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Personal Values and Ethical Behavior in Accounting Students

Author

Listed:
  • Grace Mubako

    (California State University Sacramento)

  • Kallol Bagchi

    (University of Texas at El Paso)

  • Godwin Udo

    (University of Texas at El Paso)

  • Marjorie Marinovic

    (University of Texas at El Paso)

Abstract

This study develops and tests an integrated model that explains how Schwartz’s higher order personal values of Openness to Change, Conservation, Self-Transcendence and Self-Enhancement influence the ethical behavior of accountants. The study further explores the influence of ethics training, gender and religiosity on ethical behavior. A survey instrument was administered to 252 accounting students and the findings reveal that some of the higher order personal values (Conservation, Self-Transcendence, Self-Enhancement) are significant in explaining the ethical behavior of accounting students. The findings also reveal that gender and ethical training influence ethical behavior, and that effect of the personal value Self-Transcendence differs depending on participant gender and also religiosity. The implications of the findings are discussed.

Suggested Citation

  • Grace Mubako & Kallol Bagchi & Godwin Udo & Marjorie Marinovic, 2021. "Personal Values and Ethical Behavior in Accounting Students," Journal of Business Ethics, Springer, vol. 174(1), pages 161-176, November.
    • Handle: RePEc:kap:jbuset:v:174:y:2021:i:1:d:10.1007_s10551-020-04606-1
    DOI: 10.1007/s10551-020-04606-1
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    References listed on IDEAS

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