JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Vol 29 No 1 (2022): April

Enhancing Ethical Sensitivity and Decision Making Through Accounting Ethics Education Based on Islam

muslichah muslichah (STIE Malangkucecwara)

Article Info

Publish Date
03 Jun 2022

Abstract

This paper examines the effectivenes of Accounting Ethics Education Based on Islam (AEEBI) by comparing a level of ethical sensitivity and ethical decisionmaking of Muslim accounting students. Using a pre and post survey, this study examine ethical sensitivity and ethical decision-making of Muslim students who have undertaken AEEBI lecture. This study used a survey questionnaire to collect data from five selected universities (three public universities and two private universities). The number of Muslim accounting students who participated in this study was 202 students. There are two significant findings of this study. First, there are differences in ethical sensitivity and ethical decision making before and after Muslim accounting students attend AEEBI lectures. After attending AEEBI lectures, the ethical sensitivity and decision making of Muslim students has increased.

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Journal Info
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Website

Abbrev

Publisher

STIE Malangkucecwara

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to ...