Variance of Mannerism of Undergraduates’ Individual Traits, Values, and Ethical Behaviour

Abstract

This study attempts to examine the different perceptions of personal traits, values, and ethical behaviour among the accounting and non-accounting university students. Everyone in this world has difference personal values and ethical practices which can also affect the decision-making process and reflect their behaviour or attitudes. This study will assess the different perceptions according to gender perspectives. It is held that man and women will provide different response about their perceptions in personal values and ethical behaviour. Amazingly, the results show that there is no significant difference between male and female in the five variables tested to the respondents. Principally, someone with a high positive attitude and ethical behaviour will not do something that is considered as unethical or immoral in nature. From this statement, study found that individual with high intellectualism tends to have a positive relationship between their honesty, self-control, unshakable religiousness, and not commit any bad activities. Conversely, an individual with low ethical and personal values have a propensity to perform the actions that are considered as against the code of conduct or moral values. This study adapted the questionnaires from literature and it is modified in order to suit with the population of current study. The sample used for this study is the university students who are divided into two groups that are the accounting students and non-accounting students. The results stemming from this study will provide an insight about understanding the personal values and ethical behaviour from a perspective of different field of study and a different gender.