Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 23 4 2017 02 19 The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics 507 526 60857 10.22059/acctgrev.2017.60857 FA Marjan Atefi MSc. Student, Dep. of Accounting, Faculty of Economic and Management, Shiraz Branch, Islamic Azad University, Shiraz, Iran Elaheh Barzegar Assistant Prof., Dep. of Accounting, Faculty of Economic and Management, Shiraz Branch, Islamic Azad University, Shiraz, Iran 0000-0002-8479-3516 Journal Article 2016 06 21 Integrity is the foundational basis of the accounting profession. Recently, corporate scandals exposed the accounting profession to great pressure of regulators and public. Understanding the ethical values of accounting students is very crucial for improving the integrity of accounting profession. The aim of this study is to investigate the relationship between ethical perception and monetary ethics of accounting students. In order to answer the research question, three hypotheses were examined. Information required to measure ethical perception and monetary ethics was gathered through Forsyth’s Ethical Position Questionnaire (1980) and Tang’s Money Ethic Scale (1992) respectively. The sample was consisted of 375 students majoring in Accounting that were examined in 2015. The findings showed that the students' ethical perception was independent of their monetary ethics. Furthermore, age and educational level of students were not associated with their monetary ethics and ethical perception. Additionally, the results revealed that the students' gender was related to their monetary ethics, while no relation with their ethical perceptions was found. Integrity is the foundational basis of the accounting profession. Recently, corporate scandals exposed the accounting profession to great pressure of regulators and public. Understanding the ethical values of accounting students is very crucial for improving the integrity of accounting profession. The aim of this study is to investigate the relationship between ethical perception and monetary ethics of accounting students. In order to answer the research question, three hypotheses were examined. Information required to measure ethical perception and monetary ethics was gathered through Forsyth’s Ethical Position Questionnaire (1980) and Tang’s Money Ethic Scale (1992) respectively. The sample was consisted of 375 students majoring in Accounting that were examined in 2015. The findings showed that the students' ethical perception was independent of their monetary ethics. Furthermore, age and educational level of students were not associated with their monetary ethics and ethical perception. Additionally, the results revealed that the students' gender was related to their monetary ethics, while no relation with their ethical perceptions was found. https://acctgrev.ut.ac.ir/article_60857_91658b10c5e1e1ef80902efc81bbaea0.pdf