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ERIC Number: EJ1269822
Record Type: Journal
Publication Date: 2020-Oct
Pages: 14
Abstractor: As Provided
ISBN: N/A
ISSN: EISSN-2547-9652
Accounting Students' Ethical Awareness and Ability to Make Ethical Decisions
Anggraini, Francisca Reni Retno; Siswanto, Fransiscus Asisi Joko; Dewi, Novita
Anatolian Journal of Education, v5 n2 p37-50 Oct 2020
Accountants, like any other occupations, need to comply with several ethics in accounting profession in order to carry out their job properly. This study is obtained by a survey method involving 256 accounting students in Indonesia. Two independent variables in this study include experience and ethical awareness level, and the dependent variable is the ability to make ethical decisions. While experience is measured based on the students' length of study, the ethical awareness level is measured based on the instruments used by Lin and Zhang (2011). The purpose of this study is to see as to whether the accounting students' learning experience and ethical awareness substantiate their ability to make ethical decisions. The results show that (1) learning experience has a positive effect on the level of ethical awareness of the students, (2) learning experience has a positive effect on their ability to make ethical decisions, and (3) there is an influence of the ethical awareness level on the ability to make ethical decisions with a moderate level of significance. Thus, the implication of this study is that intensification of the students' curricular and extracurricular activities during the learning experience is necessary to enhance their ethical awareness with which they will be better equipped to make ethical decisions.
Anatolian Journal of Education. Eskisehir Osmangazi University Faculty of Education, Eskisehir 26480, Turkey. e-mail: aje.editorial@gmail.com; Web site: http://www.e-aje.net/
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Indonesia