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| 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. |
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