1. Ethical Dilemma on Accountant
5th International Scholars Conference
Asia-Pacific International University, Thailand
October 30th 2017

2. Background
Ethical attitudes – The fall of Enron – Low ethics possessed by individuals (Aluchna and Mikolajczyk, 2013)
Business School – Students’ moral (Knotts et al, 2000; Cohen et al, 2001)
Factors affecting the individuals’ perspectives and decision making process (Eweje & Brunton, 2010)
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

3. Background
Internal perspectives – gender, age, work experience, length of study, course, birthplace (Aluchna & Mikolajczyk, 2013)  Preliminary evidence
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

4. Research Gap There is no strong empirical evidence to draw conclusions
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

5. Research Objective
Re-examine the internal factors of individuals in making decisions when they are faced with ethical dilemmas
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

6. Hypothesis Development
Betz et al. (1989), 2 alternatives approaches: Gender socialization approach & Structural approach
H1: Individual gender differences affect decisions when they are faced with ethical dilemmas
H1a: Women experienced ethical dilemmas more often than men
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

7. Hypothesis Development
Kohberg’s moral development theory
H2 Individuals age differences affects decisions in the conditions of ethical dilemma
H2a: Individuals with older age experienced an ethical dilemma more often than the younger one
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

8. Hypothesis Development
Kohberg’s Moral Development Theory
H3 The level of education affects decisions making in the conditions of ethical dilemmas
H3a Graduate students show a dilemma of ethics more often than the undergraduate students
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

9. Research Method
Sample: 106 Accounting Students from State University of Yogyakarta and University of Gadjah Mada
Research Instrument: Modified questionnaire from Aluchna & Mikolajczyk (2013) and Eweje & Brunon (2010).
Statistical Test: Non-parametric Test (Chi-Square Test)
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

10. Descriptive Categories Total Percentage 17-20 38 36,54% 21-37 66
63,46%
104
100%
Undergraduate 17
50%
Post-Graduate 34
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

11. Results H1 and H1a were supported H2 and H2a were not supported
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

12. Results Ethical Dilemma Pearson Chi-Square Asymp. Sig Question 1
.002
.013
Question 3
Question 4
.000
Question 5
.371
Question 6
.553
Question 7
.885
Question 8
Question 9
.244
Question 10
.569
Question 11
.566
Question 12
.714
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

13. Discussion
Compared to men, women are more often experience ethical dilemmas. Women tend to consider a lot of aspects in making decisions  Support the previous research by Aluchna and Mikolajczyk (2013), Eweje and Brunon (2010), Keller et al (2007), Radtke (2010)
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

14. Discussion
The maturity of a person is not determined from the age, but from experience and learning by individuals  Provides support for Eweje and Brunon (2010)
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

15. Discussion
Individuals have many considerations that are not based on the amount of knowledge they get at the time of education, but on the practice and other internal factors  Support the previous study by Eweje and Brunon (2010)
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

16. Kohlberg Moral Development
The moral development of an individual do not depend on age. Older individuals moral development was not better than younger individuals.
Age is positively associated with level education.
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

17. Implications Practical
Plant ethical education at early age so that the moral development of individual will reach the third stage.
Institutions can provide ethics subjects
Moral development test for individuals (Human Resource Department)
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

18. Implications Theoritical
Adds the literature that deals with business ethics
Strengthen the external validity
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

19. Limitations
This study is limited to several internal factor only (age, gender, level of education)
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

20. Further research Other internal factors Experimental method
Professional Accountant sample
Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle

21. THANK YOU Ethical Dilemma On Accountant
5th International Scholar Conference
Conducting Research with Passion, Purpose and Principle