Assessing the Moral Credentials of the Next Generation of Accountants

Abstract

The study assessed the progress of the Malaysian Universities in producing morally upright accountants by evaluating the moral competencies of third year accounting students enrolled at Universiti Sains Islamic University (USIM). An instrument was developed through a collaboration of islamic accounting scholars; 79 third –year students were surveyed. The survey revealed that the crop of the third year accounting students were not morally competent enough to deal with inevitable moral delinmas they will face in the work place. The implication of this result is that USIM accounting department has to re-examine its current curriculum as to its ethic coverage.