Human Governance: How Ethical Behaviour of Accountants can be Improved

Muhamad, Haslinah; Salleh, Arfah; Kasim, Nor Aziah Abu; Devi, Susela

doi:10.6007/ijarbss/v9-i7/6129

Cited by 4 publications

(9 citation statements)

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“…Consequently, if it is about the behavior of the future accountant, it involves teaching and learning ethics in accounting education. Accounting programs are said to emphasize technical skills and compliance to the rules and regulations (Sikka et al, 2007;Boyce, 2008;Salleh & Ahmad, 2010;Muhamad et al, 2019) very little attention is given to instill values, ethics, and integrity. The ethics subject is seen to be dry, boring, and very subjective due to the ineffective method of teaching and lacks the human element (Salleh & Ahmad, 2010;Muhamad et al, 2019).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Accounting programs are said to emphasize technical skills and compliance to the rules and regulations (Sikka et al, 2007;Boyce, 2008;Salleh & Ahmad, 2010;Muhamad et al, 2019) very little attention is given to instill values, ethics, and integrity. The ethics subject is seen to be dry, boring, and very subjective due to the ineffective method of teaching and lacks the human element (Salleh & Ahmad, 2010;Muhamad et al, 2019). This is probably the cause for the behavioral problem (lack of ethics), which in turn would lead to accounting fraud.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Accounting programs are said to emphasize technical skills and compliance with the rules and regulations (Sikka et al, 2007;Boyce, 2008;Salleh & Ahmad, 2010;Muhamad et al, 2019) very little attention is given to instill values, ethics, and integrity. Any subject related to ethics and values in the accounting program is seen to be dry, boring, and very subjective in nature.…”

Section: Introductionmentioning

confidence: 99%

“…The elements that can enhance empathy, consciousness, and other human elements like CSR (corporate social responsibility), moral judgment, stewardship, and accountability had become supplementary content. Consequently, ethics and corporate governance subjects are lacking the human element (McPhail, 2001;Salleh & Ahmad, 2010;Muhamad et al, 2019) and this may also contribute to the never-ending story of fraud.…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Conceptual Framework of Service-Based Learning Moderating Effect on The Relationship Between Students’ Knowledge of Ethics Course Content and Generic Skill

Muhamad¹,

Mustapha²,

Ni³

et al. 2022

IJARBSS

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SULAM, a service-based learning approach, was launched on the 13th of April 2019 by the Ministry of Education Malaysia, and the Institute of Higher Learning (IHLs) in Malaysia began to respond to it as part of the new competency requirements. The School of Business and Economics (SBE) at Universiti Putra Malaysia is genuinely active in integrating community service activities in their programs including accounting degrees. Since the Accounting program is said to give very little attention on instilling values, ethics, and integrity, it has been proposed to integrate SULAM into the accounting program to particularly enhance generic skills. Among the subject that is suitable to integrate this approach are Business Ethics and Corporate Governance. Corporate Social Responsibility can be chosen as a proxy of the service-based learning approach. Based on the experiential learning theory, this paper offers the conceptual framework regarding the moderating effect of CSR experiential learning approach (as a proxy of SULAM) in the relationship between the theory of knowledge on ethics and generic skill enhancement for future studies. Knowledge in the course contents will become an independent variable (theory of knowledge) including the concept of CSR and human governance. CSR activity is a moderator and generic skill including emotional intelligence as an extra element will be treated as a dependent variable. The knowledge of course content propose to be measured by a questionnaire or test given to students (pretest, before being involved in the CSR activities), CSR activities can be measured by types such as philanthropy, environment conservation, diversity and labor practices, and volunteerism. The dependent variable which is a generic skill can be measured by performance in post-test for enhancing of knowledge or questionnaire with the same participants or evaluation made by a coordinator in certain industrial players.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Conceptual Framework of Service-Based Learning Moderating Effect on The Relationship Between Students’ Knowledge of Ethics Course Content and Generic Skill

Muhamad¹,

Mustapha²,

Ni³

et al. 2022

IJARBSS

Self Cite

View full text Add to dashboard Cite

show abstract

“…Human governance refers to being human and their action being guided by a common set of principles inherent in every human being (Salleh and Ahmad, 2010). Being a human is insufficient if one does not behave with a "conscience" (Muhamad, Salleh, Kasim, & Suppiah, 2019). Having a conscience distinguishes us as the highest form of life on this planet, with the ability to consider what is best for the Common Good, being trustees of life as we know it (Salleh & Ahmad, 2012).…”

Section: Literature Review Human Governancementioning

confidence: 99%

The Influence of Ontological and Epistemological Stance on Educators’ View towards Human Governance

Muhamad¹,

Salleh²,

Kasim³

et al. 2019

IJARPED

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The purpose of this study is to explore the accounting educators' views toward the principles of human governance and the influence of ontological stance (or worldviews) and epistemological stance (view of knowledge) on their view. The data was collected using questionnaires and semistructured interviews. 90 accounting educators from Malaysian public universities had responded to the questionnaire and 28 had been involved in the interview. All variables (except demographic information) were measured based on 5-point Likert scales ranging from strongly disagree (1) to strongly agree (5). The descriptive analysis and Spearman's rank order correlation are used for analysis. The generic steps analysing are used for qualitative inquiry proposed by Creswell (2003). The finding revealed that accounting educators view human governance as a framework of good conduct of human being which emphasized both spiritual and physical well beings. There are positive medium correlations between ontological stances and educators' view towards the concept of human governance as good governance. There are only positive small correlations between epistemological stances towards the educators' view of human governance as good governance. This study provides new additional literature on ethics and empirical evidence on the concept of human governance.

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