Love of money, gender, religiosity: The impact on ethical perceptions of future professional accountants
Year: 2018
Type: article
Study design: Observational Study
Abstract: Accountants are either directly or indirectly partly responsible for corporate frauds, so it is important to know the underlying reasons why such unethical behavior occurred. This study aims to analyze the moderation impact of religiosity and gender on the relation between love of money with student’s ethical perception. There were 144 questionnaires from accounting students. As hypothesized, the results of the study revealed love of money have a negative impact to student’s ethical perception. The interaction between intrinsic religiosity and love of money are able to weaken the negative effect of love of money to student’s ethical perception, however the extrinsic religiosity is vice versa. Gender has no significant effect on love of money relationship with ethical perception.
Source: Business and Economic Horizons
DOI: 10.15208/beh.2018.31
Institution: Muhammadiyah University of Yogyakarta
Language: English
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W4234502118