Perspectives on Unethical Behaviors among Accounting Students in Emerging Markets

NA Amran, MNM Nor, P Purnamasari… - International Journal of …, 2021 - ijirss.com
International Journal of Innovative Research and Scientific Studies, 2021ijirss.com
Unethical activities have a diverse impact on society. Such activities, if not properly curbed,
can destroy the values and culture of an organization. Thus, an understanding of the attitude
of young people towards unethical behavior is necessary because they are the future
leaders who will determine the direction and success of nations. This study investigates the
factors that stimulate unethical behavior among university students in Malaysia and
Indonesia. A survey questionnaire was distributed to accounting student respondents in …
Abstract
Unethical activities have a diverse impact on society. Such activities, if not properly curbed, can destroy the values and culture of an organization. Thus, an understanding of the attitude of young people towards unethical behavior is necessary because they are the future leaders who will determine the direction and success of nations. This study investigates the factors that stimulate unethical behavior among university students in Malaysia and Indonesia. A survey questionnaire was distributed to accounting student respondents in selected universities. This study applies the Partial Least Squares technique to confirm the results. The findings show strong support for a direct relationship between attitude and unethical behavior in the Malaysian setting and a significant direct relationship between perceived behavioral control and subjective norm with unethical behavior in the Indonesian setting. In terms of contribution, this study has raised the awareness to the relevant regulatory bodies of the need to seriously educate society, especially the youth, on the impact of unethical behavior on a nation's development. Severe penalties and fines must be imposed on individuals committing unethical behavior. Educators need to revamp existing syllabi and embed ethical behavior content into them. Society needs to support anti-corruption activities carried out by regulatory bodies, the community, and non-governmental organizations (NGOs), so the presence of unethical activities can be minimized, and the dignity of society can be elevated.
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