Values and moral development of undergraduate accounting students at an Islamic university and a non-religious university in Malaysia

Fadzly, Mohamed Nazri (2010) Values and moral development of undergraduate accounting students at an Islamic university and a non-religious university in Malaysia. PhD thesis, University of Glasgow.

Abstract

This thesis explores the implications of education within the context of an Islamic university on ethical development of accounting students, namely, on the aspects of moral reasoning ability and personal value preferences. A mixed-methodology research approach was used to address the thesis’ two-part research purpose. First, a case study investigation was carried out to explore the values that are emphasized at the Islamic University, and the ways the values are conveyed to the students. For comparison purpose, a similar investigation was conducted on the case of another university with generally secular orientation. The case study data were generated from semi-structured interviews with faculty members and students, documents, and direct observation. Second, data on moral reasoning ability and personal value preferences of accounting students at the two universities were gathered using a survey instrument containing Rest’s Defining Issues Test (DIT) and Schwartz’s Values Survey (SVS). The survey data were analyzed to establish the differences between accounting students from the two universities, and changes that could have taken place during their course of study. The findings of the case study revealed that the Islamic University indicates a greater commitment toward developing the students’ moral character, namely, by instilling Islamic values. There were indications that such values are delivered through the formal curriculum, the lecturers, and some aspects of the university’s general environment. Analyses of the survey data, on the other hand, have yielded mixed results. While moral reasoning ability was found to be higher for students at the Islamic University, there was no evidence of an increase with progression into a higher level of study, which is in contrast with the case of students at the non-religious University. There were also differences between these two cohorts as regards personal value preferences, particularly, in respect of values that are associable with religious commitment. In general, however, significant changes in personal value preferences seem unlikely for students at both universities. Overall, the findings have contributed toward understanding the impact of university setting on ethical development of accounting students, and thus are of potential benefits to accounting educators and regulators.

• Item Type: Thesis (PhD)
• Qualification Level: Doctoral
• Keywords: moral development, value, accounting student, islam, religion, Malaysia
• Colleges/Schools: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Supervisor's Name: McPhail, Prof. Ken and McKernan, Dr John
• Date of Award: 2010
• Depositing User: MR MOHAMED NAZRI FADZLY
• Unique ID: glathesis:2010-2263
• Copyright: Copyright of this thesis is held by the author.
• Date Deposited: 29 Nov 2010
• Last Modified: 10 Dec 2012 13:53
• URI: https://theses.gla.ac.uk/id/eprint/2263