IDEAS home Printed from https://ideas.repec.org/a/hur/ijarbs/v6y2016i4p72-85.html
   My bibliography  Save this article

The Relationship among Ethical Ideologies, Ethical Sensitivity and Attitude of Business Students towards Accounting

Author

Listed:
  • Emine Yilmaz Karakoc

Abstract

This paper examines the relationships between ethical ideology, ethical sensitivity and attitude of undergraduate business students towards accounting course. The data was gathered by using questionnaire designed to measure these variables from undergraduate business students of one public university in Turkey. Confirmatory factor analyses and Structural Equation Modeling were applied in order to analyze data. Results indicates that: (1) Attitude of business students towards accounting course are positively affected by their ethical sensitivity. (2) However different ethical ideologies have different impacts on attitude; SEM analysis show that while idealism has negative impact on the attitude towards accounting, relativism has positive impact contrary to the expectations. This contraversial results directed the study to investigate mediation effect of ethical sensitivity between idealism and attitude. Mediation analysis showed that ethical sensitivity has full mediation effect on the relationship idealism and ethical sensitivity. (3) The effects of idealism and relativism on ethical sensitivity of students were also investigated. According to results it is infered that while idealism has positive impact, relativism has negative impact on ethical sensitivity.

Suggested Citation

  • Emine Yilmaz Karakoc, 2016. "The Relationship among Ethical Ideologies, Ethical Sensitivity and Attitude of Business Students towards Accounting," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(4), pages 72-85, April.
    • Handle: RePEc:hur:ijarbs:v:6:y:2016:i:4:p:72-85
    as

    Download full text from publisher

    File URL: http://hrmars.com/hrmars_papers/The_Relationship_among_Ethical_Ideologies,_Ethical_Sensitivity_and_Attitude_of_Business_Students_towards_Accounting.pdf
    Download Restriction: no
    File URL: http://hrmars.com/hrmars_papers/The_Relationship_among_Ethical_Ideologies,_Ethical_Sensitivity_and_Attitude_of_Business_Students_towards_Accounting.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Emine Yilmaz Karakoc, 2016. "The Role of Ethical Sensitivity and Self-Esteem on Academic Performance in Accounting Course," Eurasian Journal of Business and Management, Eurasian Publications, vol. 4(2), pages 95-105.
    2. Pru Marriott & Neil Marriott, 2003. "Are we turning them on? A longitudinal study of undergraduate accounting students' attitudes towards accounting as a profession," Accounting Education, Taylor & Francis Journals, vol. 12(2), pages 113-133.
    3. Longenecker, Justin G. & McKinney, Joseph A. & Moore, Carlos W., 1989. "The generation gap in business ethics," Business Horizons, Elsevier, vol. 32(5), pages 9-14.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Muslichah Muslichah & Wiyarni Wiyarni & Evi Maria, 2018. "The Effect of Ethical Sensitivity on Ethical Decision Making With Religiosity as Moderating Variable," International Review of Management and Marketing, Econjournals, vol. 8(1), pages 86-92.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Amondarain, Josune & Aldazabal, M. Edurne & Espinosa-Pike, Marcela, 2023. "Gender differences in the auditing stereotype and their influence on the intention to enter the profession," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
    2. Carnegie, Garry D. & Napier, Christopher J., 2010. "Traditional accountants and business professionals: Portraying the accounting profession after Enron," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 360-376, April.
    3. María González-Rodríguez & María Díaz-Fernández & Marek Pawlak & Biagio Simonetti, 2013. "Perceptions of students university of corporate social responsibility," Quality & Quantity: International Journal of Methodology, Springer, vol. 47(4), pages 2361-2377, June.
    4. Karlsson, Per & Noela, Massa, 2022. "Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession," Journal of Accounting Education, Elsevier, vol. 58(C).
    5. González Rodríguez, María Del Rosario & Díaz Fernádez, María Del Carmen & Spers, Valéria Rueda Elias & Leite, Marcelo da Silva, 2016. "Relação entre variáveis de base, valores e responsabilidade social corporativa," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 56(1), January.
    6. Giovanna Lucianelli & Francesca Citro, 2018. "Accounting Education for Professional Accountants: Evidence from Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(8), pages 1-1, June.
    7. Ariela Caglio & Mara Cameran, 2017. "Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 1-27, March.
    8. Gohar Saleem Parvaiz & Owais Mufti & Muhammad Wahab, 2017. "Skills Acquisition Shortfall: A Study of Professional Accounting Education," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(2), pages 135-164, June.
    9. Nira Danziger & Yoram Eden, 2006. "Student career aspirations and perceptions: The case of Israeli accounting students," Accounting Education, Taylor & Francis Journals, vol. 15(2), pages 113-134.
    10. Moustafa, Khaled, 2018. "Promoting an academic culture in the Arab world," arabixiv.org bcp5f, Center for Open Science.
    11. Işıl Mendeş Pekdemir & Aygül Turan, 2015. "The Influence of Ethical Ideologies on Promotive Extra Role Behaviors and Positive Work Behavior of Individuals," International Journal of Business and Social Research, LAR Center Press, vol. 5(8), pages 34-47, August.
    12. Suryani, Ani Wilujeng & Helliar, Christine & Carter, Amanda J. & Medlin, John, 2018. "Shunning careers in public accounting firms: The case of Indonesia," The British Accounting Review, Elsevier, vol. 50(5), pages 463-480.
    13. Işıl Mendeş Pekdemir & Aygül Turan, 2015. "The Influence of Ethical Ideologies on Promotive Extra Role Behaviors and Positive Work Behavior of Individuals," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 5(8), pages 34-47, August.
    14. M. Rosario González-Rodríguez & M. Carmen Díaz Fernández & Biagio Simonetti, 2016. "Corporate Social Responsibility perception versus human values: a structural equation modeling approach," Journal of Applied Statistics, Taylor & Francis Journals, vol. 43(13), pages 2396-2415, October.
    15. Martina Manfre' & Viola Angelini, 2018. "Does The Financial Situation affect Cheating Behavior? An Investigation through Financial Literacy," Working Papers 06/2018, University of Verona, Department of Economics.
    16. Gohar Saleem Parvaiz & Owais Mufti & Saleem Gul, 2017. "Problems and Challenges in Skills Development: A Perspective from Professional Accounting Education," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(4), pages 83-110, December.
    17. Beverley Jackling & Monica Keneley, 2009. "Influences on the supply of accounting graduates in Australia: a focus on international students," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 141-159, March.
    18. Jane Frecknall-Hughes & Peter Moizer & Elaine Doyle & Barbara Summers, 2017. "An Examination of Ethical Influences on the Work of Tax Practitioners," Journal of Business Ethics, Springer, vol. 146(4), pages 729-745, December.
    19. John Cherry, 2006. "The Impact of Normative Influence and Locus of Control on Ethical Judgments and Intentions: a Cross-Cultural Comparison," Journal of Business Ethics, Springer, vol. 68(2), pages 113-132, October.
    20. Byrne, Marann & Flood, Barbara & Hassall, Trevor & Joyce, John & Arquero Montaño, Jose Luis & González González, José María & Tourna-Germanou, Eleni, 2012. "Motivations, expectations and preparedness for higher education: A study of accounting students in Ireland, the UK, Spain and Greece," Accounting forum, Elsevier, vol. 36(2), pages 134-144.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hur:ijarbs:v:6:y:2016:i:4:p:72-85. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Hassan Danial Aslam (email available below). General contact details of provider: http://hrmars.com/index.php/pages/detail/IJARBSS .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.