Relationship between Money Ethics & Ethical Perception of Accounting Students with Understanding the Questionable Actions

Nowadays, fraudulent activities had devastating effects on investment and financial markets; and fraud, misrepresentation, and one-sided manipulation in documents and other professional misconducts have led to increase lack of public confidence to the accounting profession. Accordingly, the accountants should be able to cope with pressures which exist on behalf of themselves or external resources. The present study aims to investigate the relationship between money ethics and accounting students ethical perception with understanding the questionable accounting events and actions.
This study is descriptive- correlation research. The population of research includes all undergraduate and graduate accounting students in Fars province universities, that 435 people were selected among them by simple random sampling as the research sample. The tool used in this study was a questionnaire, and the Kolmogorov-Smirnov test and Spearman and Pearson correlation tests were used to analyze the data.
Results of the study showed that there is positive and significant relationship between money ethics (love of money) and ethical perception of accounting students and their understanding to the questionable and fraudulent accounting events.
Considering the relationship between money ethics and ethical perception of accounting students with understanding the questionable actions, it seems essential that the professional authorities should emphasize on training of students’ monetary ethics principles and the way of implementing and using these principles in dealing with questionable and fraudulent accounting events and consider the moral lesson issues along with other specialized topics to the accounting students.