Restoring the moral credibility of the accounting profession: ​a Malaysian university example
Restoring the moral credibility of the accounting profession: ​a Malaysian university example

Summary/Abstract: This study sought to assess the moral competencies of third-year accounting students enrolled at the International Islamic University Malaysia (IIUM). An instrument was developed through a collaboration with Islamic accounting and Fiqh Muamalat scholars to measure the moral competencies of these students from a wholly Islamic perspective. 105 enrolled third-year students were surveyed. The results of the survey revealed that according to IIUM's own grading system, the current crop of third-year accounting students were not morally competent enough to deal with the inevitable moral dilemmas they would face in the work place. The implications of these results is that at the moment, IIUM's accounting department is not meeting the government's mandate to produce morally competent professionals. The department has to re-examine its current curriculum as to it's ethics coverage, particularly regarding qualities that the students scored very low on.

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