Purpose

The purpose of this study is to explain the effect of love of money and Machiavellianism on ethics perceptions of accounting students. The knowledge attained from this study will allow lecturers and academicians to improve the methods used for teaching ethics in accounting by evaluating the impact of two factors.

Design/methodology/approach

This research uses survey and quantitative analysis. The data were collected by distributing offline and online questionnaires to students in a university in Indonesia.

Findings

The results show that both the love of money and Machiavellianism negatively affect ethical perception. Gender as one of the control variables is found to have a significant association with the love of money, Machiavellianism and ethical perception of accounting students.

Research limitations/implications

The practical implication of the research is the need to inform students on the negative impact of the love of money and Machiavellianism on ethics, as well as the required steps to overcome such negative impact by inserting ethics-related materials in several accounting courses.

Originality/value

Accounting students represent future accountants and highly ethical accountants will protect the profession and society from harmful consequences of unethical accounting and business practices.

中文翻译：

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为了爱或金钱：调查对金钱的热爱，马基雅维利主义和会计学生的道德观念

目的

本研究的目的是解释对金钱的热爱和马基雅维利主义对会计专业学生的道德观念的影响。从这项研究中获得的知识将使讲师和院士可以通过评估两个因素的影响来改进会计学中道德教学的方法。

设计/方法/方法

本研究采用调查和定量分析。通过向印度尼西亚一所大学的学生分发离线和在线调查表来收集数据。

发现

结果表明，对金钱的热爱和马基雅维利主义都对道德观念产生负面影响。性别作为控制变量之一，被发现与对金钱的热爱，马基雅维利主义和会计专业的道德观念有着显着的联系。

研究局限/意义

该研究的实际含义是需要告知学生爱钱和马基雅维利主义对道德的负面影响，以及通过在几门会计课程中插入与道德相关的材料来克服这种负面影响的必要步骤。

创意/价值

会计专业的学生代表未来的会计师，高度道德的会计师将保护职业和社会免受不道德的会计和商业惯例的不利影响。