Love of money, gender, religiosity: The impact on ethical perceptions of future professional accountants

Business and Economic Horizons Pub Date : 2018-01-01 DOI:10.15208/BEH.2018.31

I. Nazaruddin, S. Rezki, Yasya Rahmanda

引用次数: 10

Abstract

Accountants are either directly or indirectly partly responsible for corporate frauds, so it is important to know the underlying reasons why such unethical behavior occurred. This study aims to analyze the moderation impact of religiosity and gender on the relation between love of money with student’s ethical perception. There were 144 questionnaires from accounting students. As hypothesized, the results of the study revealed love of money have a negative impact to student’s ethical perception. The interaction between intrinsic religiosity and love of money are able to weaken the negative effect of love of money to student’s ethical perception, however the extrinsic religiosity is vice versa. Gender has no significant effect on love of money relationship with ethical perception.

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对金钱、性别、宗教信仰的热爱:对未来职业会计师道德观念的影响

会计师直接或间接地对公司欺诈负有部分责任，因此了解这种不道德行为发生的潜在原因很重要。本研究旨在分析宗教信仰和性别对大学生爱财与伦理知觉关系的调节作用。共有144份问卷来自会计系学生。正如假设的那样，研究结果揭示了爱钱对学生的道德观有负面影响。内在宗教性与爱财性的交互作用能够减弱爱财性对学生伦理感知的负面影响，而外在宗教性则相反。性别对爱财关系与伦理知觉无显著影响。

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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Business and Economic Horizons ECONOMICS-

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期刊介绍： The Business and Economic Horizons (BEH) is an international peer-reviewed journal that publishes high quality theoretical, empirical, and review papers covering the broad spectrum of research in areas of economics, business, management, and finance. The journal aim is to bridge the gap between the theory and the observed data in these constantly developing domains. BEH Editorial Board welcomes the high-quality original research articles and review papers that verify the well-grounded and the emerging theories by employing the econometric, statistical methods or other relevant empirical methods in theoretical and applied economic analysis. BEH does not discriminate articles utilizing the non-mainstream approaches such as experimental research, institutional analysis, other variations of heterodox and developmental economic studies. Therefore, the submissions in any field of micro- and macroeconomics, business ethics, economic policy or finance are appropriate for this journal. We hope, the provided contributions will help to understand the contemporary challenges faced by the private and public sector and will establish an international forum of empirical research.