Kwa eng, Joseph Tu uo ; Se oh, Maxmos Walasi Kobi; Be aken, Maclean
Bajimpong
A icle
Religiosi y, e hics educa ion and inco up ibili y o
accoun ing s uden s
Cogen Business & Managemen
P o ided in Coope a ion wi h:
Taylo & F ancis G oup
Sugges ed Ci a ion: Kwa eng, Joseph Tu uo ; Se oh, Maxmos Walasi Kobi; Be aken, Maclean
Bajimpong (2024) : Religiosi y, e hics educa ion and inco up ibili y o accoun ing s uden s, Cogen
Business & Managemen , ISSN 2331-1975, Taylo & F ancis, Abingdon, Vol. 11, Iss. 1, pp. 1-13,
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Religiosi y, e hics educa ion and inco up ibili y
o accoun ing s uden s
Joseph Tu uo Kwa eng, Maxmos Walasi Kobi Se oh & Maclean Bajimpong
Be aken
To ci e his a icle: Joseph Tu uo Kwa eng, Maxmos Walasi Kobi Se oh &
Maclean Bajimpong Be aken (2024) Religiosi y, e hics educa ion and inco up ibili y
o accoun ing s uden s, Cogen Business & Managemen , 11:1, 2283935, DOI:
10.1080/23311975.2023.2283935
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Accoun ing, co po A e go e nAnce & Business e hics |
eseA ch A icle
Cogen Business & ManageMen
2024, VoL. 11, no. 1, 2283935
Religiosi y, e hics educa ion and inco up ibili y o accoun ing
s uden s
Joseph u uo Kwa eng , Maxmos Walasi Kobi se oh and Maclean Bajimpong Be aken
Depa men o Business and social sciences educa ion, uni e si y o Cape Coas , Cape Coas , ghana
ABSTRACT
his s udy examined he in luence o accoun ing s uden s’ eligiosi y on e hics educa ion
and an ico up ion p opensi y. i also examined he ela ionship be ween e hics
educa ion and an ico up ion disposi ion and he media ing ole e hics educa ion plays
in he ela ionship be ween eligiosi y and inco up ibili y o accoun ing s uden s. A
co ela ional esea ch design was employed o s udy he popula ion o MBA (Accoun ing)
s uden s in a uni e si y in ghana, ou o which a andom sample o 447 was selec ed
o pa icipa e in he su ey. A ques ionnai e and igne e we e used o ga he da a
analysed using pa ial leas squa ed- s uc u al equa ion Modelling (pls-seM) s a is ics.
he s udy es ablished ha eligiosi y posi i ely in luences he in e nalisa ion o e hical
alues h ough e hics educa ion bu has no signi ican e ec on accoun ing s uden s’
inco up ibili y. he in e nalisa ion o e hical alues h ough e hics educa ion plays a
c ucial ole, ac ing as a media ing mechanism, in he ela ionship be ween eligiosi y
and inco up ibili y o accoun ing s uden s. i is ecommended o in eg a e eligious
eachings and en ench e hics educa ion o cul i a e mo al in eg i y, indi idual
accoun abili y, and an an ico up ion cul u e among accoun ing p o essionals. By
ecognising he signi icance o e hical educa ional in e en ion, his s udy expands
unde s anding o he ac o s in luencing an ico up ion beha iou among accoun ing
p ac i ione s. Beyond con en ional analyses, his s udy sheds ligh on he ans o ma i e
po en ial o e hical educa ion.
In oduc ion
e en hough embezzlemen and b ibe y a e o bidden in ch is iani y and islam, co up ion con inues o
a lic highly eligious coun ies like ghana, whe e app oxima ely 95% o he popula ion claims eligious
adhe ence (nde i u & Kipkemboi, 2022). like o he de eloping coun ies, ghana g apples wi h ala mingly
high le els o co up ion among go e nmen o icials, p i a e businesses, and ci ilians who a e e en
accoun ing p ac i ione s (oke & o oha, 2021). he ampan co up ion p e alen in less de eloped coun-
ies like ghana is a signi ican con ibu o o unde de elopmen (oke & o oha, 2021). his scou ge
unde mines he e ec i eness o good go e nance and policies, hinde ing economic g ow h. his pe a-
si e co up ion e odes public us and con idence in public ins i u ions, causing de imen al e ec s on
he s a e, i s ins i u ions, and i s people (Mo is & Klesne , 2010).
consequen ly, co up ion educes in es men , esul ing in low p oduc i i y, ou pu , and income le els.
co up ion cu ails a na ion’s gDp by limi ing in es men oppo uni ies (osinubi e al., 2021). gi en he
ad e se consequences o co up ion, i is impe a i e o add ess his issue in ghana wi hou comp omise,
beginning wi h he accoun ing ainees and p ac i ione s who would become he ga ekeepe s.
he li e a u e has explo ed he mul i ace ed ac o s in luencing he an ico up ion p ac ices o accoun -
ing p ac i ione s, emphasising s uc u al, and ins i u ional e o ms, such as obus in e nal con ols (Addo,
2021) and well-de ined legal amewo ks ( o es, 2020). hese ac o s ha e gained p ominence due o
© 2024 he au ho (s). Published by in o ma uK Limi ed, ading as aylo & F ancis g oup
CONTACT Joseph u uo Kwa eng [email p o ec ed] Depa men o Business and social sciences educa ion, uni e si y o Cape
Coas , Cape Coas , ghana.
h ps://doi.o g/10.1080/23311975.2023.2283935
his is an open access a icle dis ibu ed unde he e ms o he C ea i e Commons a ibu ion License (h p://c ea i ecommons.o g/licenses/by/4.0/), which
pe mi s un es ic ed use, dis ibu ion, and ep oduc ion in any medium, p o ided he o iginal wo k is p ope ly ci ed. he e ms on which his a icle has been
published allow he pos ing o he accep ed Manusc ip in a eposi o y by he au ho (s) o wi h hei consen .
ARTICLE HISTORY
ecei ed 12 oc obe
2023
e ised 5 no embe
2023
Accep ed 6 no embe
2023
KEYWORDS
eligiosi y; co up ion;
accoun ing; accoun ing
educa ion; accoun ing
s uden s
SUBJECTS
co po a e go e nance;
e hics; Accoun ing
REVIEWING EDITOR
collins n im, uni e si y o
sou hamp on, uni ed
Kingdom o g ea B i ain
and no he n i eland
2 J. . KWA eng e Al.
hei e icacy in de e ing indi iduals and accoun ing p ac i ione s om engaging in co up ac i i ies,
unde pinned by he h ea o puni i e measu es, con inuous o e sigh , and moni o ing mechanisms.
none heless, loopholes in hese con ol sys ems can pe pe ua e co up p ac ices, necessi a ing a mo e
sus ainable s a egy o comba ing co up ion. A compelling and p agma ic app oach in ol es imple-
men ing comp ehensi e educa ional p og ams (hause , 2019) designed o in luence he beha iou o
indi iduals and accoun ing p o essionals posi i ely. c ucially, p o iding an ico up ion and e hics aining
o accoun ing p ac i ione s can signi ican ly enhance hei in eg i y. in addi ion, he b oade socie y and
eligious bodies hold pi o al oles in shaping he e hical ounda ions o indi iduals who la e emba k on
ca ee s as accoun ing p ac i ione s, ins illing a s ong e hos agains co up p ac ices (la son, 2018). his
holis ic and mul i ace ed app oach is expec ed o o i y he e hical ab ic o accoun ing p ac i ione s,
con ibu ing o hei inco up ibili y.
egula eligious p ac ice has been shown o inocula e indi iduals agains a ious social p oblems,
including co up ion, suicide, and d ug abuse (oyedokun & emmanuel, 2016). howe e , he le el o eli-
giosi y is mo e in luen ial han he speci ic eligious denomina ion. his is because eligiosi y e lec s he
dep h o an indi idual’s eligious belie s and expe iences and eligion’s ole in socie y ( oys onn e al.,
2021). Acco ding o gokcekus and ekici (2020), eligiosi y, a he han eligious a ilia ion, has a di ec
impac on he le el o co up ion. Besides, i is belie ed ha an ico up ion aining becomes signi i-
can ly mo e impac ul when conduc ed and communica ed h ough eligious o ganisa ions o leade s,
le e aging he mo al s anda ds o majo eligions. his is because eligion is a guiding sys em o no ms
and alues in luencing indi iduals’ beha iou (King, 2008). Also, all eligious bodies in ghana and beyond
condemn co up ac i i ies (Ande son & ay iah, 2019). Being eligious conno es ha one will uphold he
an ico up ion alues o hei eligion and ansla e i o wha is e hical and p ac ice an ico up ion.
e hics also holds signi ican po en ial in comba ing co up ion, as i helps indi iduals ecognise a
highe pu pose in li e beyond sel -in e es (Baud e al., 2021). he global ocus on e hical beha iou has
in ensi ied ecen ly (Malone, 2020; okougbo e al., 2021; ahmawa i, 2022). his emphasis on e hics has
ex ended o he ield o accoun ing educa ion, wi h e hics educa ion in e en ions in oduced by in e -
na ional accoun ing educa ion s anda d boa ds. By inco po a ing e hics cou ses, accoun ing educa ion
aims o ackle co up ion and p omo e e hical beha iou wi hin he p o ession (sambala e al., 2020).
including in eg i y and e hics cou ses in accoun ing educa ion is suppo ed by esea ch emphasising he
signi icance o he ea ly o ma ion o e hical decision-make s. shneide man’s (2020) s udy demons a es
ha ins illing e hical decision-making skills a an ea ly s age p o oundly impac s indi iduals’ abili y o
make conscien ious choices.
o hs ein (2021) highligh s he po en ial o in e nalising e hical alues h ough accoun ing educa ion
in e en ion o educe co up ion and p omo e e hical beha iou , he eby aligning eligiosi y wi h e hical
conduc . i is belie ed ha by equipping accoun ing s uden s wi h he necessa y knowledge and skills o
make e hical decisions, accoun ing e hical educa ion p omo es in eg i y and educes co up p ac ices
wi hin eligious and non- eligious con ex s (Al-ebel e al., 2020; linando e al., 2023). encou aging indi id-
uals o ac e hically and nu u ing a mo al iden i y ha p io i ises he well-being o o he s o e sel -in e es
a e essen ial componen s ha help os e a cul u e o in eg i y (Albanese, 2022). he emphasis on indi id-
ual mo al educa ion complemen s and enhances he e ec i eness o social alues buil h ough one’s
commi men o eligious alues in cu bing co up ion. Mo eo e , e hics educa ion h ough accoun ing
educa ion plays a c ucial ole in educing co up ion and b idging he gap be ween eligiosi y and
co up ion.
his s udy makes c i ical empi ical con ibu ions by acknowledging he i al ole o e hics educa ion
h ough accoun ing educa ion in he complex ela ionship be ween eligiosi y and indi iduals’ an ico -
up ion beha iou , pa icula ly hose unde going aining as accoun ing p ac i ione s. unlike p e ious
s udies ha me ely explo ed a linea connec ion, his esea ch del es deepe in o how e hical educa ion
is a po en media o in his nexus. By ecognising he signi icance o e hical educa ional in e en ion,
his s udy expands ou unde s anding o he ac o s in luencing an ico up ion beha iou among accoun -
ing p ac i ione s. i mo es beyond con en ional analyses and sheds ligh on he phenomenon as he
s udy seeks o;
a. examines he in luence o eligiosi y on e hics de eloped h ough educa ional in e en ion;
cogen Business & MAnAgeMen 3
b. de e mine he in luence o eligiosi y on he an ico up ion p opensi y o accoun ing s uden s;
c. examine he in luence o e hics educa ion on he an ico up ion p opensi y o accoun ing s uden s
and
d. explo e he media ing e ec o e hical educa ional in e en ion on he ela ionship be ween eligi-
osi y and an ico up ion p opensi y.
he subsequen sec ions o he pape del e in o essen ial componen s. Fi s ly, he li e a u e e iew
p o ided he heo e ical basis o he s udy is expounded upon p o iding a solid ounda ion. empi ical
e iew guided he o mula ion o he hypo heses, while he concep ual amewo k was elucida ed o
o e a comp ehensi e unde s anding o he p oposed ela ionship be ween he a iables unde in es i-
ga ion. he me hodology was hen me iculously ou lined, ensu ing anspa ency and ep oducibili y.
subsequen ly, he s udy’s esul s a e p esen ed, and he indings a e ho oughly discussed, leading o
conclusi e insigh s and co esponding ecommenda ions. Finally, he limi a ions associa ed wi h he
s udy a e acknowledged and add essed.
Li e a u e e iew
Theo e ical basis o he s udy
he social con ol heo y by a is hi schi examines he ole o bonds be ween indi iduals and socie y
in p e en ing de ian beha iou (hi schi, 1969). he heo y posi s ha while indi iduals possess he p o-
pensi y o engage in de ian beha iou , hei bonds wi h socie y p o ide a ounda ion ha con ols
hem o a oid such beha iou . i u he asse s ha he p ima y sou ce o con ol is in e nal, o igina ing
om wi hin he indi idual a he han being ex e nally imposed by ex e nal o ces. his pe spec i e sug-
ges s ha indi iduals a e inclined o con o m o and uphold hei socie y’s es ablished ules and egula-
ions (hobbs, 2005). he con ol and bond expe ienced by indi iduals a e ypically in luenced by a ious
ac o s, including a achmen (emo ional connec ions), commi men (in es men in con en ional socie y),
in ol emen (pa icipa ion in con en ional ac i i ies), and belie (accep ance and in e nalisa ion o soci-
e y’s no ms, alues, and mo al codes) wi hin he socie y o which hey belong (p a , 2005). in o he
wo ds, an indi idual’s beha iou is in luenced by in e nalising sha ed ules, alues, and a i udes speci ic
o hei socie y (Be oldo & cas o, 2016).
he social con ol heo y assumes ha s ong social bonds au oma ically lead o con o mi y, igno ing
he possibili y o some in e media e a iables ha enhance o de ail such an e ec . Fo ins ance, esea ch
on o ganised c ime and gangs demons a es how indi iduals can o m s ong bonds wi hin de ian sub-
cul u es, leading o inc eased c iminal ac i i y (Decke e al., 2020). simila ly, people’s bond wi h hei
eligion can be eo ien ed h ough educa ion.
he heo y unde lying he ela ionship be ween indi iduals and socie y, which posi s ha social ies
mo i a e indi iduals o con o m o socie al no ms, aligns wi h he cen al a gumen pu o h in his
s udy. he s udy asse s ha indi iduals belonging o eligious g oups a e likely o commi o hei
espec i e eligious communi ies i mly. consequen ly, as hei eligious commi men in ensi ies, hese
indi iduals a e mo e inclined o uphold he alues o hei eligion, including adhe ence o an ico up-
ion p ac ices. ne e heless, he s udy con ends ha in e ening ac o s may in luence his ela ionship.
speci ically, i acknowledges ha accoun ing p ac i ione s, despi e hei eligious a ilia ions, unde go
aining based on he accoun ing cu iculum, and his aining has he po en ial o media e he in lu-
ence o hei eligious ies on hei an ico up ion beha iou . his pe spec i e emphasises he signi i-
cance o examining he in e play be ween eligious commi men and p o essional aining in shaping
indi iduals’ a i udes and beha iou s ega ding co up ion. While eligious ies may ini ially os e a
sense o mo al esponsibili y and a commi men o e hical conduc , he s udy unde sco es he ole o
o mal educa ion in media ing he mani es a ion o hese alues in p o essional con ex s. By explo ing
he complex in e ac ion be ween eligious in luences and p o essional aining, his s udy o e s a
nuanced unde s anding o how di e se ac o s con ibu e o indi iduals’ an ico up ion beha iou s
wi hin an accoun ing p ac ice.
4 J. . KWA eng e Al.
Hypo hesis de elopmen and empi ical e iew o li e a u e
se e al s udies ha e examined he ela ionship be ween eligiosi y and co up ion, bu he indings ha e
been inconsis en . some s udies ha e ound a posi i e ela ionship be ween eligiosi y and co up ion
(saman a, 2011), indica ing ha highe le els o eligiosi y a e associa ed wi h inc eased co up ion. on
he o he hand, o he s udies ha e disco e ed a nega i e ela ionship be ween eligiosi y and co up ion
(Blackbu n & powell, 2011; Anokhin & schulze, 2009), sugges ing ha highe le els o eligiosi y a e asso-
cia ed wi h lowe co up ion. in e es ingly, some s udies ha e ound no ela ionship be ween eligion
and co up ion (shabbi & Anwa , 2007; shadabi, 2013). in he con ex o ghana, Ande son and ay iah
(2019) a gue ha co up ion emains high despi e he high eligiosi y among he people. hey sugges
ha his may be because many chu ches in ghana ocus on he p ospe i y and weal h o hei membe s,
which can con ibu e o co up p ac ices.
Fu he mo e, po e y is widesp ead, and he e is a mo al ailu e among mos ghanaians when i
comes o co up p ac ices. Also, using s uc u al equa ion modelling and a sample o 825 indonesian
Muslim s uden s, Junaidi e al. (2023) ound a posi i e co ela ion be ween eligion and social capi al,
which is a desi able alue. linando e al. (2023) ga e aluable insigh s in o he complex ela ionship
be ween eligiosi y and he islamic wo k e hic, highligh ing he e ol ing na u e o his ela ionship. he
indings unde sco e he impo ance o conside ing he in luence o a ious socie al and cul u al ac o s,
alongside indi idual eligiosi y, when examining wo k e hics wi hin a eligious con ex . i is sugges i e
om he empi ical e idence ha eligiosi y can play a ole in he in e nalisa ion o e hical alues and
he an ico up ion p opensi y o accoun ing s uden s. he s udy, he e o e, hypo hesises ha ;
h1: eligiosi y signi ican ly in luences he in e nalisa ion o e hical alues h ough e hics educa ion.
h2: eligiosi y signi ican ly in luences he an ico up ion p opensi y o accoun ing s uden s.
Acco ding o Dewan a a e al. (2021), he impac o e hical educa ion on e o s o comba co up ion
is subs an ial. e hics educa ion plays a i al ole in p e en ing co up ion by p o iding educa ional ma e-
ials on an ico up ion o young indi iduals, hus os e ing an an ico up ion cul u e (su yan o e al.,
2018). e hical educa ion empowe s s uden s and indi iduals o enhance hei po en ial o esis co up-
ion (Di wan, 2019). p omo ing e hical beha iou is c ucial o cul i a ing g ea e mo al in eg i y as indi-
iduals ace a ious p essu es om di e en sphe es, including co po a e, go e nmen al, medical, and
educa ional con ex s (Ahmad, 2021). Again, ins illing highe e hical s anda ds h ough eaching, aining,
and p ac ice is essen ial, ul ima ely leading o inc eased indi idual accoun abili y o coun e co up
in luences (holmes e al., 2022). he empi ical li e a u e on he ole o e hical educa ion as an in e en-
ion o deal wi h co up ion has been e ealing. in hei s udy, Al-ebel e al. (2020) examine he impac
o eligiosi y and accoun ing expe ise on audi epo lag. hey ound ha he eligiosi y o op leade s,
such as ceos and audi commi ee chai s, does no signi ican ly a ec audi epo lag, while accoun ing
expe ise is linked o sho e lag.
in e es ingly, when a op leade possesses eligious belie s and accoun ing expe ise, he e is a mo e
signi ican educ ion in lag. Junaidi e al. (2023) also explo ed how eligiosi y impac s s uden s’ social
capi al and subsequen ly in luences hei en ep eneu ship sel -e icacy and mo i a ion. he esul s
showed ha a ious dimensions o social capi al pa ially media e he link be ween eligiosi y and en e-
p eneu ship ou comes. F om he o going empi ical wo ks, i is p esupposed ha he in e nalisa ion o
e hical alues p o ided h ough e hical educa ion as an in e en ion has he likelihood o in luencing
inco up ibili y o accoun ing s uden s and media ing he eligiosi y and inco up ibili y nexus o accoun -
ing s uden s. he s udy, he e o e, hypo heses ha
h3: in e nalisa ion o e hical alues h ough e hics educa ion signi ican ly in luences he an ico up ion p open-
si y o accoun ing s uden s.
h4: in e nalisa ion o e hical alues h ough e hics educa ion mode a es he ela ionship be ween eligiosi y
and an ico up ion p opensi y.
cogen Business & MAnAgeMen 5
Concep ual amewo k
he p eceding a gumen and e iew o heo e ical and empi ical wo ks culmina e in de eloping a com-
p ehensi e amewo k ha se es as a guiding p inciple o his s udy, isually ep esen ed in Figu e 1.
he amewo k posi s ha eligiosi y possesses he po en ial o impac he ex en o which accoun ing
p ac i ione s can in e nalise e hical alues h ough educa ional in e en ions. Fu he mo e, i is hypo he-
sised ha eligiosi y in luences accoun ing s uden s’ inclina ion owa ds an ico up ion beha iou s.
Mo eo e , i is belie ed ha e hical alues acqui ed ia educa ional in e en ions can in luence accoun ing
p ac i ione s’ p opensi y o an ico up ion beha iou s. las ly, he amewo k sugges s ha educa ional
in e en ions can media e be ween eligiosi y and accoun ing p ac i ione s’ an ico up ion endencies.
Me hodology
Resea ch design and sampling p ocedu e and sample size
he co ela ional esea ch design was employed o execu e he s udy. he design was deemed app op i-
a e because o he ques o es ablish ela ionships among he a iables explo ed. he popula ion o he
s udy comp ised Mas e o Business Adminis a ion (Accoun ing) s uden s om a ious uni e si ies in
ghana. Almos all he s uden s a e gain ully employed and wo king and ha e signed up o dis ance
MBA p og ammes o enhance hei knowledge, imp o e hei e ec i eness and p oduc i i y o secu e
hei jobs. A andom sample o 447 MBA (Accoun ing) s uden s was selec ed h ough simple andom
sampling o pa ake in he s udy. F om he esponden s’ age dis ibu ion, 73 esponden s (16.3%) we e
be ween he ages o 22 and 29. he majo i y o esponden s (52.1%), who numbe ed 233, we e in hei
hi ies. Abou 28% (125) o he esponden s engaged in he esea ch we e in hei o ies. in addi ion,
jus 16 (3.6%) esponden s we e 50 o 59 yea s old. he esponden s comp ised 266 males (50.6%) and
221 emales (49.4%). he esponden s belonged o ei he he islamic eligion (52 ep esen ing 11.6%) o
he ch is ian eligion (394; 88.1%). he e was only one adi ionalis .
Da a collec ion ins umen and p ocedu e
Da a was ga he ed wi h he use o a sel -designed close-ended ques ionnai e. he ques ionnai e was
used o collec esponden s’ eligious belie s and e hics educa ion. A igne e was also used o ga he
da a on he an ico up ion in en ions o he accoun ing o icials. eligiosi y was measu ed wi h a
sel -de eloped scale which was guided by he concep ual unde pinning o eligiosi y (holdc o , 2006).
he measu es o eligiosi y emana ed om he concep ha eligiosi y is he indi iduals’ immense com-
mi men o hei eligious belie s. he e o e, he i ems conside ed esponden s’ pe cep ion o he ele-
ance and impo ance o hei eligion o hem and hei in ol emen in i . he i ems measu ing he
in e nalisa ion o e hics educa ion we e measu ed wi h a sel -de eloped scale c a ed based on he
in e na ional Accoun ing educa ion s anda d Boa d [iAesB] (2017) p onouncemen s. he p onouncemen s
sugges lea ning ou comes o e hics o be exhibi ed in he in e nalisa ion and unde s anding o in eg i y,
objec i i y, p o essional compe ence and due ca e, con iden iali y, and p o essional beha iou . e hical
educa ion a iable was he e o e measu ed conside ing hese sub- a iables as si ua ed in he con ex o
Figu e 1. Concep ual amewo k.
6 J. . KWA eng e Al.
accoun ing e hics. All he a iables we e measu ed on he ag eemen o s a emen s on a 5-poin
like - ype scale wi h 1 = sligh ly Ag ee, 2 = Mode a ely Ag ee, 3 = Ag ee, 4 = highly Ag ee, and
5 = ex emely Ag ee.
he design o he igne e was guided by he concep o co up ion and an ico up ion, as explained
by Wahyuni e al. (2015) and Doig and iley (1998). hey concep ualised co up ion as decisions and
p ac ices ha a e no consis en wi h he accoun ing e hical alues and do no inu e o he gene al
good o he o ganisa ion o coun y o he accoun ing s uden o p ac i ione . he e o e, he igne e
ga e h ee p ac ical scena ios equi ing hei decision on issues challenging in eg i y, objec i i y, p o es-
sional compe ence and due ca e, con iden iali y, and p o essional beha iou . he possible decisions we e
p o ided on a 5-poin like - ype scale, wi h 1 being he mos co up decision and 5 being he mos
inco up decision.
pe mission was ob ained om he esponden s ollowing e hical p inciples o consen , con iden iali y,
and anonymi y o he esponden s be o e da a collec ion began. Wi h he aid o a esea ch assis an ,
ques ionnai es we e dis ibu ed o esponden s. esponden s we e ad ised o be hones in hei
esponses o he su ey’s ques ions.
Measu emen alida ion and eliabili y
o alida e he model, i equi ed ha he measu es o he da a collec ion ins umen we e bo h eliable
and alid, hence assessing he model wi h se e al diagnos ics (indica o s eliabili y, in e nal consis ency
eliabili y, con e gen alidi y, disc iminan alidi y, and common me hod bias es ) p esc ibed o pa ial
leas squa ed s uc u al equa ion modelling (hai e al., 2019).
he esul s in able 1 show he diagnos ic ou come o he ou e model. he ou e loadings ange
om 0.628 o 0.986, wi h mos measu ing abo e 0.7, indica ing ha he indica o s a e eliable measu es
o hei espec i e a iables (hai e al., 2019). Also, c onbach’s alpha and composi e eliabili y measu es
( ho_A and ho_c) exceeded he minimum h eshold o 0.7. his p o ed he p esence o in e nal consis-
ency eliabili y among he measu es o each la en a iable. he a e age a iance ex ac ed (A e) was
abo e he minimum h eshold o 0.5 and indica ed con e gen alidi y.
he esul s in able 2 p o ide he h M a ios ha indica e he p esence o disc iminan alidi y
among he a iables in he model. he a ios we e below he uppe limi o 0.8, and all he a ios’ es i-
ma es we e signi ican ly alid as all he es ima ed alues ell wi hin a posi i e con idence in e al ange.
Common me hod bias
i was impe a i e o es o common me hod bias (cMB), gi en he s udy’s endency o elici socially
desi able esponses om he esponden (siemsen e al., 2010). hence, he man’s one- ac o es was
Table 1. ou e model speci ica ions.
La en a iable indica o s
ou e
loadings
C onbach’s
alpha
Composi e
eliabili y ( ho_a)
Composi e
eliabili y ( ho_c)
a e age a iance
ex ac ed (aVe)
e hics educa ion (ei) ei1 0.678 0.874 0.889 0.902 0.571
ei2 0.755
ei3 0.803
ei4 0.813
ei5 0.831
ei6 0.770
ei7 0.617
Religious belie (RB) Rel1 0.827 0.847 0.896 0.884 0.565
Rel2 0.817
Rel3 0.859
Rel4 0.666
Rel5 0.744
Rel6 0.552
an ico up ion
p opensi y (aCP)
aP1 0.804 0.852 0.871 0.912 0.777
aP2 0.844
aP3 0.986
cogen Business & MAnAgeMen 7
conduc ed o es o he absence o common me hod bias in he model. he e is no p oblem wi h
common me hod bias in his da a as he o al a iance ex ac ed by one ac o is 32.782%, less han he
ecommended h eshold o 50%.
Da a p ocessing and analysis
he da a was sc eened using he comme cial spss e sion 26 o check o da a en y e o s using e-
quency and pe cen age. he demog aphic cha ac e is ics o he esponden s we e analysed using e-
quencies and pe cen ages. he comme cial sma pls e sion 4.1 so wa e was used o analyse and
ob ain esul s o he s udy’s objec i es. speci ically, he pa ial leas squa ed- s uc u al equa ion
Modelling (pls-seM) s a is ic was used o es he hypo hesised ela ionships. he pls-seM, a igo ous
nonpa ame ic s a is ical ool, p o ides a concu en assessmen o cons uc s and measu es alidi y, eli-
abili y, and ela ionships among unobse able la en a iables (hai e al., 2019).
Resul s
he s udy esul s a e p esen ed in ables and igu es o help app ecia e he indings. he indings o he
esea ch ques ions we e ob ained and discussed om he esul s. Age and gende we e con ol a iables;
hey had no signi ican in luence on he model and we e no discussed u he . he coe icien o de e -
mina ion (R2=.197) shows ha he exogenous a iables explained abou 20% a ia ion pe cen o he
a ia ions in he e hical educa ion o accoun ing s uden s. he exogenous a iables (e hics educa ion and
eligiosi y) explained only a 9% a ia ion in an ico up ion in en ion. Figu e 2 shows he s uc u al pa hs
o eligiosi y, e hics educa ion and he p opensi y o be an ico up .
Religiosi y signi ican ly in luences in e nalisa ion o e hical alues h ough e hics educa ion
able 3 and Figu e 2 showed a s a is ically signi ican in luence o eligiosi y on he e hics educa ion
de elopmen in accoun ing s uden s (β = .444; = 7.575; p < .001), which con i ms he hypo hesised
ela ionship. he e ec size showed ha eligiosi y had a medium e ec ( 2 = 0.245) on he e hics edu-
ca ion imbibed by he s uden s.
In e nalisa ion o e hical alues h ough e hics educa ion signi ican ly in luences he
an ico up ion p opensi y o accoun ing s uden s
able 3 and Figu e 2 show a signi ican in luence o e hics educa ion on he accoun ing s uden s’ an i-
co up ion p opensi y (β = .300; = 5.672; p < .001), which con i ms he hypo hesised ela ionship. he
esul s also showed a small e ec ( 2 = 0.079) in he in luence o e hics educa ion on he an ico up ion
p opensi y o he s uden s.
Table 2. H M a ios.
Con idence in e al
H M a ios Lowe Limi 2.5% uppe Limi 97.5%
Religiosi y -> e hics educa ion 0.467 0.329 0.590
age -> e hics educa ion 0.070 0.052 0.139
age -> Religiosi y 0.076 0.053 0.154
an ico up p opensi y -> e hics
educa ion
0.346 0.236 0.456
an ico up p opensi y -> Religiosi y 0.151 0.063 0.281
an ico up p opensi y -> age 0.019 0.010 0.119
gende -> e hics educa ion 0.041 0.030 0.132
gende -> Religiosi y 0.055 0.035 0.140
gende -> age 0.050 0.002 0.143
gende -> an ico up p opensi y 0.038 0.014 0.122
