Developing ethical accounting students through incorporating islamic ethics into accounting curriculum: the educators perspectives

Noor Lela bt Ahmad

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Type :	article
Subject :	HJ Public Finance
Main Author :	Noor Lela bt Ahmad
Additional Authors :	Rohaila bt Yusof Wan Salmuni bt Wan Mustaffa Hariyaty bt Ab Wahid Hazianti bt Abdul Halim
Title :	Developing ethical accounting students through incorporating islamic ethics into accounting curriculum: the educators perspectives

Place of Production :	Tanjong Malim
Publisher :	Fakulti Pengurusan dan Ekonomi
Year of Publication :	2019
Corporate Name :	Universiti Pendidikan Sultan Idris

Abstract : Universiti Pendidikan Sultan Idris

The aim of this study is to examine the significant of Islamic ethics in the development of ethicalaccounting graduates through accounting educator’s perspectives. This paper used a survey questionnaire to collect data from accounting educators from eight public universities in Malaysia. Survey items were developed based on Islamic ethics instrument adapted from AAOIFI Code of Ethics for Accountants and Auditors (1998), and Accounting Ethical Development model (Fisher et al., 2005). The findings provide evidence that accounting educators have similar consensus that Islamic ethics principles were acceptable and important to be incorporate in accounting curriculum in order to generate ethical future accountants. Further, respondent encourage accounting educators to integrate Islamic ethics in their teaching and learning process. Overall, the findings of the study are expected to provide a guideline for the university administrator to enhance the improvement of accounting curriculum

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