The courage of whistleblowing of prospective accountants: evidence from Saudi Arabia

This study aims to determine the effect of Idealism, Relativism, Gender, and Knowlegde of Ethic Accounting Code of Accounting Students’ Perseption on Unethical Accounting Behavior. This study used quantitative approach with primary data obtained from questionnaires and measured using a Likert Scale. The population of this study were accounting students at five universities in Bali in total 1,115 people. The sampling technique used convenience sampling with a sample criteria of accounting students who had been interned or worked at a Public Accounting Firm or at an Accountant Services Office, and accounting student who had taken courses in the Accounting Professional Education program. Determination of the minimum number of samples used the Isaac and Michael tables with a significance level of 5%, obtained a total sample of 265 people. Data analysis technicque used multiple linear regression analysis by using SPSS 22.0 for Windows. The result showed that idealism and knowledge of ethic accountant code had a negative influence on accounting student’ perseptions of accountant’s unethical behavior, while relativism had positive influence on accounting students’perseptions of accountant’s unethical behavior and male accounting students’ perception was proven more support unethical accountant’s behavior rather than female accounting students.

The research objective was to determine the effect of knowledge of ethics, idealism, relativism and gender on accounting students 'ethical perceptions of accountants' unethical behavior. This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used amounted to 94 accounting students with multiple linear regression analysis techniques. Based on the results of the study it was found that knowledge of ethics and idealism negatively affected accounting students' ethical perceptions of accountant's unethical behavior. This shows that the higher the knowledge of ethics and idealism that students have, the more they disagree with the ethical behavior of accountants. Relativism has a positive effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that the higher the relativism that students have, the more they agree with the ethical behavior of accountants. Gender has a negative but not significant effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that men and women give an attitude of disagreement with accountants' unethical behavior.
 Keywords: Ethical knowledge, idealism, relativism, gender, ethical perceptions, accounting students, unethical behaviour

BACKGROUND AND OBJECTIVESLittle is known about the implementation of the patient bill of rights (PBR) in Saudi Arabia. Therefore, this study was conducted to explore to what extent health care recipients and providers know about the bill and its implementation.DESIGN AND SETTINGA cross-sectional survey conducted on health care professionals and patients at Primary Health Care Centers in Riyadh, Saudi Arabia, during July 2010.PATIENTS AND METHODSThe study employed a self-administered questionnaire to collect data from 500 patients (aged 18 years or older) and 500 health care providers (physicians and nurses) in primary health care (PHC) centers in Riyadh. Data was collected on the respondents’ knowledge of the existence and contents of the bill, the extent to which the bill is implemented, and the obstacles that may hinder bill implementation. The data was analyzed and presented in a descriptive fashion.RESULTSMore than three quarters of patients and one third of PHC providers did not know about the existence of the bill. Among those who knew about its existence, about three quarters of patients and almost half of PHC providers had little (or very little) knowledge about the bill contents. In general, patients scored lower means of perception than PHC staff about the implementation of the bill’s aspects. PHC staff reported several obstacles that may hinder the implementation of the PBR in Saudi Arabia.CONCLUSIONSPatients and health care providers lack necessary knowledge about the PBR. More dissemination of information about the bill, taking into account the particularities of the Saudi population is needed. Future research is required to establish measures that are effective in ensuring that patients rights are ensured.

PurposeThe purpose of this study is to explore undergraduate accounting students' perceptions and understanding of the concept of sustainable development. Moreover, this study aims to explore students' perceptions of the integration of sustainable development issues in accounting education in Saudi Arabia as an emerging country.Design/methodology/approachA questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the extent of students' awareness and understanding of the concept of sustainable development, their perceptions of the importance of sustainable development for society, their perceptions of the important role of accounting in sustainable development, their satisfaction with the level of integrating sustainable development issues in accounting education at the present time and their opinions about the appropriate approach to integrate sustainable development issues in accounting education.FindingsThe findings of the study revealed that although most of the students have heard about the concept of sustainable development from the media and perceive the importance of sustainable development for society, they have a low level of understanding of this concept due to the apparent weakness in integrating sustainable development issues in accounting education in Saudi universities. Students were unsatisfied with the sustainable development learning offered by Saudi universities. They also showed a positive attitude toward integrating sustainable development issues in their accounting education. They suggested that the appropriate approach to integrate sustainable development issues in accounting education is to treat these issues in the relevant courses included in their current accounting curricula.Practical implicationsThe results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate sustainable development issues into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030.Originality/valueThis study contributes to the existing literature concerning how students perceive sustainable development education by focusing on the accounting students in Saudi Arabia as context that has not previously examined.

Mobile learning (M-learning) via smart devices represents one of the most important E-learning environments at institutions of higher education. It provides access to education on smart devices through a wide range of mobile networks, and provides the opportunity to learn regardless of time and place. This is in contrast to E-learning services that depend on a specific location for the learning process. The aim of this research is to determine what the requirements are for increasing the acceptance of M-learning in general, and to determine the requirements of students at higher education institutions, in particular, for accepting learning via smart devices. There are shortages to be addressed in educational opportunities and quality for Saudi communities that require a high level of privacy and separation of genders in education (Garg, 2013; Sarrab et al., 2014). According to the Ministry of Education (MOE) Policy in the Kingdom of Saudi Arabia (KSA), gender segregation in education reflects the country’s religious and traditional values as well as the national policy in general (MOE, 2013, No. 155). Thus, several opportunities would help the target audience to more readily accept learning applications in the Saudi Arabian community. As well, the communities can expand their knowledge while still maintaining the government policy associated with religious values and the separation of gender in all levels of education; males and females can exchange and share their information easily through the electronic framework without breaking religious restrictions in the Saudi society. The KSA is in the process of digital transformation. Most government agencies operate within the new Vision 2030, which requires them to accept and deal with this transformation easily and effectively. One of these agencies is the MOE. Therefore, the research focus for this study is on aspects of learning and the distribution of knowledge among students themselves, within the digital environment, and not between students and their teachers in the class. This study adopts and modifies the theoretical framework of the unified theory of acceptance and use of technology (UTAUT), as per many of the previous studies that have been conducted in this field. It adds to the UTAUT a new construct, called application quality requirements, which is composed of requirements for system quality, information quality, and interface quality. Many research studies about approaches to the acceptance of E-learning were conducted in Saudi Arabia between 2013 and 2015. Many of these previous studies have focused on the factors influencing M-learning accepting in KSA; however, there is a shortage of the main practical requirements that can be influenced by particular societies or traditional requirements that are related to the KSA community background. By using the UTAUT model, we address the gaps in the current research by identifying the practical requirements of our target audience that help us to determine the best practices in M-learning. Therefore, our research question is: “From an end user’s perspective, how do the unique requirements of KSA society with respect to M‐learning environments increase the acceptance of such innovations in higher education?” The number of distance-learning students at Saudi universities has gradually increased over the past five years. The recently established Saudi Electronic University has an ambitious plan to reach 100,000 students over the next five years. Its stakeholders face a major challenge in the distance-learning field, especially with regard to learning via smart devices; they are therefore interested in the positive performance of M-learning at existing Saudi universities. In addition, the rise of smartphones in Saudi society dramatically demonstrates how it has made a fundamental choice in favor of smart devices. According to a 2015 eMarketer report, Saudi Arabia has the third highest percentage of smartphone users with regard to the total population of smartphone use. Thus, it is useful to pay particular attention to the requirements of students at universities and other academic institutions in order to understand and design an acceptable framework for creating learning materials delivered via smart devices.

Purpose: The purpose of this study is to examine the perceptions of accounting students in Saudi Arabia on the extent of incorporating IFRS into accounting curricula in undergraduate accounting programs in Saudi universities after the mandatory implementation of IFRS in 2017. Approach/Methodology/Design: This study is cross-sectional and a questionnaire was used to collect data from accounting students in Saudi Arabia regarding the extent to which IFRS are incorporated into accounting curricula in undergraduate accounting programs in Saudi universities. The sample of the study included 132 accounting students from the largest and oldest three Saudi universities. The data was analyzed using descriptive statistics. Findings: The findings of the study revealed a weakness in students' awareness of IFRS due to the weakness in incorporating IFRS into the accounting curricula. The majority of students indicated that they do not have a separate course on IFRS, and if this course is included in the study plan, it is an elective course and not a required course. The textbooks that they study from in the university are old textbooks and therefore, do not include accounting treatments according to IFRS. Also, teachers do not mention the IFRS when explaining the topics included in the accounting courses. Practical Implications: The study has implications for Saudi universities. Based on the results of the study, Saudi universities should update curricula in undergraduate accounting programs so that IFRS are incorporated into accounting curricula. Accounting students will have careers where global transactions and interactions are common, so they need to be familiar with IFRS. The incorporation of IFRS into accounting curricula increases the ability of Saudi universities to provide graduates who can obtain job opportunities and succeed in the workplace after graduation. Originality/value: Accounting students are prospective accountants, so they should be aware of the IFRS they will use in preparing and auditing financial statements after graduation. Therefore, it is important to explore the universities' response to the adoption of IFRS by incorporating IFRS into the accounting curricula to provide a graduate who can implement these accounting standards after graduation.

This study aims to explore the attributes of teaching quality from the perspective of undergraduate accounting students in Saudi Arabia. A questionnaire survey was used to obtain views of undergraduate accounting students on the attributes of teaching quality. 28 attributes of teaching quality were included in the questionnaire. The findings of the study showed the importance of 27 of the 28 attributes of teaching quality included in the questionnaire from the accounting students' perspective. These attributes include attributes related to the class preparation and design, the class delivery, and the instructor's traits and personal characteristics. The findings of the study can help accounting faculties to evaluate their teaching strategies and create a development plan that is aligned with students’ expectations to enhance teaching quality, improve classroom effectiveness, and ultimately deliver students who are better prepared for the accounting profession. The findings of the study may also be of interest to academic managers, such as deans and heads of departments/schools, in designing staff development programs to improve teaching and student satisfaction. This study is timely because most of the undergraduate accounting programs in Saudi universities have recently applied for accreditation either from national or international accreditation bodies. As teaching quality is one of the important factors in obtaining academic accreditation, this study may have important implications in the field of higher education in Saudi Arabia.

This paper deals with the some of the important variable factors relating to health care in Saudi Arabia, with special emphasis on primary health. Other aspects considered are the financial influen...

Psychological factors are among the multiple influences on people’s daily behavior. The outcomes of various daily activities, ranging from success to failure, are often determined by these psychological aspects. The purpose of this research is to determine how psychological factors influence the skill of accounting students in Saudi Arabia with regard to information technology (IT). In order to achieve the research objectives, a descriptive and explanatory research design incorporating a quantitative approach is utilized. The study’s target population comprises accounting students from government universities in Saudi Arabia. Data collection employed a combination of convenient and snowball sampling strategies, ensuring broader applicability of the findings. A total of 306 accounting students from these universities participated in an online survey. Data analysis is conducted using partial least squares-structural equation modeling (PLS-SEM), and the significance of path coefficients is assessed through bootstrapping tests. Results indicated that motor skills, visual processing, fatigue, and stress positively influence IT skill development in these students. Conversely, ergonomics and cognitive abilities appeared to have no significant effect. The model accounted for approximately 65% of the variance in IT skill development among university students. These insights can guide educational institutions in formulating strategic plans for IT skill development, ensuring students acquire the necessary competencies on campus. Additionally, the findings offer valuable information for government bodies developing standards to foster IT skill growth.

Resistance to antituberculosis drugs is an important cause of treatment failure. We evaluated the prevalence and pattern of antituberculosis drug resistance in the central region of Saudi Arabia, and reviewed previous reports from Saudi Arabia. We retrospectively examined the records of sputum smear and culture-positive pulmonary tuberculosis patients admitted consecutively from 1998 through 1999 in a main referral hospital in Riyadh, and analyzed drug sensitivity reports. We also reviewed previous reports on antituberculosis drug resistance in Saudi Arabia. Of 515 patients with pulmonary tuberculosis, 80 (15.5%) had resistance to at least one antituberculosis drug. Resistance to streptomycin was most frequent (9.7% ), followed by rifampicin (9.5%), isoniazid (4.3%), and ethambutol (0.2%). Resistance to one antituberculosis drug was found in 8.9%, resistance to two drugs in 5.2%, resistance to three drugs in 1.2%, and resistance to four drugs in 0.2%. Multidrug resistance (defined as resistance to at least isoniazid and rifampicin) was found in 1.9% of patients. A literature review including 6114 patients in Saudi Arabia showed that resistance against streptomycin was most common (8.8%), followed by rifampicin (8%), and isoniazid (7.2%). Of the 6114 patients, 6.8% patients were resistant to only one drug, 3.6% were resistant to two drugs, and 3.7% to three drugs. The high prevalence of rifampicin resistance and resistance to multiple drugs in the Riyadh region and in other parts of Saudi Arabia is a major challenge to the control of tuberculosis in this country. Efforts should be made to prevent the emergence of further antituberculosis drug resistance.

This study aims to investigate the effect of idealism and relativism on accounting students' perceptions of accountants' unethical behavior. This research is important because the accounting profession is the guardian of public trust and accounting students are prospective accountants. The research was conducted using a survey technique with accounting students as respondents from a religion-based university. The prepared questionnaire was sent to accounting student respondents and the data that was successfully obtained through a questionnaire and met the requirements was then processed using SPSS 24 software. The quality of the data was determined through a series of tests such as normality and classical assumptions. The hypothesis was tested by multiple regression. The test results partially or simultaneously show that idealism and relativism affect accounting students' perceptions of accountants' unethical behavior. Therefore, universities as printers of the next generation need to provide learning that is able to improve and maintain idealism and foster relativism that is positive or in accordance with applicable norms. Providing learning about moral ethics and adding religious learning can be one solution. Key words: idealism, relativism, accountants, perception, ethics

This research aims to investigate the impact of religious values on the adoption of Government Resource Planning (GRP) systems by public sector employees in Saudi Arabia. The study also explores the impact of demographic characteristics as moderating factors between the religious factors and perceptions of GRP systems in Saudi government agencies. Not many studies have been conducted on religious values concerning to what extent technological innovation is embraced. Most research on the effects of cultural norms has been conducted in Western countries and little has been published on Arab nations. This research fills that knowledge gap by investigating the effect of religious values on public sector employees&#x2019; adoption of technological innovation in Saudi Arabia. Theoretically, this study related to religious factors will facilitate an understanding of the issues affecting individual employees&#x2019; adoption of new technologies in the workplace context where conservative social and religious values hold sway. The study developed a conceptual model based on two theories: Unified Theory of Acceptance and Use of Technology and Theory of Reasoned Action. The sample data comprised 340 responses to an online survey questionnaire sent to employees at the Ministry of Foreign Affairs, Saudi Arabia. Data were analyzed using multivariate statistical analysis. Results show that 37&#x0025; of the variance (<inline-formula> <tex-math notation="LaTeX">${\mathrm {R}}^{2}=.372$ </tex-math></inline-formula>) of employees&#x2019; attitudes to GRP application can be explained by the effect of religious variables. Findings show that the religious factors - perfection (Itqan) (t (340) &#x003D;7.678, <inline-formula> <tex-math notation="LaTeX">$\text{p} &lt; 0.000$ </tex-math></inline-formula>), cooperation (Ta&#x2019;awun) (t (340) &#x003D;4.007, <inline-formula> <tex-math notation="LaTeX">$\text{p} &lt; 0.000$ </tex-math></inline-formula>), and transparency (Shaffaf) (t (340) &#x003D;4.700, <inline-formula> <tex-math notation="LaTeX">$\text{p} &lt; 0.000$ </tex-math></inline-formula>) exerted a significant effect on users&#x2019; attitude to the system&#x2019;s usage. However, responsibility (Mas&#x2019;uliyyah (t (340) &#x003D;1.284, <inline-formula> <tex-math notation="LaTeX">$\text{p} &lt; 0.200$ </tex-math></inline-formula>) did not reveal any level of significance. This research will help managers identify and benchmark strategies to motivate technology adoption in their workplaces and customize them to best fit their users&#x2019; unique characteristics in a traditional and conservative society such as Saudi Arabia. Contributions, implications, limitations of this study and what future research could pursue are highlighted in the paper.

Introduction. It is well known that the effectiveness of students’ online education depends largely on their skills to interact with the digital educational environment. At the same time, there has been a marked shift in scientific publications from the traditional point of view about the priority of competency formation in students to use educational information and communication technologies on the other aspects of online education, including psychometric.The aimof this research was to investigate the influence of students’ emotional intelligence on their preparedness for online learning programmes.Methodology and research methods. A questionnaire survey was employed as the main tool. In the course of the questionnaire survey, Emotional Intelligence Scale (EIS) and Online Learning Readiness Scale (OLRS) were used to measure the selected characteristics of students. The method of single-factor dispersion analysis ANOVA (analysis of variance) and t-test of equal dispersions were applied to process the obtained empirical data.Results and scientific novelty. 340 Saudi students, admitted into the Faculties of Pharmacy, IT, Sciences and Arts in Northern Border University (Arar), took part in the questionnaire. The sample of respondents was random; only 208 respondents fully completed the survey. The gender of students was considered as a key variable. It was revealed that the level of emotional intelligence in female students is higher than in their male fellow students, which ultimately caused the best readiness of girls for online training. The analysis of the survey data showed the variance between the measured respondents’ characteristics depending on the area of specialisation. If compared with the Sciences and Arts students, the representatives of the Faculties IT and Pharmacy demonstrated higher level skills to undertake online training, more expressed skills of self-control and computer selfefficacy. The level of online communication self-efficacy, recorded among the respondents, was not so significant. However, the respondents of all four faculties demonstrated a high level of motivation for independent online learning activities. It was reliably established that a high level of emotional intelligence correlates with readiness for such forms of work.It was found out that students are not always able to clearly identify their educational needs on their own and to understand them without someone’s assistance, new arsenal of educational tools, their adequate application and quality. In addition, the emotional attitude to online learning is very significant. Therefore, in order to make e-learning effective, it is appropriate to conduct pre-diagnostics, taking into account students’ psychometric parameters, to identify students’ expectations about the online courses and to assess own readiness for such training. According to the author of the current publication, pedagogical support of the process of formation and development of emotional intelligence and formation of students’ skills to regulate their feelings should become an integral part of the curriculum to ensure the success of the learning process. The author identified the critical points of teaching staff activity, which may vary depending on the required scale of the pedagogical intervention and the specific direction of training.Practical significance. The research results can be useful for teachers and administrators of educational institutions engaged in the development and promotion of distance and blended learning.

Introduction The Kingdom of Saudi Arabia is the largest country in the Middle East. Lying within the heart of the Arabian Peninsula, it borders the Red Sea to the west; Jordan, Iraq, and Kuwait to the north; the Persian Gulf, Qatar, and the United Arab Emirates to the east; and Oman and Yemen to the south. The foundation of Saudi Arabia may be largely credited to two main historical figures who lived in the first half of the eighteenth century. The first figure, Muhammad ibn Abd al-Wahhab, was a devout Islamic scholar and religious activist who fervently condemned the increasing tendencies of local peoples toward idolatrous practices. He preached the need for a return to stricter adherence to the original principles of Islam, based on devotion to the doctrine of the ‘absolute unity of God’ as passed through, and enunciated by, the witness of God’s word, Prophet Muhammad (Rentz). In present-day Saudi Arabia, reverence to Prophet Muhammad’s divine revelations and divinely appointed role, as accentuated by al-Wahhab, remains inscribed on the national flag (fig. 1), which states: “there is no god but Allah; Muhammad is the messenger of God”. Figure 1: The flag of Saudi Arabia Although initially met with opposition, al-Wahhab’s eventual encounter in 1744 with the ruler of the Najd town of Diriyah, Muhammad ibn Saud, led to “the drastic change in the course of Arabian history” (Rentz 16), after both men pledged an oath and alliance in pursuit of a successful religious, political, and military expansion campaign that saw Diriyah become the first Saudi state and original home to the Al-Saud dynasty (MoFA). It was not until 1932, however, that the nation-state of Saudi Arabia was officially formed, establishing Abdulaziz bin Abdulrahman Al-Saud (often known as Ibn Saud) as the first officially recognised ruling monarch and patriarch of the modern House of Saud. In only a few short decades since the date of unification, the once poor desert landscape comprised of rivalling nomadic tribes has undergone astonishing transformations, making the present-day unified Kingdom a key strategic regional and international actor within world politics, and a major economical, technological, and military power and rival. In addition to being a member of the Gulf Cooperation Council (GCC), for example, Saudi Arabia is also an active and founding member of international organisations such as the United Nations, the Arab League, the Organisation of Islamic Cooperation, and the Organisation of the Petroleum Exporting Countries (OPEC) (OAS). Notably, Saudi Arabia’s influence and eminence in the international arena specifically pertains to its leading role within OPEC, given that Saudi Arabia’s command economy is largely petroleum-based. Here, Saudi Arabia is the “largest generator of net oil export revenue” for OPEC, and the “largest OPEC crude oil exporter” (Statista); in 2022, Saudi Arabia’s oil export revenues totalled US$311 billion (Statista). Unsurprisingly, the House of Saud is the wealthiest royal family in the world, worth an estimated US$1.4 trillion (Hieu), a figure four times the combined wealth of billionaires Elon Musk (worth an estimated US$236.1 billion) and Bill Gates (worth an estimated US$119.7 billion). The combined wealth of the House of Saud also significantly surpasses the worth of the renowned British royal family, whose combined wealth pales in comparison at an estimated US$28 billion (Hieu; Srinivasan). Arguably, the net worth of the House of Saud not only financially ranks them among the top tier of elites, but also makes them one of the most powerful royal families in the world (Hieu). Presently, the nation remains an absolute monarchy under a Sharia legal system, in accordance with Islamic law as principally derived from the Quran (holy book) and Sunnah (the saying, traditions, and practices of Prophet Muhammad). Absolute monarchism denotes that no political parties or national elections are permitted, and that the reigning monarch executes predominant control over legislative and internal civil affairs. Comparatively, a constitutional monarchy such as that of the United Kingdom of Great Britain and Northern Ireland denotes that the powers held by the reigning monarch in their position as head of state are more symbolic and ceremonial. As such, the House of Windsor often rely significantly on consumerist culture as a means for maintaining their monarchical legitimacy, and relevance and ‘celebrity’, particularly within its Commonwealth settler nations (Randell-Moon). The rule of the House of Saud has often been controversially labelled by critics as totalitarian (Bandow), particularly for the limited freedoms of expression and association afforded to its citizens, where “controversy is discouraged, and conformity is encouraged” (Faksh &amp; Hendrickson 1171); as Faksh and Hendrickson (1171) surmise, “the system offers little scope for the expression of competing views, much less for acting on them”. Nonetheless, the prevailing system of government in Saudi Arabia, currently under the patronage of King Salman bin Abdulaziz Al-Saud, led to the creation of one of the most uniquely curated sovereign powers, whose rise and affluence is, in part, largely testament to the loyalty of its citizenry to its monarchy. The Saudi government provides its citizens with a range of benefits, including exemption from personal income tax, free education (including tertiary) and healthcare, as well as government-subsidised handouts. In 2018, for example, King Salman ordered the government to pay around 1.18 million Saudis working in the public sector 1,000 Saudi Riyals (SAR) (approximately US$266) per month to “offset increasing costs of living” (Perper); for Alawwad (cited in Perper), “the allocation of 50 billion Riyals (approximately US$13 billion) for this decree indicates the leadership’s concern for the people’s comfort and quality of living. The modern-day rule of Saudi royalty may be seen as reminiscent of the foundational traditions and customs on which the nation was formed, “much like a sheikh of a tribe who is in close touch with the concerns of his tribesmen and keeps those concerns in balance” (Faksh &amp; Hendrickson 1171). The Saudi monarchy that has thus emerged may be seen to radically differ from Western concepts of the institution: “no Sun King, no pomp elevating the monarch far above the common breed, not even a crown or a throne” (Rentz 15). This article discusses the growth of the House of Saud – from nomadic warriors principally guided by the foundations of Islam to entrepreneurs determined to bridge the gap in the Kingdom between tradition and modernity, conservatism and social liberalism, nationalism and internationalism. The Founding Monarchs, Black Gold, and Foreign Relations Prior to the official unification of Saudi Arabia in 1932, the House of Saud considered the UK a close ally, particularly with regard to British support received in relation to the defeat of the Ottoman conquest in the Arabia Peninsula (Nonneman). During World War I, for example, Ibn Saud (then ruler of Najd and al-Ahsa, and later founder of the Kingdom of Saudi Arabia) signed the 1915 Treaty of Darin (or ‘Anglo-Saudi’ Treaty) with the British government, granting the regions under Ibn Saud’s rule the status of a British protectorate (Wilkinson; Dahlan). In the years that followed the signing of the treaty, Britain also granted Ibn Saud “a loan of [₤]20,000 and a shipment of arms”, as well as a monthly stipend of ₤5,000 from 1917 to 1924 (Nonneman 640). This stipend was granted as a token for the “consolidation of the new Saudi polity, through military means and acts of patronage and generosity towards both [Ibn Saud’s] supporters and many of his vanquished foes” (Nonneman 640). In 1927, the Treaty of Darin was supplanted by the Treaty of Jeddah, which affirmed the British government’s recognition of absolute independence of Ibn Saud’s rulership as King of Najd and Hejaz and its dependencies – the ‘dual Kingdom’ later unified and renamed to Saudi Arabia (Nonneman). Undoubtedly, the discovery of ‘black gold’ in Saudi Arabia had, and continues to have, significant influence on the nation’s identify formation, the extent of its socioeconomic growth, and the Saudi monarchy’s political prowess. Given the strength of the alliance between the state under Ibn Saud and the UK in the early twentieth century, Ibn Saud awarded a UK-based company its first petroleum concession in 1923; after four years, however, the company was unable to strike any oil and the contract was not renewed. A second sixty-year concession that was awarded to the US-based Standard Oil Company of California (now known as the Arabian American Oil Company, or ARAMCO) in 1933 would, however, not only mark a significant turning-point for the Saudi economy, but also for Saudi foreign relations thereafter (Al-Farsy). According to Al-Farsy (45), Ibn Saud’s “concession to the American firm at that time represented a major break with what was virtually a British monopoly of petroleum concession in that part of the world”. Notably, the House of Saud also received ‘advantageous’ offers from both Japan and Germany for oil ‘diplomacy’ in the late 1930s (Al-Farsy). Ibn Saud believed, however, that the Axis Powers were instead “motivated by political considerations” (Al-Farsy 47) and were “aware of the strategic value of the Middle East, situated as it was on the lines of communication with her new European partners” (Katakura 263). As such, Ibn Saud “preferred to continue his association with the Americans” as it had “the advantage of assuring the economic development of the country without incurring political liabilities” (Al-Farsy 47). World War II, thus, markedly represented a unique epoch for the House of Saud, characterised by an expansion of diplomatic missions beyond Europe to America (Beling). From Warrior to Diplomat Ibn Saud was considered a warrior of “towering a

PurposeUndergraduate accounting program at Umm Al-Qura University in Saudi Arabia is a unique case. The program includes 147 credit hours of which 28 credit hours are religious courses. This study aims to examine the effect of teaching these religious courses on students’ ethical perceptions and decisions.Design/methodology/approachA survey was conducted for a sample of accounting students at Umm Al-Qura University. The sample was divided into two groups; the first group includes students who did not study religious courses, while the second group includes students who study religious courses. The questionnaire contained three groups of questions that aimed to explore students’ perceptions of ethics in general, students’ perceptions of business ethics and explored their ethical attitudes regarding some accounting decisions that involve ethical dilemmas. Independent two-sample t-test and multiple regression analysis were used to determine whether the responses of the two groups were significantly different.FindingsThe findings of the study revealed that teaching religious courses led to an improvement in students’ perception of business ethics and an improvement in students’ ethical decision-making. However, the results of the independent sample t-test showed that this improvement was not significant. The results of the study also revealed that male students tend to make less ethical decisions than female students.Research limitations/implicationsThe findings offer an indication for those responsible for managing the accounting program at Umm Al-Qura University to start developing the program so that some of the general religious courses are replaced with specialized courses in accounting ethics that focus directly on ethical dilemmas faced by the accountant when practicing the accounting profession.Originality/valueThis study contributes to the current literature related to examining the effect of teaching ethics courses on the ethical perception of accounting students by focusing on accounting students in Saudi Arabia as a context that has not been examined before.