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All Journal Gadjah Mada International Journal of Business
Nazli A. Mohd Ghazali
Faculty of Economics and Management Sciences, International Islamic University Malaysia
Economics, Econometrics & Finance

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Ethical Ideology and Ethical Judgments of Accounting Practitioners in Malaysia Ismail, Suhaiza; Mohd Ghazali, Nazli A.
Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Second, it aims to investigate the influence of demographic factors and ethical ideology on ethical judgments of accounting practitioners. The study used Forsyth’s (1980) Ethics Position Questionnaire instrument to examine the ethical ideology of the accountants and adopted ethics vignettes used by Emerson et al. (2007) to assess the ethical judgments of the respondents. From the statistical analysis, this study found that age and gender have a significant impact on ethical judgment but not on ethical ideology. In addition, idealism and relativism have a significant influence on ethical judgment, especially in a legally unethical situation.     
Co-Authors Suhaiza Ismail