Bài viết Tạp chí Nghiên cứu Tài chính Kế toán từ năm 2026
Duyệt Bài viết Tạp chí Nghiên cứu Tài chính Kế toán từ năm 2026 theo Chủ đề "accounting - auditing students"
- Ấn phẩmCultural factors affecting the ethical decisions of accounting - auditing students(Học viện Tài chính, 2026) Nguyen Thi Thanh Hai PhD.This research study was conducted to determine the influence level of cultural factors including education, gender, power distance, and risk-taking propensity on the ethical decisions of economics students in the accounting and auditing field in Vietnam. Data were collected from 194 valid observations through an online questionnaire with four specific ethical scenarios, targeting students from universities in Hanoi and several practicing auditors. Quantitative methods were applied with structural equation modeling (SEM) analysis, path analysis, and linear regression techniques. Research results show that cultural factors all have significant impacts on the ethical awareness and intention of learners and practitioners. Specifically, risk-taking propensity has an inverse effect on ethical awareness; females demonstrate higher levels of ethical sensitivity than males. Notably, power distance is the strongest influencing factor, clearly reflecting the vertical organizational cultural characteristics in Vietnam. Regarding the education factor: final-year students have higher ethical awareness than first-year students; major students are more cautious with risks. An important finding contrary to initial expectations was that auditors actually had higher ethical awareness scores than students (on an inverse scale). This indicates that auditors' actual ethical awareness is lower than that of students, reflecting a gap between academic ethics and practice ethics. This issue is discussed in depth in the paper. The research model achieved good fit and explained 53.8% of the dependent variable's variance. Based on these findings, the research confirms the central role of cultural factors, while providing empirical basis for recommendations on innovating ethics training programs, human resource management strategies, and building transparent corporate culture in the auditing industry.
