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Determinants of academic cheating behavior: The future for accountancy in Ireland

Ballantine, Joan, McCourt, Patricia and Mulgrew, Mark (2014) Determinants of academic cheating behavior: The future for accountancy in Ireland. Accounting Forum, 38 (1). pp. 55-66. [Journal article]

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DOI: 10.1016/j.accfor.2013.08.002


This paper considers the potential for improving the reputation of the Irish accountancy profession by exploring undergraduate accounting students’ intolerance of academic cheating as a predictor of future attitudes to unethical workplace practices. The study reports that females are significantly more intolerant of cheating than males. Further, with regard to ethical ideology, idealism was found to have a significant positive association with intolerance of cheating while relativism reported no association. It is anticipated that the growing admission of women to professional accountancy membership together with educational intervention to increase idealism may improve ethical attitudes and help restore the profession's reputation.

Item Type:Journal article
Faculties and Schools:Ulster Business School > Department of Accounting, Finance and Economics
Ulster Business School
Research Institutes and Groups:Business and Management Research Institute
ID Code:30985
Deposited By: Professor Joan Ballantine
Deposited On:19 Feb 2015 10:25
Last Modified:11 Mar 2015 15:07

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