Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia

Research Article

Influence of Gender on Ethical Judgement: A Case Study of Undergraduate Accounting Students in a South African University

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  • @INPROCEEDINGS{10.4108/eai.10-8-2022.2320815,
        author={Oluwatosin D. Adenitan and Mishelle  Doorasamy},
        title={Influence of Gender on Ethical Judgement: A Case Study of Undergraduate Accounting Students in a South African University},
        proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia},
        publisher={EAI},
        proceedings_a={ICBAE},
        year={2022},
        month={8},
        keywords={ethics ethical judgment accounting students gender},
        doi={10.4108/eai.10-8-2022.2320815}
    }
    
  • Oluwatosin D. Adenitan
    Mishelle Doorasamy
    Year: 2022
    Influence of Gender on Ethical Judgement: A Case Study of Undergraduate Accounting Students in a South African University
    ICBAE
    EAI
    DOI: 10.4108/eai.10-8-2022.2320815
Oluwatosin D. Adenitan1,*, Mishelle Doorasamy1
  • 1: University of KwaZulu-Natal, Durban, South Africa
*Contact email: tosinade2006@yahoo.com

Abstract

The ethical judgment of undergraduate accounting students in a South African University as differentiated by gender is examined in this paper. An 8-item instrument, Multidimensional Ethics Scale (MES), was employed for measuring the ethical judgment of 323 students of both genders. Four different scenarios of accounting ethical issues were selected and adapted for the purpose of this study. A hypothesis was tested on whether there is a significant difference between the ethical judgment of both genders of undergraduate accounting students or not. It was revealed that there are significant differences in the ethical judgment of the male and female undergraduate accounting students. The overall results based on MES further disclosed that female students judged unethical actions engaged by individuals in the scenarios as more ethical than their male counterparts. This finding opposes the belief that female gender is more ethical than male when faced with ethical dilemmas.