For love or money: investigating the love of money, Machiavellianism and accounting students’ ethical perception
Journal of International Education in Business
ISSN: 2046-469X
Article publication date: 20 May 2020
Issue publication date: 15 September 2020
Abstract
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.
Keywords
Acknowledgements
The authors acknowledge the constructive comments from two anonymous reviewers and two Accounting Lecturers of a University in Indonesia in enhancing the quality of this paper.
Citation
Maggalatta, A. and Adhariani, D. (2020), "For love or money: investigating the love of money, Machiavellianism and accounting students’ ethical perception", Journal of International Education in Business, Vol. 13 No. 2, pp. 203-220. https://doi.org/10.1108/JIEB-09-2019-0046
Publisher
:Emerald Publishing Limited
Copyright © 2020, Emerald Publishing Limited