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AuthorSaadullah, Shahriar M.
AuthorAbushawish, Zaki
AuthorZeitun, Rami
Available date2016-03-20T11:22:55Z
Publication Date2014
Publication NameAfro-Asian Journal of Finance and Accounting
ResourceScopus
CitationShahriar M. Saadullah; Zaki Abushawish; Rami Zeitun, "The effects of second language on ethical judgement in accounting" Afro-Asian Journal of Finance and Accounting (AAJFA), Vol. 4, No. 1, pp. 50-62, 2014
ISSN1751-6447
URIhttp://dx.doi.org/10.1504/AAJFA.2014.059501
URIhttp://hdl.handle.net/10576/4246
AbstractThe number of participants in accounting practices and academia who use English as their second language is significant and growing. Many of them are involved in making ethical judgements based on information provided in English, which is their second language. It is important to know the effect of the second language on their ethical judgement. In this study, using 211 undergraduate accounting students whose native language is Arabic from an Association to Advance Collegiate Schools of Business (AACSB) accredited business school located in the Middle East, we test the effect of second language use on ethical judgement. We find that the ethical judgement is significantly better when the ethical dilemmas are presented in the participants' native language (Arabic) compared to when the same dilemmas are presented their second language (English). The results hold true in both within and between subject designs. Implications are discussed.
Languageen
PublisherInderscience
SubjectAccounting
Accounting education
Auditing
Business schools
Ethical judgement
Global business
Middle East
Second language
TitleThe effects of second language on ethical judgement in accounting
TypeArticle
Pagination50-62
Issue Number1
Volume Number4
dc.accessType Abstract Only


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