Penerapan Pendidikan Etika Perakaunan di Universiti Awam dan Universiti Swasta di Malaysia
The Application of Accounting Ethics Education in Malaysian Public and Private Universities
DOI:
https://doi.org/10.37134/mrj.vol6.4.2017Keywords:
accounting ethics education, corporate scandalAbstract
Kajian ini bertujuan mengenalpasti persepsi dan pengalaman pelajar program perakaunan universiti awam dan universiti swasta di Malaysia mengenai penerapan pendidikan etika perakaunan. Kaedah tinjauan melalui edaran soal selidik secara dalam talian digunakan dan sampel terdiri daripada 158 orang pelajar major perakaunan universiti awam dan universiti swasta yang terletak di sekitar Perak, Selangor dan Wilayah Persekutuan, Kuala Lumpur. Dapatan kajian mendapati bahawa majoriti responden telah mendapat pendedahan mengenai pendidikan etika di universiti dan bersetuju dengan keberkesanan pendidikan etika dalam pembentukan kesedaran etika. Selain itu, majoriti juga menyatakan bahawa berdasarkan pengalaman mereka, pendidikan etika perakaunan paling banyak diterapkan semasa di peringkat universiti. Walau bagaimanapun, mereka berpandangan bahawa penerapan pendidikan etika perakaunan lebih sesuai dilaksanakan pada peringkat lebih awal iaitu semasa di sekolah menengah. Hasil kajian juga menunjukkan bahawa kursus perakaunan kewangan menerapkan nilai etika paling tinggi dan sebaliknya bagi kursus pencukaian. Akhir sekali, majoriti pelajar berpandangan bahawa gaya pengajaran peribadi sering digunakan oleh pensyarah dalam pendidikan etika perakaunan. Implikasi kajian ini boleh digunakan sebagai panduan dalam menilai penerapan pendidikan nilai etika perakaunan dalam mengurangkan kes berkaitan skandal kewangan dan memulihkan integriti profesion perakaunan.
The aim of this study is to identify the perception and experience of accounting students at Malaysian public and private universities regarding the application of accounting ethics education. Survey method through online questionnaire distribution is used with a sample of 158 accounting major students at public and private universities in Perak, Selangor and Wilayah Persekutuan Kuala Lumpur. Findings show that majority of the respondents indicate that they receive exposure to accounting ethics education at university level and agree to the effectiveness of ethics education in shaping ethics awareness. In addition, majority of them state that based on their experience, accounting ethics education is mostly implemented at university level. Nonetheless, they are of the view that the application of accounting ethics education should start at an earlier stage, which is at secondary school. Results also reveal that accounting ethics application occurs the most in financial accounting course and the least in taxation course. Finally, majority of students also indicate that most lecturers use personal teaching style in the application of accounting ethics education. The implication of this study provides more insights in evaluating the application of accounting ethics education in the effort to reduce financial-related scandals and improve the integrity of accounting profession.
Downloads
References
Chan, S.Y.S &Leung, P.(2006). The effects of accounting students’ ethical reasoning and personal factors on their ethical sensitivity. Managerial Auditing Journal, 21 (4), 436-457.
Elias, R.Z. (2007). Therelationshipbetween auditing students’ anticipatory socialization and their professional commitment. Academy of Educational Leadership Journal,11(1), 81-90.
Elias, R.Z. & Farag, M.S. (2010). The relationship between accounting students’ love of money and their ethical perception. Managerial Auditing Journal, 25(3), 269 –281.
Elinda, E. &Abdul Rahman, Z. (2015). The relationship between personaltraits and accounting students perception on ethics and love of money: Case of Malaysian government-linked university. Journal of Asian Business Strategy, 5(8), 174 –182.
Goonen, B. & Pittman-Shetler, S. (2013). Teaching with style. Diperoleh pada Mac 28, 2016 daripada
http://www.nmaea.net/docs/Teaching_With\_Style_Handout.pdf
Jackling, B., Cooper, B.J., Leung, P. & Dellaportas, S. (2007). Professional accounting bodies’ perceptions of ethical issues, causes of ethical failure and ethics education. Managerial Auditing Journal, 22(9), 928-944.
Kementerian Pengajian Tinggi Malaysia.(2007). Hala Tuju 2. Laporan penilaian semula program perakaunan institut pengajian tinggi Malaysia 2006. Selangor: Reka dan Cetak Resources.
Kisielnicki-Hubler, M. (2008). Multiple methods study of ethics education and its rolewithin the undergraduate accounting curriculum. United State: University of Phoenix.
Martinov-Bennie, N.& Mladenovic, R. (2013). Investigation of the impact of an ethical framework and an integrated ethics education on accounting students’ ethical sensitivity and judgement. Journal of Business Ethics, 127, 189–203.
Maruszewska, E.W. (2011). Ethical education of accounting students in Poland. General and Professional Education, 1, 26-30.
Mergel, B. (1998). Instructional Design and Learning Theory, retrieved December 16, 2016 from
http://etad.usask.ca/802papers/mergel/brenda.htm
Noor Lela, A. (2015). Integrating ethics into accounting curriculum: Overview from Malaysian accounting educators. GEOGRAFIA Malaysian Journal of Society and Space, 11 (6), 87 –97.
Nsor-Ambala, R. & Onumah,J. (2015). Ethics education in management accounting studies: Evidence from business schools in Ghaba. Journal of Accounting and Taxation, 7 (5), 88 –96.
Said, K. & Al-Tarawneh, K.I. (2013). Ethics and postsecondary accounting curriculum in Bahrain: perspectivefrom faculty members.Journal of Accounting and Taxation, 5(3), 65-82.
Singh, J. & Poduval, M. (2009). Teachingof accounting ethics –An exploratory study on accounting lecturers in institutes of higher learning in Malaysia. Proceedings of the 2ndInternational Conference ofTeaching and Learrning(ICTL 2009). INTI College, Malaysia.
Uyar, A. & Gungormus, A.H. (2013). Accounting professionals’ perceptions of ethics education: evidence from Turkey.Accounting and Management Information Systems, 12(1), 61-75.
Zamri Mahamod, Nik Mohd Rahimi Nik Yusoff dan Juliawati Ibrahim.(2009). Perbandingan gaya pengajaran guru Bahasa Melayu dan guru Bahasa Inggeris. Jurnal Pendidikan Malaysia,34(1), 67–92.
Zan ‘Asri Tasir, Sharini Ramli daan Salina Kassim.(2010).Prinsip perakaunan tingkatan 4 dan 5. Petaling Jaya: Sasbadi Sdn. Bhd.
