The work of accountants is all based on principles and ethics and hence demands that members of
this profession exhibit high levels of ethical behaviour. However, some recent events of unethical
behaviours have been recounted, calling for more research in this area. It is believed that to change
the face of the profession and win back the trust of stakeholders, a new revolution of accountants
must be raised. This study, therefore, investigates the relationship between values and the
relevance attached to an ethical issue, and ethical decision-making of accounting students. To
achieve this aim, the quantitative research approach is employed. A scenario-based questionnaire
was employed to gather data from 444 accounting students within 4 universities, while PLS-SEM
was used for the analysis of data. The results revealed that there is a significant positive
relationship between honesty and self-control, and ethical judgement; and a significant negative
relationship between honesty and behavioural intention. Also, the results showed a positive
relationship between ethical judgement and behavioural intention. It is consequently
recommended that accounting educators find a fine balance between personal values, ethical
judgement and ethical behaviour to enhance the ethical decision-making of accounting students
and subsequently, their behaviour.
Eastern Network, L (2021). Personal Values, Perceived Importance Of An Ethical Issue And Ethical Decision Making Of Accounting Students. Afribary.com: Retrieved April 16, 2021, from https://afribary.com/works/personal-values-perceived-importance-of-an-ethical-issue-and-ethical-decision-making-of-accounting-students
Library, Eastern Network. "Personal Values, Perceived Importance Of An Ethical Issue And Ethical Decision Making Of Accounting Students" Afribary.com. Afribary.com, 06 Apr. 2021, https://afribary.com/works/personal-values-perceived-importance-of-an-ethical-issue-and-ethical-decision-making-of-accounting-students . Accessed 16 Apr. 2021.
Library, Eastern Network. "Personal Values, Perceived Importance Of An Ethical Issue And Ethical Decision Making Of Accounting Students". Afribary.com, Afribary.com, 06 Apr. 2021. Web. 16 Apr. 2021. < https://afribary.com/works/personal-values-perceived-importance-of-an-ethical-issue-and-ethical-decision-making-of-accounting-students >.
Library, Eastern Network. "Personal Values, Perceived Importance Of An Ethical Issue And Ethical Decision Making Of Accounting Students" Afribary.com (2021). Accessed April 16, 2021. https://afribary.com/works/personal-values-perceived-importance-of-an-ethical-issue-and-ethical-decision-making-of-accounting-students