ASSESSING THE MORAL CREDENTIALS OF THE NEXT GENERATION OF ACCOUNTANTS

Abstract

The study assessed the progress of Malaysian Universities in producing morally upright accountants by evaluating the moral competencies of the third year accounting students enrolled at the universiti Sains Islam Malaysia (USIM). An instrument was developed through a collaboration with Islamic accounting scholars; 79 third year students were surveyed. The survey revealed that the current crop of the third year accounting students were not morally competent enough to deal with the inevitable moral dilemmas they will face in the workplace. The implication of this results is that USIM's accounting department has to reexamined its current curriculum as to its ethics coverage.