Academic Dishonesty in the Accounting Curriculum

• In Event: Reception with Effective Learning Strategies Displays

Abstract

The issue of ethical behavior within the accounting student population is very critical as these students will be the accounting profession’s leaders of the future. As cheating behavior by accounting students may be indicative of future unethical professional behavior, the purpose of this study is to examine students’ motivations and capabilities toward cheating behavior relying on the theory of planned behavior. Academic dishonesty (AD) appears to be widespread globally within Schools of Business.

AD is any type of cheating that occurs in relation to a formal academic exercise. It can include plagiarism, fabrication, deception, cheating and sabotage. Factors that have been linked to cheating include time pressure, GPA, competitiveness, self-esteem and weights of grades. Despite efforts to uphold such principles, AD is a growing concern for most educational institutions. Sparked by the rise of the Internet and increased technological developments over the last twenty or so has made it easier for students to plagiarize, fabricate, and tamper with information. Environmental conditions can be managed to some extent, limiting opportunities for dishonesty. The overall academic climate at an institution can be critical in the effectiveness of academic integrity by limiting opportunities for dishonesty which can include strict adherence to policy, use of honor codes and a sense of ethical intellectual purpose.

The research survey will be based upon the theory of planned behavior and moral reasoning including motivational factors along with different social and academic pressures. This area of research is important to accounting educators as we emphasize traits such as integrity and professionalism to accounting students. This survey will preliminarily be constructed based on a review of the existing literature and brainstorming meetings.

Several preliminary themes of the final survey have been explored including:
• The meaning and definition of AD;
• The characteristics of AD
• How students comprehend AD
• What motivates students to cheat
• The challenges posed by AD
This survey will utilize a five-point Likert scale including three areas: basic demographic information (gender, grade point average, university level and major), factors that may influence cheating, and cheating behaviors.

Author

• Joseph Krupka, Lander University