Mohamad Ridhuan Mat Dangi

Students’ Cheating Behaviour in Higher Education System: Reconnoitring the Academic Integrity from the Accounting Students Perspectives

The cheating behaviour is regarded as unethical and unlawful action. When this behaviour infected the academic field, it is an alarming situation and is a very serious problem which needs a great attention. This paper concerns on students cheating behaviour in higher education system. This study is conducted towards the accounting students as the sample in order to assess an understanding about their perception towards this unethical behaviour. It is important to address the students cheating behaviour in the education system and to find a quick solution for this problem. If this behaviour is not well mitigated, it might be continually practiced in the workplace and the problem will evolve to become other types of cheating, fraud or other malpractices. Empirical results show that the students’ perceptions on seriousness of cheating behaviour depend on how the cheating behaviour is committed. It is supported by 61 % of the respondents agree that they had copied in any examination at the university while completing the course. Further analysis shows afraid of failing (64.2 %), not enough time (55.8 %) and need to get better marks (55 %) are the justifications used for committing cheating behaviour. Meanwhile the technique of cheating indicate copying from Internet (76.9 %), copying from book (64.5 %) and lecturer guidance (63.6 %) are the most popular techniques used by the respondents.

Use of Amazacc Brain Teaser Card for Financial Accounting Classroom: Non-accounting Students

Accounting subject is crucial for accounting students as well non-accounting students as it is necessary requirement to fulfill their course undertaken. Apparently, common perception from students are accounting is boring, difficult to understand the basic concept and a hard course to comprehend. Their perceptions affect their attitude towards the course and therefore academic performance. Students do in fact value interactive opportunities with peers and prefer to take an active part in the learning process as interactivity is more engaging and more effective than just listening. Thus, this Amazacc Brain Teaser Card is an educational game designed for use in the financial accounting classroom. Amazacc Brain Teaser Card is recommended to be used in classroom as to demonstrate the relationship between the assets, liabilities, owner’s equity, revenue and expenses of a business. It is the foundation for the double-entry bookkeeping system elements in the accounting equation. These games encourage students to explore while learning. More importantly, it is a creative classroom activity which is both competitive and collaborative. Students are given Amazacc Brain Teaser card that consists of the challenges need to be done. Therefore, when students understand the elements and the relationship between those element it will make them more confident and motivate to develop their interest in financial accounting course and finally achieve a good result on this subject.

Variance of Mannerism of Undergraduates’ Individual Traits, Values, and Ethical Behaviour

This study attempts to examine the different perceptions of personal traits, values, and ethical behaviour among the accounting and non-accounting university students. Everyone in this world has difference personal values and ethical practices which can also affect the decision-making process and reflect their behaviour or attitudes. This study will assess the different perceptions according to gender perspectives. It is held that man and women will provide different response about their perceptions in personal values and ethical behaviour. Amazingly, the results show that there is no significant difference between male and female in the five variables tested to the respondents. Principally, someone with a high positive attitude and ethical behaviour will not do something that is considered as unethical or immoral in nature. From this statement, study found that individual with high intellectualism tends to have a positive relationship between their honesty, self-control, unshakable religiousness, and not commit any bad activities. Conversely, an individual with low ethical and personal values have a propensity to perform the actions that are considered as against the code of conduct or moral values. This study adapted the questionnaires from literature and it is modified in order to suit with the population of current study. The sample used for this study is the university students who are divided into two groups that are the accounting students and non-accounting students. The results stemming from this study will provide an insight about understanding the personal values and ethical behaviour from a perspective of different field of study and a different gender.

Policy and Compliance Issues of Tax System for Shariah Equities, Islamic Finance and Zakat Reporting in Malaysia

The development of Shariah equities and Islamic finance requires effective and distinct policy and guidelines of the tax system. There are more than 600 Islamic financial institutions across 75 countries globally. The proliferation of Islamic financial institutions in new jurisdictions across the globe is clear evidence of the rapid internationalization of Islamic finance. Malaysia is known as a global leader for Islamic capital market. The Capital Market Master Plan 2 (CMP2) launched by Securities Commission Malaysia in April 2011 has emphasized on the strategy for promoting the internalization of Islamic finance. Thus, there is a need for a specific tax system for the Islamic capital market and finance in Malaysia. This study reviewed the current tax system for Shariah equities and Islamic finance and examined the reporting of zakat among Shariah-compliant companies in Malaysia. The study found that the tax legislations have provided several tax provisions to promote Islamic finance. However, there is no specific tax system to cater Shariah equities and Islamic finance. In other words, the conventional tax system is also applicable to the Islamic finance transactions. The study also revealed that only 15 Shariah-compliant companies had disclosed zakat in the annual reports during the years 2009 to 2012. This study concluded that the development of Shariah equities and Islamic finance requires policymakers, practitioners and zakat scholars to look into clear standards and policies of the tax system for future growth of the Islamic capital market and further enhance the Shariah compliance level of the Shariah-compliant companies.

Fraudulent Short Messaging Services (SMS): Avoidance and Deterrence

The crime of Fraudulent Short Messaging Services (SMS) cases has been increasing and it was reported that it caused million losses among users worldwide. Unfortunately, some victims are not aware of these malpractices because they considered SMS as “reliable” because great prizes were offered from well-known companies. Awareness campaign could be one of the alternatives to increase the level of knowledge among SMS users; however, it is not adequate for handling the issue. Therefore, this study is conducted with the objectives to investigate the avoidance and prevention strategies for combating the SMS fraud. Two hundred and ninety one sets of questionnaire were analyzed using mean analysis. The results show that avoidance and prevention actions must involve both actions taken by individuals and related authorities. In order to avoid fraud SMS, users are encouraged to be more aware and cautious about their surroundings. Meanwhile, for prevention strategies it is suggested that government should play more active role to curb the crime and users also need to gather knowledge and self awareness on this issue.