The art of accounting: Business students’ perspectives on the ethicality of the creative accounting practice
Clicks: 5
ID: 284575
2022
Article Quality & Performance Metrics
Overall Quality
Not rated
Combines reader engagement with the AI quality analysis. This
article has not been analysed, so there is no overall score —
reader engagement is measured and shown alongside.
Reader Engagement
Steady Performance
1.2
/100
5 views
0 readers
AI Quality Assessment
Not analyzed
Readership in this journal
SteadyRanked #232 of 3,757 articles by views in Malay Journal
Most read
Least read
Bar heights use a square-root scale. Only the 120 most-read articles are drawn; the journal has 3,757 in total.
Mint this article as an NFT
Not yet mintedCreate a permanent, verifiable on-chain record of this article on the Scimatic Network. The NFT is held in your Journament account, and you can withdraw it to your own wallet at any time.
5
SUSD
one-off · no wallet required
Abstract
The evolution of the business industry entails innovation and adaptation to new techniques. While these practices can be an asset in attaining company goals, rules and principles concerning ethics may be compromised. On this note, it is important to look further into the ethicality of these business practices such as creative accounting. Since ethics is extremely crucial not only to one’s reputation but also to business relationships, it is important to assess the general perspective of future business professionals on the ethical acceptability of creative accounting practices. In line with this, the study aims to determine the perspective of business students, specifically undergraduate students of De La Salle University Ramon V. del Rosario College of Business (DLSU RVRCOB), on the ethicality of the creative accounting practice. Given this objective, the study would greatly benefit school-based organizations as this can be a tool in conceptualizing their activities that are heavily grounded in ethics. The data gathering process was done entirely online from March to April 2022 using Google Forms. Out of 5,825 DLSU RVRCOB students, a sample of 387 was selected. The gathered data were statistically analyzed through the use of various tests such as hypothesis testing, simple average, test of assumptions, simple linear regression, and multiple linear regression. The study shows that DLSU RVRCOB students collectively perceive creative accounting as an unethical practice, and that the determinants significantly influence the business students’ perspectives on the ethicality of creative accounting. Furthermore, gender, level of accounting knowledge, ethical sensitivity,machiavellianism, and management’s intention were also individually found to be significant. This implies that these variables affect how students perceive ethical situations. Based on these results, practical recommendations were made for student organizations, business students, business administrators and faculty members, standards and regulatory bodies, business entities, and academe and future researchers.
| Reference Key |
persistent_1760653069_68f16f0dad9d9
Use this key to autocite in the manuscript while using
SciMatic Manuscript Manager or Thesis Manager
|
|---|---|
| Authors | Chua, Shermaine Kayle C. |
| Journal | Malay Journal |
| Year | 2022 |
| DOI |
DOI not found
|
| URL | |
| Keywords | Keywords not found |
Citations
No citations found. To add a citation, contact the admin at info@scimatic.org
Comments
No comments yet. Be the first to comment on this article.