Enhancing Ethical Sensitivity and Decision Making Through Accounting Ethics Education Based on Islam
Abstract
This paper examines the effectivenes of Accounting Ethics Education Based on Islam (AEEBI) by comparing a level of ethical sensitivity and ethical decisionmaking of Muslim accounting students. Using a pre and post survey, this study examine ethical sensitivity and ethical decision-making of Muslim students who have undertaken AEEBI lecture. This study used a survey questionnaire to collect data from five selected universities (three public universities and two private universities). The number of Muslim accounting students who participated in this study was 202 students. There are two significant findings of this study. First, there are differences in ethical sensitivity and ethical decision making before and after Muslim accounting students attend AEEBI lectures. After attending AEEBI lectures, the ethical sensitivity and decision making of Muslim students has increased.
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References
Al-Qur’an al-Karīm
Ariail, D. L., Smith, K. T., & Smith, L. M. (2020). Do United States accountants' personal
values match the profession's values (ethics code)?. Accounting, Auditing &
Accountability Journal, Forthcoming
Abdul-Baki, Z., Uthman, A. B., & Kasum, A. S. (2019). The role of accounting and accountants
in the oil subsidy corruption scandal in Nigeria. Critical Perspectives on Accounting,
102128.
Ahmad, N. L., & Ahmed, H. (2017). The Acceptability and impact of sharia foundation of
Islamic ethics in accounting education. International Journal of Academic Research in
Business and Social Sciences, 7(2), 494-506.
Awang, Y. (2019). The influences of attitude, subjective norm and adherence to Islamic
professional ethics on fraud intention in financial reporting. Journal of Islamic
Accounting and Business Research.
Bebeau J, Rest JR, Yamoor CM., 1985, Measuring Dental Students' Ethical
Sensitivity. Journal of Dental Education, Vol. 49, pp. 225–235.
Boyce, G. (2008), ‘‘The social relevance of ethics education in a global(ising) era: from
individual dilemmas to systemic crises’’, Critical Perspectives on Accounting, Vol. 19
No. 2, pp. 255-90.
Caliyurt, Kiymet Tunca (2007) "Accounting Ethics Education in Turkish Public Universities",
Social Responsibility Journal, Vol. 3 Issue: 4, pp.74-80
15
Chan, S. Y. and Leung, P., 2006. The effects of accounting students' ethical reasoning and
personal factors on their ethical sensitivity. Managerial Auditing Journal, Vol 2, No.4,
pp.436- 457.
Cohen, J. R, Pant, L. W., & Sharp, D. J. 2001, An examination of differences in ethical
decision-making between Canadian business students and accounting professionals.
Journal of Business Ethics, Vol. 30, No. 4, pp. 319-336.
Dellaportas, S., Jackling, B., Leung, P., Cooper, B.J. (2011), Developing an ethics education
framework for accounting. Journal of Business Ethics Education, 8(1), 63-82.
Delener, N. 1990b, The effects of religious factors on the perceived risk in durable goods
purchase decisions. Journal of Consumer Marketing. Vol. 7, No. 3, pp. 27-38
Dunn, P., & Sainty, B. (2019). Professionalism in accounting: a five-factor model of ethical
decision-making. Social Responsibility Journal.
Frisque, D. A., & Kolb, J. A., 2008. The effects of an ethics training program on attitude,
knowledge, and transfer of training of office professionals: a treatment‐and control‐group
design. Human Resource Development Quarterly, Vol. 19, No.1, pp. 35-53.
Fisher D., Blanthorne C., Kovar C. 2007, Accounting Educators Opinions About Ethics in the
Curriculum: A profile, (Online) (available at http://aaahq.org/abo/papers/
FisherBlanthorne Kovar)
GhaffariFiroozeh, OrthodoxiaKyriacous, and Ross Brennan (2008). Exploring The
Implementation of Ethics in UK Accounting Programs, Issues in Accounting Education,
Vol 23, No.2, pp 183-198.
Ikatan Akuntan Indonesia.2016.Kode Etik Akuntan Profesional,(Online)(available at
http://iaiglobal.or.id/v03/files/file_berita/Kode%20Etik%20Akuntan%20Profesional.pd
f
Ismail, S., & Yuhanis, N. (2018). Determinants of ethical work behaviour of Malaysian public
sector auditors. Asia-Pacific Journal of Business Administration, 10(1), 21-34.
Jones, T. M. 1991, Ethical Decision Making by Individuals in Organizations: An Issue
Contingent Model. Academy of Management Review, Vol. 6, No. 2, pp. 366-395.
Karakoc, Emine Yilmaz, 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, Vol. 6, No. 4, pp. 72-85.
Karmanska, A., Lang, M., & Jarvis, R. (2017). Under pressure. International Federation of
Accountants Global Knowledge Gateway.
16
Lin, K.Z. and Chan, K.H. (2000), ‘‘Auditing standards in China – a comparative analysis with
relevant international standards and guidelines’’, The International Journal of
Accounting, Vol. 35, pp. 559-77.
Low, M., Davey, H., & Hooper, K. 2008, Accounting Scandals, Ethical Dilemmas, and
Educational Challenges, Critical Perspectives on Accounting, pp. 222-254.
Loeb, S.E. (1984), ‘‘Codes of ethics and self-regulation for non-public accountants: a public
policy perspective’’, Journal of Accounting and Public Policy, Vol. 3 No. 1, pp. 1-8.
Loeb, S. E., 2015, Active Learning: An Advantageous Yet Challenging Approach to
Accounting Ethics Instruction, Journal of Business Ethics, Vol. 127, pp. 221–230.
Massey W. Massey, and Joan van Hise 2009 Walking the Walk: Integrating Lessons from
Multiple Perspectives in the Development of an Accounting Ethics Course, Issues in
Accounting Education, Vol. 24, No. 4, pp.481-510.
Mele, D. 2005, Ethical Education In Accounting: Integrating Rules, Values, And Virtue,
Journal of Business Ethics, Vol. 57 No. 1, pp. 97-109.
Molyneaux, D. 2005, After Andersen: An Experience of Integrating Ethics Into Undergraduate
Accountancy Education, Journal of Business Ethics, Vol. 54 No. 4, pp. 385-98.
Modarres, Ahmad, Afsaneh Rafiee, (2011) "Influencing factors on the ethical decision making
of Iranian accountants", Social Responsibility Journal, Vol. 7 Issue: 1, pp.136-144
Muslichah, Evi, Maria. 2017, The Development of Learning Model for Accounting Education
Based on Islamic Ethics in Higher Institutions, International Journal of Education and
Social Science, Vol. 4, No.5, pp. 33-41
Payne, D. M., Corey, C., Raiborn, C., & Zingoni, M. (2019). An applied code of ethics model
for decision-making in the accounting profession. Management Research Review.
Pflugrath, G., Martinov-Bennie, N. and Chen, L. (2007), ‘‘The impact of codes of ethics and
experience on auditor judgments’’, Managerial Auditing Journal, Vol. 22 No. 6, pp.
566-89.
Rest, J. R., 1986, Moral development: Advances in research and theory. New York: Praeger.
Reinstein, A., Churyk, N. T., Taylor, E. Z., & Williams, P. F. (2019). Using Accounting
Department Advisory Councils and Higher Quality Continuing Education Requirements
to Improve the Accounting Profession’s Ethical Reasoning Skills. Advances in
Accounting Education: Teaching and Curriculum Innovations, Advances in Accounting
Education, Vol. 23, 177-193.
Rockness, H., and Rockness, J. (2005), “Legislated ethics: From Enron to Sarbanes-Oxley, the
impact on corporate America”, Journal of Business Ethics, Vol. 57 No. 1, pp. 31-54.
17
Saat, Maisarah Mohamed, Stacey Porter, Gordon Woodbine. 2010, The Effect of Ethics
Courses on The Ethical Judgement-Making Ability Of Malaysian Accounting Students,
Journal of Financial Reporting and Accounting, Vol. 8 No. 2, pp. 92-109
Shawver, Tara J., William F. Miller. 2017, Moral Intensity Revisited: Measuring the Benefit
of Accounting Ethics Interventions, Journal of business ethics, Vol 141, pp. 587–603
Shawver, T. J., & Shawver, T. A. (2018). The impact of moral reasoning on whistleblowing
intentions. In Research on professional responsibility and ethics in accounting (pp. 153-
168). Emerald Publishing Limited.
Simpkins, E. (2005). Public-sector auditor goes bankrupt-and then sells itself the same day,
available at: http://www.telegraph.co.uk/finance/2924435/Public-sector-auditorgoesbankrupt-and-then-sells-itself-the-same-day.html (accessed 24 April 2020).
Sparks, J., R., and J. P. Merensky. 2000, recognition-based Measures of Ethical Sensitivity and
Reformulated Cognitive Moral Development: An Examination and Evidence of
Nomological Validity. Teaching business ethics, Vol. 4, No.4, pp. 359-377.
Sikka, P. (2015). The hand of accounting and accountancy firms in deepening income and
wealth inequalities and the economic crisis: Some evidence. Critical Perspectives on
Accounting, 30, 46–52. https://doi.org/10.1016/j.cpa.2013.02.003.
Sikka, P., & Willmott, H. (2013). The tax avoidance industry: Accountancy firms on the make.
Critical Perspectives on International Business, 9(4), 415–443.
https://doi.org/10.1108/cpoib-06-2013-0019.
Sorensen, D. P., & Miller, S. E. (2017). Financial accounting scandals and the reform of
corporate governance in the United States and in Italy. Corporate Governance: The
International Journal of Business in Society, 17(1), 77-88.
Sugahara, Satoshi, Gregory Boland, "Faculties’ Perceptions of Ethics in the Accounting
Curriculum: A Japanese Study" In Research on Professional Responsibility and Ethics in
Accounting. Published online: 10 Mar 2015; 193-224
Tara J. Shawver Todd A. Shawver . "Accounting Students’ Ethical Sensitivity and Moral
Judgments for Business Dilemmas" In Research on Professional Responsibility and
Ethics in Accounting. Published online: 21 Aug 2014;159-176.
Taylor, Adriaan (2013),"Ethics training for accountants: does it add up?", Meditari
Accountancy Research, Vol. 21 Iss 2 pp. 161 – 177
Tweedie, Dale Tweedie, Maria Cadiz Dyball, James Hazelton, an Sue. W. 2013, Teaching
Global Ethical Standards: A Case and Strategy for Broadening the Accounting Ethics
Curriculum, Journal of Business Ethics, Vol.115, pp. 1–15.
18
Valentine, S., & Godkin, L. (2019). Moral intensity, ethical decision making, and
whistleblowing intention. Journal of Business Research, 98, 277-288.
Waldmann, E. (2000), ‘‘Teaching ethics in accounting: a discussion of cross-cultural factors
with a focus on Confucian and Western philosophy’’, Journal of Accounting Education,
Vol. 9, pp. 23-35.
Worthington, E. L., Jr., Wade, N. G., Hight, T. L., Ripley, J. S., McCullough, M. E., Berry, J.
W., Schmitt, M. M., Berry, J. T., Bursley, K. H., & O’Conner, L. 2003, The religious
commitment inventory-10: Development, refinement, and validation of a brief scale for
research and counseling. Journal of Counseling Psychology, Vol. 50, pp.84-96.
Ziegenfuss, D.E. and Martinson, O.B. (2002), ‘‘The IMA code of ethics and IMA members’
ethical perception and judgment’’, Managerial Auditing Journal, Vol. 17 No. 4, pp.
165-73.
Ariail, D. L., Smith, K. T., & Smith, L. M. (2020). Do United States accountants' personal
values match the profession's values (ethics code)?. Accounting, Auditing &
Accountability Journal, Forthcoming
Abdul-Baki, Z., Uthman, A. B., & Kasum, A. S. (2019). The role of accounting and accountants
in the oil subsidy corruption scandal in Nigeria. Critical Perspectives on Accounting,
102128.
Ahmad, N. L., & Ahmed, H. (2017). The Acceptability and impact of sharia foundation of
Islamic ethics in accounting education. International Journal of Academic Research in
Business and Social Sciences, 7(2), 494-506.
Awang, Y. (2019). The influences of attitude, subjective norm and adherence to Islamic
professional ethics on fraud intention in financial reporting. Journal of Islamic
Accounting and Business Research.
Bebeau J, Rest JR, Yamoor CM., 1985, Measuring Dental Students' Ethical
Sensitivity. Journal of Dental Education, Vol. 49, pp. 225–235.
Boyce, G. (2008), ‘‘The social relevance of ethics education in a global(ising) era: from
individual dilemmas to systemic crises’’, Critical Perspectives on Accounting, Vol. 19
No. 2, pp. 255-90.
Caliyurt, Kiymet Tunca (2007) "Accounting Ethics Education in Turkish Public Universities",
Social Responsibility Journal, Vol. 3 Issue: 4, pp.74-80
15
Chan, S. Y. and Leung, P., 2006. The effects of accounting students' ethical reasoning and
personal factors on their ethical sensitivity. Managerial Auditing Journal, Vol 2, No.4,
pp.436- 457.
Cohen, J. R, Pant, L. W., & Sharp, D. J. 2001, An examination of differences in ethical
decision-making between Canadian business students and accounting professionals.
Journal of Business Ethics, Vol. 30, No. 4, pp. 319-336.
Dellaportas, S., Jackling, B., Leung, P., Cooper, B.J. (2011), Developing an ethics education
framework for accounting. Journal of Business Ethics Education, 8(1), 63-82.
Delener, N. 1990b, The effects of religious factors on the perceived risk in durable goods
purchase decisions. Journal of Consumer Marketing. Vol. 7, No. 3, pp. 27-38
Dunn, P., & Sainty, B. (2019). Professionalism in accounting: a five-factor model of ethical
decision-making. Social Responsibility Journal.
Frisque, D. A., & Kolb, J. A., 2008. The effects of an ethics training program on attitude,
knowledge, and transfer of training of office professionals: a treatment‐and control‐group
design. Human Resource Development Quarterly, Vol. 19, No.1, pp. 35-53.
Fisher D., Blanthorne C., Kovar C. 2007, Accounting Educators Opinions About Ethics in the
Curriculum: A profile, (Online) (available at http://aaahq.org/abo/papers/
FisherBlanthorne Kovar)
GhaffariFiroozeh, OrthodoxiaKyriacous, and Ross Brennan (2008). Exploring The
Implementation of Ethics in UK Accounting Programs, Issues in Accounting Education,
Vol 23, No.2, pp 183-198.
Ikatan Akuntan Indonesia.2016.Kode Etik Akuntan Profesional,(Online)(available at
http://iaiglobal.or.id/v03/files/file_berita/Kode%20Etik%20Akuntan%20Profesional.pd
f
Ismail, S., & Yuhanis, N. (2018). Determinants of ethical work behaviour of Malaysian public
sector auditors. Asia-Pacific Journal of Business Administration, 10(1), 21-34.
Jones, T. M. 1991, Ethical Decision Making by Individuals in Organizations: An Issue
Contingent Model. Academy of Management Review, Vol. 6, No. 2, pp. 366-395.
Karakoc, Emine Yilmaz, 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, Vol. 6, No. 4, pp. 72-85.
Karmanska, A., Lang, M., & Jarvis, R. (2017). Under pressure. International Federation of
Accountants Global Knowledge Gateway.
16
Lin, K.Z. and Chan, K.H. (2000), ‘‘Auditing standards in China – a comparative analysis with
relevant international standards and guidelines’’, The International Journal of
Accounting, Vol. 35, pp. 559-77.
Low, M., Davey, H., & Hooper, K. 2008, Accounting Scandals, Ethical Dilemmas, and
Educational Challenges, Critical Perspectives on Accounting, pp. 222-254.
Loeb, S.E. (1984), ‘‘Codes of ethics and self-regulation for non-public accountants: a public
policy perspective’’, Journal of Accounting and Public Policy, Vol. 3 No. 1, pp. 1-8.
Loeb, S. E., 2015, Active Learning: An Advantageous Yet Challenging Approach to
Accounting Ethics Instruction, Journal of Business Ethics, Vol. 127, pp. 221–230.
Massey W. Massey, and Joan van Hise 2009 Walking the Walk: Integrating Lessons from
Multiple Perspectives in the Development of an Accounting Ethics Course, Issues in
Accounting Education, Vol. 24, No. 4, pp.481-510.
Mele, D. 2005, Ethical Education In Accounting: Integrating Rules, Values, And Virtue,
Journal of Business Ethics, Vol. 57 No. 1, pp. 97-109.
Molyneaux, D. 2005, After Andersen: An Experience of Integrating Ethics Into Undergraduate
Accountancy Education, Journal of Business Ethics, Vol. 54 No. 4, pp. 385-98.
Modarres, Ahmad, Afsaneh Rafiee, (2011) "Influencing factors on the ethical decision making
of Iranian accountants", Social Responsibility Journal, Vol. 7 Issue: 1, pp.136-144
Muslichah, Evi, Maria. 2017, The Development of Learning Model for Accounting Education
Based on Islamic Ethics in Higher Institutions, International Journal of Education and
Social Science, Vol. 4, No.5, pp. 33-41
Payne, D. M., Corey, C., Raiborn, C., & Zingoni, M. (2019). An applied code of ethics model
for decision-making in the accounting profession. Management Research Review.
Pflugrath, G., Martinov-Bennie, N. and Chen, L. (2007), ‘‘The impact of codes of ethics and
experience on auditor judgments’’, Managerial Auditing Journal, Vol. 22 No. 6, pp.
566-89.
Rest, J. R., 1986, Moral development: Advances in research and theory. New York: Praeger.
Reinstein, A., Churyk, N. T., Taylor, E. Z., & Williams, P. F. (2019). Using Accounting
Department Advisory Councils and Higher Quality Continuing Education Requirements
to Improve the Accounting Profession’s Ethical Reasoning Skills. Advances in
Accounting Education: Teaching and Curriculum Innovations, Advances in Accounting
Education, Vol. 23, 177-193.
Rockness, H., and Rockness, J. (2005), “Legislated ethics: From Enron to Sarbanes-Oxley, the
impact on corporate America”, Journal of Business Ethics, Vol. 57 No. 1, pp. 31-54.
17
Saat, Maisarah Mohamed, Stacey Porter, Gordon Woodbine. 2010, The Effect of Ethics
Courses on The Ethical Judgement-Making Ability Of Malaysian Accounting Students,
Journal of Financial Reporting and Accounting, Vol. 8 No. 2, pp. 92-109
Shawver, Tara J., William F. Miller. 2017, Moral Intensity Revisited: Measuring the Benefit
of Accounting Ethics Interventions, Journal of business ethics, Vol 141, pp. 587–603
Shawver, T. J., & Shawver, T. A. (2018). The impact of moral reasoning on whistleblowing
intentions. In Research on professional responsibility and ethics in accounting (pp. 153-
168). Emerald Publishing Limited.
Simpkins, E. (2005). Public-sector auditor goes bankrupt-and then sells itself the same day,
available at: http://www.telegraph.co.uk/finance/2924435/Public-sector-auditorgoesbankrupt-and-then-sells-itself-the-same-day.html (accessed 24 April 2020).
Sparks, J., R., and J. P. Merensky. 2000, recognition-based Measures of Ethical Sensitivity and
Reformulated Cognitive Moral Development: An Examination and Evidence of
Nomological Validity. Teaching business ethics, Vol. 4, No.4, pp. 359-377.
Sikka, P. (2015). The hand of accounting and accountancy firms in deepening income and
wealth inequalities and the economic crisis: Some evidence. Critical Perspectives on
Accounting, 30, 46–52. https://doi.org/10.1016/j.cpa.2013.02.003.
Sikka, P., & Willmott, H. (2013). The tax avoidance industry: Accountancy firms on the make.
Critical Perspectives on International Business, 9(4), 415–443.
https://doi.org/10.1108/cpoib-06-2013-0019.
Sorensen, D. P., & Miller, S. E. (2017). Financial accounting scandals and the reform of
corporate governance in the United States and in Italy. Corporate Governance: The
International Journal of Business in Society, 17(1), 77-88.
Sugahara, Satoshi, Gregory Boland, "Faculties’ Perceptions of Ethics in the Accounting
Curriculum: A Japanese Study" In Research on Professional Responsibility and Ethics in
Accounting. Published online: 10 Mar 2015; 193-224
Tara J. Shawver Todd A. Shawver . "Accounting Students’ Ethical Sensitivity and Moral
Judgments for Business Dilemmas" In Research on Professional Responsibility and
Ethics in Accounting. Published online: 21 Aug 2014;159-176.
Taylor, Adriaan (2013),"Ethics training for accountants: does it add up?", Meditari
Accountancy Research, Vol. 21 Iss 2 pp. 161 – 177
Tweedie, Dale Tweedie, Maria Cadiz Dyball, James Hazelton, an Sue. W. 2013, Teaching
Global Ethical Standards: A Case and Strategy for Broadening the Accounting Ethics
Curriculum, Journal of Business Ethics, Vol.115, pp. 1–15.
18
Valentine, S., & Godkin, L. (2019). Moral intensity, ethical decision making, and
whistleblowing intention. Journal of Business Research, 98, 277-288.
Waldmann, E. (2000), ‘‘Teaching ethics in accounting: a discussion of cross-cultural factors
with a focus on Confucian and Western philosophy’’, Journal of Accounting Education,
Vol. 9, pp. 23-35.
Worthington, E. L., Jr., Wade, N. G., Hight, T. L., Ripley, J. S., McCullough, M. E., Berry, J.
W., Schmitt, M. M., Berry, J. T., Bursley, K. H., & O’Conner, L. 2003, The religious
commitment inventory-10: Development, refinement, and validation of a brief scale for
research and counseling. Journal of Counseling Psychology, Vol. 50, pp.84-96.
Ziegenfuss, D.E. and Martinson, O.B. (2002), ‘‘The IMA code of ethics and IMA members’
ethical perception and judgment’’, Managerial Auditing Journal, Vol. 17 No. 4, pp.
165-73.
Published
2022-06-03
How to Cite
MUSLICHAH, muslichah.
Enhancing Ethical Sensitivity and Decision Making Through Accounting Ethics Education Based on Islam.
Journal of Accounting, Business and Management (JABM), [S.l.], v. 29, n. 1, p. 24-37, june 2022.
ISSN 2622-2167.
Available at: <https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/758>. Date accessed: 22 dec. 2024.
doi: https://doi.org/10.31966/jabminternational.v29i1.758.
Section
Articles
