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The moral reasoning abilities of Australian and Malaysian accounting students : a comparative analysis

Dellaportas, Steven 2004, The moral reasoning abilities of Australian and Malaysian accounting students : a comparative analysis, Asian review of accounting, vol. 12, no. 1, pp. 48-63.

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Title The moral reasoning abilities of Australian and Malaysian accounting students : a comparative analysis
Author(s) Dellaportas, Steven
Journal name Asian review of accounting
Volume number 12
Issue number 1
Start page 48
End page 63
Total pages 16
Publisher Emerald Group Publishing
Place of publication Bingley, England
Publication date 2004
ISSN 1321-7348
1758-8863
Summary If national culture is a significant determinant of ethical attitudes, it is not unreasonable to expect ethical decision-making to be influenced by one's culture. However, problems arise when the notion of right differs from one culture to another. The question addressed in this paper is whether the moral reasoning abilities of Australian and Malaysian accounting students in their final year of study differ because of their cultural upbringing. This study uses primary data collected from 34 final year accounting students (12 Australian and 22 Malaysian) enrolled in an Australian degree program. The test scores collected at the beginning and end of the academic year indicate that culture and other explanatory variables do not have an affect on students' moral judgment. The findings in this study suggest that culture as an independent variable does not influence the way accounting students analyse and resolve ethical dilemmas.
Notes Reproduced with the specific permission of the copyright owner.
Language eng
Field of Research 150102 Auditing and Accountability
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2004, Asian Review of Accounting
Persistent URL http://hdl.handle.net/10536/DRO/DU:30024361

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.