be
respectful to others (Gaffikin, 2007).According to Rodin (1886), hypothesis that sees the essential center
of morals to be the character of the individual instead of individual's activities or obligations is known as
virtue morals. As indicated by Aristotle, (1980); Van Staveren, (2007), the wellsprings of moral conduct in
an ethical group is the virtues. Other than that, Lavan et al. (2008) portrays this hypothesis as what makes
a decent individual than what makes a decent activity. Dobson, (2007), there is four essential ascribes
from this way to deal with morals.

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A study by Amanuddin et al. (2015), to examine the factors that influences the ethical sensitivity of
accounting students in Malaysian universities. This study used survey questionnaires in collecting data
from four selected Universities which are IIUM, UiTM, MMU, and UNITEN. Samples are the accounting
students of these above universities taking accounting degree course regardless of their years of study.
The study found that demographic factors such as age, gender, current year of study, hometown, and race
have significant influence on the students’ ethical sensitivity based on the 485 responses received among
the total population of 4591 students. the suggested number of sample size is 354. However, this study
managed to get a total of 485sample sizes which is more than suggested by Sekaran and Bougie
(2013).And also, in between students’ academic performance and ethical sensitivity there is a significant
relationship.

Alleyne, Cadogan McClean and Harper, (2013), did an examination to inspect individual values and ethical
conduct recognitions among undergraduate students in a Caribbean college. This study tried for contrasts
by sexual orientation and scholarly major on individual values and ethical conduct, and in addition the
impact of individual values on ethical conduct by scholastic significant (accounting versus non-accounting
majors). The creator utilized a specimen of 231 undergraduate students and utilized an overview
instrument which was adjusted from Akaah and Lund's (1994) individual values and Newstrom and
Ruch's (1975) ethical conduct scales. Results observed that females held higher individual values and saw
that they were more ethical than guys. Furthermore non-accounting students held higher individual
values however were less ethical than accounting students. This study has impediments where this study
depended on self-reports which can raise some worries about regular strategy difference (Podsakoff and
Organ, 1986).

Research papers by Nabil, (2012), particularly its motivations are twofold. To start with intention is to
analyze students' demeanours as to code of morals. Furthermore, is to learn whether contrasts business
and non business students do exist concerning these states of mind. An aggregate of 858 students enlisted
in seven colleges in the north-eastern and south-eastern United States took an interest in the study. A
multivariate examination of difference (MANOVA) was performed where students' scholastic field of
study (business/non-business) constituted the two levels of the free variable and their scores on eight
things were the needy variables. The MANOVA uncovered that in general there were huge contrasts
between the business and non-business majors. Each of the reliant variables was tried utilizing a one-ay
examination of difference (ANOVA) with the two gatherings regarded as our two levels of the
autonomous variable. The discoveries uncovered that critical contrasts between two specimens.
Generally speaking, the non-business students were more cheery about the viability of code of business
morals. Extra research with bigger national specimens from every gathering would be important to affirm
these discoveries. An individual's ethical point of view could be affected by geological and social area
(Shaub, 1994). Another admonition concerns the respondents to some degree constrained all day work
experience.

Al-Hasan, Kamil and Faridahwati, (2011) conduct an exploration on build up an ethical code of conduct
for Yemeni expert bookkeepers from an Islamic viewpoint. The surveys were circulated actually by the
scientists to 533 clients while the quantity of substantial polls for information investigation is 386. The
study utilized interdependency investigation, utilizing exploratory component examination, to uncover

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the areas of ethical code of conduct. Results demonstrates that the ethical code of conduct comprises of
seven builds, for example, acting with uprightness, acting with obligation, agreeing to A'del, Sabr and
Ihsan standards, practicing due care, taking after the breaking points of extension, respecting people in
general and keeping up impartially and autonomy. The discoveries could be pertinent by strategy
creators to build up an ethical code of conduct for Yemeni bookkeepers to help them with their expert
work. This paper has a few impediments that should be reported. In the first place, despite the fact that
this study has attempted to build up an Islamic ethical code of conduct for Yemeni expert bookkeepers,
there are sure confinements identifying with a moderately little example that concentrated just on
Yemen. Therefore, the after effects of this study may not inexorably reflect other Muslim nations and this
concentrate just focused on expert bookkeepers in Yemen.

CONCEPTUAL FRAMEWORK

CONFIDENTIALITY

I
N
INTEGRITY
T
E
OBJECTIVITY
ACADEMIC
N OFFENSE
T
I
PROFESSIONAL
BHAVIOUR O
N
PROFESSIONAL
COMPETENCE
AND DUE CARE

Source: Adapted from ACCA :P1-Corporate governance and ethics

As indicated by Policy 71,(2010), conduct which meddles with the study, work, or workplace of different
individuals from the University or any part of another's University action is managed under Policy 33-
Ethcial Behaviour. Students are required to realize what constitutes scholarly trustworthiness to abstain
from submitting offenses and to assume liability for the activities. As per Masten, (2012) people have a
tendency to be an inside created set of values despite the fact that their own morals and an individual's

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ethical values affected by outside components. This contention is that through an educated basic
leadership process where an individual may create ethical values..

According to Gilman, (2005), those following are several purposes of code of ethics. Firstly, these codes
can increase the probability that will behave in certain ways by focussing on the character of their
actions. Secondly, good ethics codes can bring out actins that result in doing the right things for a reason.
Thirdly, honour codes do not take away one’s own moral autonomy. Lastly, it can be function as a
professional statement. According to Collision, (1990), the viability of ethic or honour codes on today’s
campuses is open to some question even though the codes tradition dates back over a century.(McCabe
and Trevino, 1993).

Gilman, (2005), on the other hand, suggests that ethics codes are too abstract and due to this they are
difficult to enforce is the primary critique. The problem lies with the institutionalisation of the civil
service and the ability to enforce behaviour in only the narrowest of areas yet there is some truth to both
of these critiques conflicting view expressed by Fulmer and Cargile (1987), it is found that AICPA’s Code
of Professional Conduct being practised by accounting students who recognised ethical issues in the
“ethical scenarios” used by them more often than the other business students. This was supported by
Bowers, (1964), that a study conducted in 1964 which compared academic dishonesty at code and non-
code schools.

2. RESEARCH DESIGN AND METHODOLOGY

3.1 Research Investigations Methods

The researcher applied explanatory approach as it is designed to test whether one event cause another
(Hair et al., 2003). This was supported by Saunders et al. (2003), in order to explain the relationship
between confidentiality, integrity, objectivity, professional behaviour and professional competence and
due care are those variables studied in this problem. On the other hand, exploratory approach has no
ability to prevent defects

3.2 Research Methodology

The Study will be adapting the quantitative research methodology. Since this methodology will help in
theory and hypothesis testing, gathering a large number of data, which are more suitable to respond the
research questions, as this method is more objective and reliable and not even affected by personal
opinion of researchers in the phenomenon

3.3 Nature of Data

The researcher utilized primary data as a part of the proposed research. As indicated by Sindhu, (2012),
the upside of primary data is ebb and flow one and ready to depict sensible perspective to the researcher
about the subject under thought.

3.4 Population and Sampling

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This study comprises of 1000 students in one of the nearby colleges in Malaysia for the year 2016. The
sample size of this study consists of 106 students. The researcher utilizes convenience sampling as a part
of this research. As indicated by Lund Research Ltd, (2012), it is characterized as the units that are chosen
for consideration in the specimen are the least demanding to get to. There are some focal points for this
above strategy. Firstly, to complete a comfort test the relative cost and time required are little in contrast
with likelihood sampling strategies. It helps the researcher to accomplish the example size required in a
moderately quick and reasonable way.

3.6 Data Accessibility

According to Hodkinson, (2008), recruitment methods are diverse. Those following are resources applied
in other type of research such as placing advertisements on billboards, magazines, or internet. The main
difficulty in this proposed research is to gain access respondents and being able to study them. Timeline
of the project delayed due to the problem in finding respondents who are willing to cooperate. Ethical
research committees whose task is to weigh the costs of the research against the benefits scrutinised a
research project whether is ethically sound or not.

3.7 Ethical Consideration and Limitation

A code of behaviour considered correct is known as definition of ethics. According to Brink and Wood,
(1998), there are several ethical issue observed in a research such as beneficence, confidentiality,
informed consent, justice, respect for persons, right to anonymity and privacy. So, the study should be
carried out with justice and fairness by excluding all potential risks.

3.8 Data Analysis Plan

According to John Tukey (1961), data analysis is the procedure for analyzing the data, the technique for
interpreting the results of such procedures, methods of data collection plan to make the analysis easier,
more accurately or more precisely, and all the equipment and the results of (mathematical) statistics
were used to analyze the data. Three methods of data analysis involved in this research are regression,
correlation and descriptive statistics. The data was imported into SPSS to facilitate advanced analysis of
data such as correlations between variables. Another way to determine the association between variables
is regression which was engaged to examine the impact of independent variables on dependent variables
(Zikmund, 2003).

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4. DATA ANALYSIS
Table1: Correlation Coefficients

Table 1 shows Pearson’s Correlation Coefficient between types of ethical behaviour and intention to
ACADEMIC CONFIDEN INTEGRITY OBJECTIVITY PROFESSIONAL PROFESSIO
OFFENSE TIALITY BEHAVIOUR ANAL
COMPETE
NCE AND
DUE CARES
ACADEMIC Pearson 1
OFFENSE Correlation
Pearson .556** 1
CONFIDENTIALITY
Correlation
Pearson .518** .573** 1
INTEGRITY
Correlation
Pearson .652** .534** .541** 1
OBJECTIVITY
Correlation
PROFESSIONAL Pearson .702** .592** .621** .632** 1
BEHAVIOUR Correlation
PROFESIONAL .705** .454** .508** .646** .629** 1
Pearson
COMPETENCE
Correlation
AND DUE CARE
make an academic offense. It is found that the results show that all the dimensions for types of ethical
behaviour have overall strong relation with academic offense with a Pearson correlation of R=0.556,
0.518, 0.652, 0.702, and 0.705 respectively. Confidentiality is positively correlated with academic offense.
The strength between the variables is strong with the value of 0.556. The confidentiality is significant
with probability of 0.00 which is lower than 0.01. Amponsah, Boateng, Onuoha, (2016) found a similar
result. Integrity is also positively correlated with academic offense. The strength between both variables
is strong with the value 0.518. The integrity is significantly with probability value of 0.00 which is lower
than 0.01.A similar study showed that better corporate governance is highly correlated with better
operating performance and market valuation (Klapper and Love, 2002). Next, objectivity is positively
correlated with academic offense. The strength between the variables is strongly with the value of 0.652.
The objectivity is significant with probability value of 0.00 which is lower than 0.01.Similar finding found
by (Amponsah, Boateng, Onuoha, 2016). Professional behaviour is positively correlated with dependent
variable. The strength between the variables is very strong with the value of 0.702. The professional
behaviour is very significant with probability value of 0.00 which is lower than 0.00 than 0.01. Previous
result by Hema, Friedman, Cox, (2009)auditing course (AU) and organisational behaviour course (OB)
students also had significantly lower scores which deal with ethical courses of action, indicating higher
levels of personal ethical behaviour. AU students exhibited significantly lower on the self-serving interest
factor (t = 7.25, p < .05). AU and OB students did not differ with respect to the amoral factor. Finally,
professional competence is positively correlated with dependent variable. The strength between the
variables is the strongest compare to other independent variables with the value 0.705. The Kalbers and
Fogarty’s (1995) study, suggest that there is a positive correlation between organisational commitment
and professional commitment.

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Regression Analysis
Table 2: Regression analysis

Std. Error Change Statistics

Model R R Adjusted of the R Durbin-
Squar R Square Estimate Square F df1 df2 Sig. F Watson
e Change Change Change
.799a .638 .620 .3779 .638 35.305 5 100 .000 2.287
1

a. Predictors: (Constant), PROFESSIONAL COMPETENCE AND DUE CARE. CONFIDENTIALITY, INTEGRITY,

OBJECTIVITY, PROFESSIONAL BEHAVIOUR
b. Dependent Variable: ACADEMIC OFFENSE

Table 2 shows the regression model summary and was performed to predict the influence on academic
offense based on five types of ethical behaviour. The dependent variable for this study is academic
offense. According to this table, the R2 is 0.638 which indicates that 63.8 percent of the changes in
dependent (academic offense) is elaborated by independent variables such as confidentiality, integrity,
objectivity, professional behaviour and professional competence and due care. Alternatively, 36.2% of
dependent variable is being explained and addressed by other factors which will not considered in this
research.. The adjusted R2 0.620 which is higher than 0.60, so this model is good fit model. Furthermore,
the significant F change is 0.00 which indicates the model is significant. Thus, the F change value is 35.305
shows that there is relationship between dependent variable and independent variables. The Durbin
Watson value is 2.287 which explain that there are no auto correlations, therefore it is acceptable.

Table 3: Regression Analysis

Model Unstandardized Standardized Collinearity
Coefficients Coefficients t Sig. Statistics
Std.
B Error Beta Tolerance VIF

(Constant) -.053 .319 -.167 .867

CONFIDENTIALITY .128 .075 .138 1.711 .090 .560 1.787
INTEGRITY -.023 .093 -.021 -.249 .804 .527 1.899
1
OBJECTIVITY .179 .093 .170 1.929 .057 .466 2.146
PROFESSIONALBEH9AVIOUR .336 .102 .306 3.285 .001 .417 2.401
PROFESIONALCOMPETENCEANDDUECARE .403 .098 .350 4.100 .000 .496 2.017

Dependent variable: Academic Offense

From table 3, Beta coefficient for academic offense can be seen. The standardised coefficient beta value is
for confidentiality is 0.138 and the significant value is 0.090 which is higher than 0.05, so confidentiality
is found to have insignificant and positive relationship with academic offense. All the confidentiality
factors that were retained were reckoned as having significant impact of expensive lawsuits which can
increase recruitment and legal costs of the universities because their accounting faculty prove themselves
to be unfaithful trustees of confidential information (Amponsah, Boateng, Onuoha, 2016). The

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standardised coefficient beta value for integrity is -0.021 and the significant value is 0.804 which is higher
than 0.05 thus integrity is found to be not significant and negative relationship with academic offense. A
similar study on cheating behaviour will decrease as the incentive or pressure that gives students the
motivation to commit fraud has increased, and vice versa. This is indicated by negative beta coefficient
(Widianingsih, 2013). High integrity and low opportunity individuals need high pressure to be dishonest
(Albrecht, 2006). Next, the standardised coefficient beta value for objectivity is 0.170 and the significant
value is 0.057 which is slightly higher than 0.05 therefore objectivity is found to have significant and
positive relationship with academic offense. Similarly, there is a positive association between the
internalization of objectivity and students’ ethical perception (Andian, 2014). Professional behaviour has
a standardised coefficient beta value of 0.306 and the significant value is 0.001 which is lower than 0.05,
so professional behaviour is found to be significant and positive relationship with academic offense.
Similar findings of Giacomino and Akers (1998) and Conner and Becker (2003), supports for personal
values which influencing ethical behaviour. Finally, professional competence and due care obtained a
standardised beta value of 0.350 and the significant value is 0.000 which is lower than 0.05 thus this
variable found to be significant and positive relationship with academic offense. A similar study by
Heyrani, Banimahda, Roudposhti, (2016), the test of each hypothesis is performed through examination
of the sign, size and statistical meaning of the path coefficient (beta) between each hidden variable and
the dependent variable. The higher the path coefficient, the higher is the predictive effect of the hidden
variable with respect to the dependent variable.

5. CONCLUSION
This study concludes that only professional behaviour and professional competence due care have
significant and positive impact on the intention to make an academic offense. The study concludes that
confidentiality, integrity and objectivity founds to be non contributors in generating any intention of
doing an academic offense in sample of accounting students selected for conducting this study. Also we
concluded that those who have engage in ethical behaviour such as confidentiality, integrity and
objectivity behaviours discourage students to engage in any unethical behaviour or having an intention
to engage in academic offense. Since on the other hand the other two independent variables (Professional
Behaviour and Professional Behaviour Competence and Due Care) are found to are the poolers in creating
intention of academic dishonesty amongst the sample of accounting students taken to do this study. This
needs more investigation by modifying the instrument or using another analysis

6. FUTURE RESEARCH DIRECTION

More research is needed on this very important topic. It is hoped that by more clearly understanding the
perceptions of students regarding this issue, will be better able to ensure clarity in this context. At the
same time, the future studies should be study on more institutions of higher learning in Malaysia, both for
public and private universities in Malaysia. The larger sample size and population enhance more
acceptable results and generalization of the findings could be made.

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