International Journal of Academic Research in Business and Social Sciences

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Developing Ethical Accounting Students through Incorporating Islamic Ethics into Accounting Curriculum: The Educator’s Perspectives

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Noor Lela bt Ahmad, Rohaila bt Yusof, Wan Salmuni bt Wan Mustaffa, Hariyaty bt Ab Wahid, Hazianti bt Abdul Halim

Pages 248-270 Received: 04 Jan, 2019 Revised: 26 Jan, 2019 Published Online: 04 Feb, 2019

http://dx.doi.org/10.46886/IJARBSS/v9-i1/5395
The aim of this study is to examine the significant of Islamic ethics in the development of ethical accounting 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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In-Text Citation: (Ahmad, Yusof, Mustaffa, Wahid, & Halim, 2019)
To Cite this Article: Ahmad, N. L. bt, Yusof, R. bt, Mustaffa, W. S. bt W., Wahid, H. bt A., & Halim, H. bt A. (2019). Developing Ethical Accounting Students through Incorporating Islamic Ethics into Accounting Curriculum: The Educator’s Perspectives. International Journal of Academic Research in Business and Social Sciences, 9(1), 248–270.