Accounting Student’s Moral Judgment and Integrated Cultural Religious-Based Ethics Concept

Abstract

Despite its widely recognized importance, there is a lack of today's business ethics education regarding the method used for teaching ethics to college students. The conventional business ethics courses are criticized for applying learning approaches limited to the abstract, impersonal moral logic of secular ethics that is less natural, meaningful, and motivating, which cannot have a significant and lasting impact on the moral judgment of its graduates. This current study addresses the issue by investigating the effect of integrating cultural and religious-based ethics concept, named Tri Kaya Parisudha (the Three Holy Deeds—think good, speak good, and do good) into ethical training toward moral judgment development of accounting students.