Gauging the ethical sensitivity of accounting students: the effect of money attitudes

IF 3.1 Q2 BUSINESS
G. Owusu, Rita Amoah Bekoe, Nana Adwoa Anokye Effah, Octavia Ama Serwaa Otchere
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引用次数: 3

Abstract

Purpose This paper aims to examine the attitude of accounting students towards money and their ethical perceptions, and ascertains whether ethical perception of students could be influenced by their attitudes towards money. Design/methodology/approach A survey method of research was adopted, and a set of questionnaires based on the money ethic scale (MES) and existing ethical scenarios was administered to the target respondents. The MES was subjected to an exploratory factor analysis to examine its dimensionality and, by means of a cluster analysis, the respondents were classified based on similarities in attitude towards money. The relationship between attitude towards money and ethical perception was ascertained by means of a multivariate analysis of variance (MANOVA) test. Findings The results suggest the respondents are generally ethically oriented and that the females are more ethical than males. Differences exist in terms of the attitude of respondents towards money and the MANOVA results show that money attitudes are good predictors of ethical perceptions of students. Research limitations/implications Findings of this study demonstrate that an understanding of individuals' attitude towards money may be an important way of predicting how they will behave when faced with ethical dilemmas. Originality/value The analysis makes an important contribution to prior literature by highlighting the effect of money attitude on ethical perception.
衡量会计专业学生的道德敏感性:金钱态度的影响
目的研究会计专业学生对金钱的态度及其伦理观念,并确定学生对金钱态度是否会影响其伦理观念。设计/方法/方法采用调查研究方法,对目标受访者进行一组基于金钱伦理量表(MES)和现有伦理情景的问卷调查。对MES进行了探索性因素分析,以检查其维度,并通过聚类分析,根据对金钱态度的相似性对受访者进行分类。通过多变量方差分析(MANOVA)检验,确定了对金钱的态度与道德观念之间的关系。调查结果表明,受访者普遍以道德为导向,女性比男性更有道德感。受访者对金钱的态度存在差异,MANOVA结果表明,金钱态度是学生道德观念的良好预测因素。研究局限性/含义本研究的结果表明,了解个人对金钱的态度可能是预测他们在面临道德困境时会如何表现的重要方式。原创性/价值分析通过强调金钱态度对道德观念的影响,对先前的文献做出了重要贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
5.60
自引率
18.80%
发文量
35
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