For love or money: investigating the love of money, Machiavellianism and accounting students’ ethical perception

IF 1.5 Q2 EDUCATION & EDUCATIONAL RESEARCH

Journal of International Education in Business Pub Date : 2020-05-22 DOI:10.1108/jieb-09-2019-0046

Alif Maggalatta, D. Adhariani

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引用次数: 6

Abstract

The purpose of this study is to explain the effect of love of money and Machiavellianism on ethics perceptions of accounting students. The knowledge attained from this study will allow lecturers and academicians to improve the methods used for teaching ethics in accounting by evaluating the impact of two factors.,This research uses survey and quantitative analysis. The data were collected by distributing offline and online questionnaires to students in a university in Indonesia.,The results show that both the love of money and Machiavellianism negatively affect ethical perception. Gender as one of the control variables is found to have a significant association with the love of money, Machiavellianism and ethical perception of accounting students.,The practical implication of the research is the need to inform students on the negative impact of the love of money and Machiavellianism on ethics, as well as the required steps to overcome such negative impact by inserting ethics-related materials in several accounting courses.,Accounting students represent future accountants and highly ethical accountants will protect the profession and society from harmful consequences of unethical accounting and business practices.

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为了爱还是为了钱:调查爱钱、马基雅维利主义与会计专业学生的伦理认知

本研究的目的是解释爱钱和马基雅维利主义对会计学生伦理知觉的影响。从本研究中获得的知识将允许讲师和学者通过评估两个因素的影响来改进用于会计伦理教学的方法。本研究采用调查法和定量分析法。数据是通过向印度尼西亚一所大学的学生分发离线和在线问卷收集的。结果表明，爱钱和马基雅维利主义都对伦理感知产生负向影响。性别作为控制变量之一，被发现与爱钱、马基雅维利主义和会计学生的道德感知有显著的关联。本研究的实际意义是需要告知学生对金钱的热爱和马基雅维利主义对伦理的负面影响，以及通过在几个会计课程中插入伦理相关材料来克服这种负面影响所需的步骤。会计专业的学生代表着未来的会计师，高度道德的会计师将保护职业和社会免受不道德的会计和商业行为的有害后果。

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

Journal of International Education in Business EDUCATION & EDUCATIONAL RESEARCH-

CiteScore

0.50

自引率

6.70%

发文量

期刊介绍： The journal of International Education in Business (JIEB) is a peer reviewed journal concerned with theoretical and pedagogic aspects of international education in business schools and its flow-on implications for the workplace. The journal publishes papers that are concerned with: - international education, - cross- and inter-cultural aspects of internationalisation, - internationalisation of business schools, - business school teaching and learning, - academic and social engagement of students, - recruitment and marketing of business education in international contexts, - quality processes with respect to internationalisation, and - global organisations as stakeholders of internationalisation. Theoretical and empirical papers (qualitative and quantitative) as well as case analyses are invited. Papers that explore micro- and macro-perspectives in business and international education are also included.