Evolution of Research Streams and Future Research Directions in Accounting Education: Quantitative Systematic Literature Review

J Cao, AB Kristanto, ZZ Gu - Issues in Accounting Education, 2024 - publications.aaahq.org
This study comprehensively analyzes the landscape of accounting education research and
constructs the agenda for future studies. We are specifically interested in investigating the …

Islamic work ethic in behavioral accounting

I Caniago, Y Yuliansyah, FG Dewi… - Journal of Islamic …, 2023 - emerald.com
Purpose The purpose of this research paper is to review various results regarding ethics in
behavioral accounting. It critiques accountants' ethical standards and discusses Islamic work …

Does culture influence the development of personality traits of accounting students at Indian universities?

G Sharma, JM Naidoo, R Ihalanayake… - Accounting …, 2024 - Taylor & Francis
Personality traits underpin behaviour and influence professional judgement, leadership,
creative thinking and decision-making in accounting. This study examines the influence of …

Ethical empowerment: Examining the impact of business education in Indian universities through the lens of international standards and CIPP model

S Akhtar, D Nawaah, SH Jafar - The International Journal of Management …, 2024 - Elsevier
This study assessed the effectiveness of Indian postgraduate business education in
addressing ethical challenges, integrating International Education Standards (IES) and the …

Balancing the books and values: the interplay of ethics in tertiary accounting education

D Nawaah, S Akhtar, SH Jafar, SN Azmi - Cogent Education, 2024 - Taylor & Francis
The study explored students' perception regarding how ethical considerations are integrated
into accounting curricula at the tertiary level in Ghana, guided by both the International …

The Basic Principles of Accountant Ethics: Al-Baqarah and Pancasila Perspectives

R Az-Zahra, I Ulum, D Irawan - Jurnal Akuntansi Multiparadigma, 2022 - jamal.ub.ac.id
THE BASIC PRINCIPLES OF ACCOUNTANT ETHICS: AL-BAQARAH AND PANCASILA
PERSPECTIVES | Az-Zahra | Jurnal Akuntansi Multiparadigma Home About Login Register Search …

The state of ethical decision‐making research in accounting: A retrospective assessment from 1987 to 2022

GMY Owusu, G Korankye - Business Ethics, the Environment & …, 2023 - Wiley Online Library
This study employs the bibliometric analysis approach to examine research on ethical
decision‐making (EDM) of accountants from 1987 to 2022. The study specifically examines …

Contextualizing the ethical behaviour of professional accountants in a develo** country: do their personal idiosyncrasies matter?

E Serwaa Owusu Mensah… - International Journal of …, 2025 - emerald.com
Purpose The study aims to investigate the influence of critical socio-cultural factors common
in develo** countries on the ethical behaviour of professional accountants and the extent …

Exploring the determinants of (un) ethical decision-making among accountants using PLS-SEM: a develo** country context

N Liyanapathirana, M Low - Journal of Accounting & Organizational …, 2024 - emerald.com
Purpose This study aims to examine the determinants of ethical decision-making (EDM) of
professional accountants in Sri Lanka, drawing on Rest's (1986) four-component EDM …

Intention to deceive: undergraduates' perception of fraudulent excuse-making

CKH Che Ku Kassim, NR Mohd Sallem - International Journal of …, 2023 - emerald.com
Purpose Issues on fraudulent excuses have become a common phenomenon at higher
educational institutions. Although these misbehaviours can unfavourably impact the quality …