Abstract
Numerous incidences of unethical behaviours of accountant has been reported globally in the recent years have left significant impact to the accounting profession. These incidences raised concern of accountants’ ethical decision making. In the accounting profession, ethical decision making is a complex process partly due to accountants’ fiduciary obligatios to their clients, as well as protecting public interests.The objective of this study is to examine the effect of demographic factors (gender, age, professional qualification) and ethical ideology, on ethical decision making of accounting practitioners. A survey questionnaire comprises of Ethical Position Questionnaire and two ethical dilemma vignettes was distributed and 125 responds were analysed.Statistical analyses found that age and professional qualifications have significant positive influence on ethical decision making of practitioner accountants, suggesting that these two factors influence accountants to be stricter when confronting with ethical issues. Furthermore, this study also found that idealism as significantly influence ethical decision making of practitioner accountant in Malaysia. As a conclusion, age, professional qualification and idealism have influence on an accountant’s ethical decision-making in Malaysia.
Highlights
Special Economic Zones (SEZs) have been established as a strategic instrument for promoting foreign direct investment Myachin et al (2015) in nearly 4,300 SEZs of 130 developed and developing countries in world wide
This study described the effects of SEZ on community health awareness (CHA) over the period 20172018 in Southern border area of Thailand: Sadao District Songkhla Province
All participants highlighted 4 common features that need to archive in community health awareness to SEZs
Summary
Special Economic Zones (SEZs) have been established as a strategic instrument for promoting foreign direct investment Myachin et al (2015) in nearly 4,300 SEZs of 130 developed and developing countries in world wide. As these zones are quite important instrument of socioeconomic development which are in culturally diverse locations with residents, transient, mobile and migrant populations leading to social, environmental and health risks. There are various adverse lessons which other countries should try to avoid in their pursuit of SEZ programs These are needed to be systematically assessed and effectively managed prior to SEZ for prevention of any suffer in the consequences including unbalance between industrial development and social dimensions (Asian Development Bank, 2018).
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