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Accounting academics’ teaching self-efficacy and ethics integration in accounting courses: A Malaysian study

Marzlin Marzuki (Faculty of Accountancy, UiTM, Kedah, Malaysia)
Nava Subramaniam (RMIT University, Melbourne, Australia)
Barry J. Cooper (Department of Accounting, Economics and Finance, Deakin University, Geelong, Australia)
Steven Dellaportas (RMIT University, Melbourne, Australia)

Asian Review of Accounting

ISSN: 1321-7348

Article publication date: 6 February 2017

2017

Abstract

Purpose

The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with the following four factors: accounting academics’ attitudes towards ethics education (ATTDE); head of department support (HODS); peer support (PEERS); and accounting academics’ ethics teaching self-efficacy (ETSE).

Design/methodology/approach

The study utilises data from a questionnaire survey of 117 accounting academics in Malaysia and engages path analysis to test various hypothesised relationships.

Findings

The results indicate that ATTDE, HODS and PEERS have a significant and positive impact on accounting academics’ ETSE. The findings also suggest that ETSE and PEERS have a direct and positive impact on EXTENT. Overall, ETSE is found to be a significant mediating variable in the relationship between ATTDE, HODS, PEERS and EXTENT.

Research limitations/implications

The relatively small sample of 117 Malaysian accounting academics and the limited number of factors studied as drivers of ETSE, which limits generalisability of the results.

Practical implications

This paper is particularly useful for informing heads of departments and the regulatory and professional bodies of resourcing and fostering a work environment that supports peer support and interactions as well as knowledge resources that facilitate individual accounting academics’ to integrate ethics content in their courses or units.

Originality/value

The study is guided by Bandura’s (1977, 1997) self-efficacy theory and adapts Tschannen-Moran and Hoy’s (2001) teacher efficacy construct in understanding how accounting academic’s belief in one’s ability to complete tasks and achieve goals affects the level of integration of ethics in their courses.

Keywords

Citation

Marzuki, M., Subramaniam, N., Cooper, B.J. and Dellaportas, S. (2017), "Accounting academics’ teaching self-efficacy and ethics integration in accounting courses: A Malaysian study", Asian Review of Accounting, Vol. 25 No. 1, pp. 148-170. https://doi.org/10.1108/ARA-09-2015-0088

Publisher

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Emerald Publishing Limited

Copyright © 2017, Emerald Publishing Limited

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