Demographic determinants of accounting students' ethical sensitivity ( A Survey Study on Students of the Accounting Department at the Faculty of Economics at Tishreen University)
Abstract
The research aimed to explore the ethical sensitivity of accounting students at Tishreen University, and to study the impact of some demographic determinants on it, namely gender, age, place of origin, academic performance, and current academic year.
To achieve the research objectives, hypotheses were developed based on the literature review of previous studies, then a survey was conducted using a questionnaire to collect the data necessary to test the hypotheses. The questionnaire was distributed to accounting student in third and fourth years at the Faculty of Economics at Tishreen University. 139 acceptable responses were received. The data was transcribed and analyzed using SPSS. Descriptive statistics were relied upon to explore the ethical sensitivity of accounting students. And the Independent Samples Test and the Simple Linear Regression were relied upon to test the hypotheses related to the determinants of ethical sensitivity, after the data had been explored and the conditions of the two aforementioned tests had been verified.
The results showed that the ethical sensitivity of accounting students at the Faculty of Economics at Tishreen University is within the average range (middle), and that fourth-year students are more ethically sensitive than third-year students, meaning that the academic year has a statistically significant effect on students’ ethical sensitivity and that students’ progress in the academic years is within Accounting specialization increases their ethical sensitivity. As for the other studied determinants (gender, age, place of origin, academic performance), they do not have a statistically significant effect on the ethical sensitivity of accounting students at Tishreen University.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
-
The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences
Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences . The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher
-
journal uses a CC BY-NC-SA license which mean
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material
- The licensor cannot revoke these freedoms as long as you follow the license terms.
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
-
ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
