Purpose: This paper aims to examine two specific research issues among future members of the Malaysian accountancy profession. First, it explores the extent of committed academic dishonesty (AD) among accounting students in two institutions of higher learning in which Islamic orientation and emphasis are observably different. Second, it investigates whether pious accounting students are dishonesty-resistant, premising the investigation on the maintained assumption based on the Islamic religious scriptures that piety should be placed at the forefront of the crusade against academic malaise particularly AD. Design/methodology/approach: Using a questionnaire survey to measure both AD and piety, the usable responses were analyzed using mean score and independent sample t-tests. Findings: The results indicate that AD practices are within the safe and non-disturbing limit. The results on piety which form the crux of the research suggest that findings are sensitive to different piety measurement, indicating the need for a refine piety proxy in future Islamic piety research. Originality/value: Notwithstanding the small sample based on only two universities, the results provide a critical basis for reality check and policy input on issues relating to AD and piety for all stakeholders, particularly in designing the relevant and necessary trainings and relevant policy formulation in addressing integrity issues in accounting education.
|الصفحات (من إلى)||421-447|
|دورية||Journal of Islamic Accounting and Business Research|
|المعرِّفات الرقمية للأشياء|
|حالة النشر||Published - مايو 7 2019|
ASJC Scopus subject areas