Analysing the attitude of Maltese accounting students towards ethics and ethical studies

Abstract

Purpose: The main aim of this dissertation is to gain a better understanding of the perception of current University Accounting students about the level of ethical teaching they are experiencing within the University and have experienced in their education prior to University. Also, the study aims to understand what changes need to be made for students to have a better ethical perspective. Design: The objectives of this study were achieved through an online questionnaire that was distributed to a total population (404 University Students). Such a population are currently in the second or third year of their studies within the Bachelor of Commerce majoring in Accountancy course as well first- and second-year students within the Master in Accountancy course. Findings: The findings indicate that the main significant difference arising in the responses of the students was based on the year in which the respondents were first exposed to ethical teaching. Moreover, the study shows that although current ethical education is seen to be reasonably efficient, there are still areas which merit improvement; for example, improving the manner in which ethics is currently communicated to students. Conclusions: The study concludes that the earlier students are exposed to ethical teaching the more time they will have to grow a better ethical perspective rather than being bombarded with ethical teaching at University level. Those that were exposed to such ethical education at an earlier stage had a significantly better response across relatively all the questions presented to them in the questionnaire. Value: The study should encourage further changes and developments to be made to the way ethics is delivered to students. There needs to be more importance given to ethical education within the curriculum whilst also finding more interactive ways to deliver the theoretical aspects of ethics teaching. This will encourage students to understand and learn the importance of ethics in their respective profession.