Abstract

The stages in an individual's moral development will determine how an individual will behave. Kohlberg divides moral development into three stages, namely pre-conventional, conventional and post-conventional. However, the stages of individual moral development may vary. These different levels of moral development will influence individuals’ behavior when they face ethical dilemmas. This research aimed to determine the correlation between accounting students’ moral development and narcissism on academic fraud. This quantitative research employed a survey method. The research samples were 46 accounting students taken with a random sampling method. The results showed that narcissism affects accounting students’ academic fraud but there is no correlation between the level of moral development and academic fraud.

Highlights

  • The academic world is currently the highlight as the result of many academic fraud cases committed by lecturers and students individually

  • The results showed that narcissism affects accounting students’ academic fraud but there is no correlation between the level of moral development and academic fraud

  • Kohlberg's research focuses on the cognitive moral development of young people who test the qualitative process of measuring verbal responses using Kohlberg's moral judgment interview (MJI)

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Summary

Introduction

The academic world is currently the highlight as the result of many academic fraud cases committed by lecturers and students individually. These phenomena prove that individual behavior in committing academic fraud like plagiarism or others is not merely determined by an individual's level of knowledge [1]. One variable expected to be correlated with academic fraud is an individual's moral development. In 1969, Kohlberg traced the development of the thinking of teenagers and young adults. Based on this research Kohlberg developed the theory of cognitive moral development (Cognitive Moral Development). Kohlberg's research focuses on the cognitive moral development of young people who test the qualitative process of measuring verbal responses using Kohlberg's moral judgment interview (MJI). External growth comes from the reward and punishment given while internal growth leads to principle and universal fairness

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