{"id":"https://openalex.org/W3014238481","doi":"https://doi.org/10.6007/ijarbss/v9-i7/6129","title":"Human Governance: How Ethical Behaviour of Accountants can be Improved","display_name":"Human Governance: How Ethical Behaviour of Accountants can be Improved","publication_year":2019,"publication_date":"2019-07-23","ids":{"openalex":"https://openalex.org/W3014238481","doi":"https://doi.org/10.6007/ijarbss/v9-i7/6129","mag":"3014238481"},"language":"en","primary_location":{"id":"doi:10.6007/ijarbss/v9-i7/6129","doi":"https://doi.org/10.6007/ijarbss/v9-i7/6129","is_oa":true,"landing_page_url":"https://doi.org/10.6007/ijarbss/v9-i7/6129","pdf_url":"https://hrmars.com/papers_submitted/6129/Human_Governance_How_Ethical_Behaviour_of_Accountants_can_be_improved1.pdf","source":{"id":"https://openalex.org/S4210209736","display_name":"International Journal of Academic Research in Business and Social Sciences","issn_l":"2222-6990","issn":["2222-6990","2308-3816"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4322696514","host_organization_name":"Human Resource Management Academic Research Society","host_organization_lineage":["https://openalex.org/P4322696514"],"host_organization_lineage_names":["Human Resource Management Academic Research Society"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Academic Research in Business and Social Sciences","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://hrmars.com/papers_submitted/6129/Human_Governance_How_Ethical_Behaviour_of_Accountants_can_be_improved1.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5049906285","display_name":"Haslinah Binti Muhamad","orcid":"https://orcid.org/0000-0002-9223-5610","observed_orcids":["https://orcid.org/0000-0002-9223-5610"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Haslinah Muhamad","raw_affiliation_strings":["Jalan Universiti , Bandar Sunway , 47500 Selangor Darul Ehsan , Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jalan Universiti , Bandar Sunway , 47500 Selangor Darul Ehsan , Malaysia","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103611666","display_name":"Arfah Salleh","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Arfah Salleh","raw_affiliation_strings":["Human Governance Institute Inc. (HGII), 22nd Floor, Menara Safuan, 80 Jalan Ampang, 50450 Kuala Lumpur, Wilayah Persekutuan, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Human Governance Institute Inc. (HGII), 22nd Floor, Menara Safuan, 80 Jalan Ampang, 50450 Kuala Lumpur, Wilayah Persekutuan, Malaysia","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5032042859","display_name":"Nor Aziah Abu Kasim","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I130343225","display_name":"Universiti Putra Malaysia","ror":"https://ror.org/02e91jd64","country_code":"MY","type":"education","lineage":["https://openalex.org/I130343225"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Nor Aziah Abu Kasim","raw_affiliation_strings":["Department of Accounting and Finance, Faculty of Economics and Management, Universiti Putra Malaysia, Serdang, Selangor, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Faculty of Economics and Management, Universiti Putra Malaysia, Serdang, Selangor, Malaysia","institution_ids":["https://openalex.org/I130343225"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5017275933","display_name":"Susela Devi K. Suppiah","orcid":"https://orcid.org/0000-0001-5219-647X","observed_orcids":["https://orcid.org/0000-0001-5219-647X"]},"institutions":[{"id":"https://openalex.org/I84339108","display_name":"Sunway University","ror":"https://ror.org/04mjt7f73","country_code":"MY","type":"education","lineage":["https://openalex.org/I84339108"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Susela Devi K. Suppiah","raw_affiliation_strings":["Department of Accounting, Sunway University Business School (SUBS), No. 5,","Jalan Universiti, Bandar Sunway,47500 Selangor Darul Ehsan, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Sunway University Business School (SUBS), No. 5,","institution_ids":["https://openalex.org/I84339108"]},{"raw_affiliation_string":"Jalan Universiti, Bandar Sunway,47500 Selangor Darul Ehsan, Malaysia","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.8867,"has_fulltext":true,"cited_by_count":7,"citation_normalized_percentile":{"value":0.85676508,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"9","issue":"7","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9077000021934509,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9077000021934509,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.07010000199079514,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.015300000086426735,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/human-governance","display_name":"human governance","score":0.9490000009536743},{"id":"https://openalex.org/keywords/accounting-ethics","display_name":"accounting ethics","score":0.8539999723434448},{"id":"https://openalex.org/keywords/ethics-education","display_name":"ethics education","score":0.9850000143051147},{"id":"https://openalex.org/keywords/enron-scandal","display_name":"Enron scandal","score":0.8320000171661377},{"id":"https://openalex.org/keywords/philosophical-ethics","display_name":"philosophy of ethics","score":0.6179999709129333},{"id":"https://openalex.org/keywords/code-of-ethics","display_name":"code of ethics","score":0.5509999990463257}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6477316617965698},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5244482159614563},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4757775366306305},{"id":"https://openalex.org/C55587333","wikidata":"https://www.wikidata.org/wiki/Q1133029","display_name":"Engineering ethics","level":1,"score":0.3697439432144165},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3684237003326416},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.12276703119277954},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.6007/ijarbss/v9-i7/6129","doi":"https://doi.org/10.6007/ijarbss/v9-i7/6129","is_oa":true,"landing_page_url":"https://doi.org/10.6007/ijarbss/v9-i7/6129","pdf_url":"https://hrmars.com/papers_submitted/6129/Human_Governance_How_Ethical_Behaviour_of_Accountants_can_be_improved1.pdf","source":{"id":"https://openalex.org/S4210209736","display_name":"International Journal of Academic Research in Business and Social Sciences","issn_l":"2222-6990","issn":["2222-6990","2308-3816"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4322696514","host_organization_name":"Human Resource Management Academic Research Society","host_organization_lineage":["https://openalex.org/P4322696514"],"host_organization_lineage_names":["Human Resource Management Academic Research Society"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Academic Research in Business and Social Sciences","raw_type":"journal-article"},{"id":"pmh:oai:psasir.upm.edu.my:80097","doi":null,"is_oa":false,"landing_page_url":"http://psasir.upm.edu.my/id/eprint/80097/1/Human_Governance_How_Ethical_Behaviour_of_Accountants_can_be_improved1.pdf","pdf_url":"http://psasir.upm.edu.my/id/eprint/80097/1/Human_Governance_How_Ethical_Behaviour_of_Accountants_can_be_improved1.pdf","source":{"id":"https://openalex.org/S4377196260","display_name":"Universiti Putra Malaysia Institutional Repository (Universiti Putra Malaysia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I130343225","host_organization_name":"Universiti Putra Malaysia","host_organization_lineage":["https://openalex.org/I130343225"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Article"}],"best_oa_location":{"id":"doi:10.6007/ijarbss/v9-i7/6129","doi":"https://doi.org/10.6007/ijarbss/v9-i7/6129","is_oa":true,"landing_page_url":"https://doi.org/10.6007/ijarbss/v9-i7/6129","pdf_url":"https://hrmars.com/papers_submitted/6129/Human_Governance_How_Ethical_Behaviour_of_Accountants_can_be_improved1.pdf","source":{"id":"https://openalex.org/S4210209736","display_name":"International Journal of Academic Research in Business and Social Sciences","issn_l":"2222-6990","issn":["2222-6990","2308-3816"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4322696514","host_organization_name":"Human Resource Management Academic Research Society","host_organization_lineage":["https://openalex.org/P4322696514"],"host_organization_lineage_names":["Human Resource Management Academic Research Society"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Academic Research in Business and Social Sciences","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.4399999976158142,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3014238481.pdf","grobid_xml":"https://content.openalex.org/works/W3014238481.grobid-xml"},"referenced_works_count":28,"referenced_works":["https://openalex.org/W322301124","https://openalex.org/W1554564391","https://openalex.org/W1637566877","https://openalex.org/W1823346432","https://openalex.org/W1981736244","https://openalex.org/W1992826586","https://openalex.org/W1993657555","https://openalex.org/W1996343273","https://openalex.org/W2000209259","https://openalex.org/W2007300697","https://openalex.org/W2057359325","https://openalex.org/W2058334090","https://openalex.org/W2062518239","https://openalex.org/W2071815100","https://openalex.org/W2074663049","https://openalex.org/W2087582868","https://openalex.org/W2124159624","https://openalex.org/W2127416009","https://openalex.org/W2137036674","https://openalex.org/W2162472436","https://openalex.org/W2189018127","https://openalex.org/W2246568457","https://openalex.org/W2396595283","https://openalex.org/W2500402410","https://openalex.org/W3109489788","https://openalex.org/W4289256273","https://openalex.org/W6823789191","https://openalex.org/W6989492333"],"related_works":["https://openalex.org/W6981309647","https://openalex.org/W322301124","https://openalex.org/W7071535592","https://openalex.org/W2093148547","https://openalex.org/W3122928465","https://openalex.org/W6991629094","https://openalex.org/W2274092684","https://openalex.org/W2354555239","https://openalex.org/W173752465","https://openalex.org/W991167498"],"abstract_inverted_index":{"This":[0],"article":[1],"reports":[2],"the":[3,12,16,28,35,41,44,50,55,62,105,112,124,161,179,182],"development":[4,63,88],"of":[5,31,37,43,46,57,64,100,126,137,163,181,184],"philosophy":[6,148],"underpinning":[7],"ethics":[8,33,139,154,168],"education":[9,53,101,140,169],"especially":[10,170],"in":[11,20,54,76,83,104,152],"accounting":[13,167],"field":[14],"from":[15],"oldest":[17,51],"systematic":[18],"philosophers":[19],"western":[21],"culture":[22],"as":[23,149],"a":[24,146,150],"starting":[25],"point":[26],"to":[27,49,86,118,122,144,159],"current":[29],"situation":[30],"teaching":[32,81,153],"and":[34,67,70,94,108,134,141],"suggestion":[36],"new":[38,147],"direction":[39],"by":[40],"installation":[42],"concept":[45,162,183],"human":[47,164,185],"governance.Compare":[48],"era,":[52],"era":[56,78],"industrial":[58],"revolution":[59],"emphasises":[60],"on":[61,97],"technical":[65],"skills":[66],"producing":[68],"specialists":[69],"scientists.Postmodernism":[71],"scholars":[72],"find":[73],"that":[74],"schools":[75],"this":[77,98,174],"are":[79],"not":[80],"humanities":[82],"ways":[84],"conducive":[85],"cognitive":[87],"or":[89],"respect":[90],"for":[91],"traditional":[92],"knowledge":[93],"values.Consequently,":[95],"critiques":[96],"kind":[99],"started":[102],"emphasis":[103],"late":[106],"eighties":[107],"nineties.However,":[109],"only":[110],"after":[111],"Enron":[113],"scandal,":[114],"attention":[115],"is":[116],"given":[117],"develop":[119],"long-term":[120],"strategy":[121],"tackle":[123],"issue":[125],"unethical":[127],"behaviour":[128],"among":[129],"accountants":[130],"through":[131],"stringent":[132],"rules":[133],"regulation,":[135],"code":[136],"ethics,":[138],"research.The":[142],"need":[143],"adopt":[145],"supplement":[151],"has":[155],"arisen.This":[156],"paper":[157,175],"proposed":[158],"introduce":[160],"governance":[165],"into":[166],"at":[171],"university":[172],"level.Additionally,":[173],"had":[176],"also":[177],"provided":[178],"overview":[180],"governance.":[186]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2019,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2020-04-10T00:00:00"}
