Determinants of academic cheating behavior: The future for accountancy in Ireland

Joan Ballantine; Patricia McCourt Larres; Mark Mulgrew

doi:10.1016/j.accfor.2013.08.002

Determinants of academic cheating behavior: The future for accountancy in Ireland

Joan Ballantine, Patricia McCourt Larres, Mark Mulgrew

Research output: Contribution to journal › Article › peer-review

20 Citations (Scopus)

Abstract

This paper considers the potential for improving the reputation of the Irish accountancy profession by exploring undergraduate accounting students’ intolerance of academic cheating as a predictor of future attitudes to unethical workplace practices. The study reports that females are significantly more intolerant of cheating than males. Further, with regard to ethical ideology, idealism was found to have a significant positive association with intolerance of cheating while relativism reported no association. It is anticipated that the growing admission of women to professional accountancy membership together with educational intervention to increase idealism may improve ethical attitudes and help restore the profession's reputation.

Original language	English
Pages (from-to)	55-66
Number of pages	12
Journal	Accounting Forum
Volume	38
Issue number	1
DOIs	https://doi.org/10.1016/j.accfor.2013.08.002
Publication status	Published (in print/issue) - 31 Mar 2014

Keywords

Irish accountancy profession
Cheating behavior
Gender
Idealism
Relativism

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10.1016/j.accfor.2013.08.002

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abstract = "This paper considers the potential for improving the reputation of the Irish accountancy profession by exploring undergraduate accounting students{\textquoteright} intolerance of academic cheating as a predictor of future attitudes to unethical workplace practices. The study reports that females are significantly more intolerant of cheating than males. Further, with regard to ethical ideology, idealism was found to have a significant positive association with intolerance of cheating while relativism reported no association. It is anticipated that the growing admission of women to professional accountancy membership together with educational intervention to increase idealism may improve ethical attitudes and help restore the profession's reputation.",

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AB - This paper considers the potential for improving the reputation of the Irish accountancy profession by exploring undergraduate accounting students’ intolerance of academic cheating as a predictor of future attitudes to unethical workplace practices. The study reports that females are significantly more intolerant of cheating than males. Further, with regard to ethical ideology, idealism was found to have a significant positive association with intolerance of cheating while relativism reported no association. It is anticipated that the growing admission of women to professional accountancy membership together with educational intervention to increase idealism may improve ethical attitudes and help restore the profession's reputation.

KW - Irish accountancy profession

KW - Cheating behavior

KW - Gender

KW - Idealism

KW - Relativism

UR - https://pure.ulster.ac.uk/en/publications/determinants-of-academic-cheating-behavior-the-future-for-account-3

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IS - 1

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Determinants of academic cheating behavior: The future for accountancy in Ireland

Abstract

Keywords

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