Ethical Sensitivity and Ethical Behavior of Accounting Students from Kuwait
DOI:
https://doi.org/10.18533/hbnex158Keywords:
Ethical behavior Ethical sensitivity -Moral reasoning -Ethics education -Ethical climateAbstract
This study investigates the factors influencing ethical sensitivity and ethical behavior of accounting students from Kuwait. Specifically, it examines the impact of individual characteristics, such as ethical reasoning and internal locus of control, and psychological traits, along with ethics education on ethical sensitivity. The study also explores the influence of moral reasoning, ethical sensitivity, and the perceived ethical climate on students' ethical behavior. Additionally, it considers the moderating role of motivation on the relationship between moral reasoning and ethical behavior as well as ethical sensitivity on ethical behavior. Utilizing a quantitative research design, the data were collected from a sample of accounting students through a structured questionnaire developed based on the extant literature review. The results revealed that individuals and psychological characteristics along with ethics education significantly enhance ethical sensitivity, underscoring the importance of these factors in ethics education. Furthermore, moral reasoning, ethical sensitivity, and a supportive ethical climate positively impact the ethical behavior of the students. The findings also indicate that motivation moderates the effect of moral reasoning on ethical behavior, suggesting that intrinsic motivation strengthens ethical conduct.
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