Cheating Intention of Students Based on Theory of Planned Behavior
The aim of this research is to examine empirically the form of Theory of Planned Behavior in predicting the intention of cheating in accounting students. The samples taken in this research were 426 accounting students. The research employed a mixed-method, with a regression analysis for the quantitative and an analytic induction for the qualitative method. The results of this research found that of all the variables tested, subjective norms were the variables that had the greatest influence on the intention to cheat accounting students, while the moral obligation variable had the second largest influence and perceived behavioral control as the third predictor on the intention to cheat accounting students. The implication of the research is that the main influence of the academic fraud is subjective norms.
Keywords: Theory of planned behavior, subjective norms, academic integrity.
Ballantine, J. A., McCourt Larres, P., & Mulgrew, M. (2014). Determinants of academic cheating behavior: The future for accountancy in Ireland. Accounting Forum, 38(1), 55–66. https://doi.org/10.1016/j.accfor.2013.08.002
Beck, L., & Ajzen, I. (1991). Predicting dishonest actions using the theory of planned behavior. Journal of Research in Personality, 25(3), 285–301. https://doi.org/10.1016/0092-6566(91)90021-H
Bujaki, M., Lento, C., & Sayed, N. (2019). Utilizing professional accounting concepts to understand and respond to academic dishonesty in accounting programs. Journal of Accounting Education, 47, 28–47. https://doi.org/10.1016/j.jaccedu.2019.01.001
Chudzicka-Czupała, A., Grabowski, D., Mello, A. L., Kuntz, J., Zaharia, D. V., Hapon, N., … Börü, D. (2016). Application of the Theory of Planned Behavior in Academic Cheating Research–Cross-Cultural Comparison. Ethics and Behavior, 26(8), 638–659. https://doi.org/10.1080/10508422.2015.1112745
Creswell, J. W. (2018). Research Design : Qualitative, Quantitative, and Mixed Methods Approaches. SAGE Publications Inc. (Vol. Fourth Edi). https://doi.org/10.1017/CBO9781107415324.004
Cronan, T. P., Mullins, J. K., & Douglas, D. E. (2018a). Further Understanding Factors that Explain Freshman Business Students’ Academic Integrity Intention and Behavior: Plagiarism and Sharing Homework. Journal of Business Ethics, 147(1), 197–220. https://doi.org/10.1007/s10551-015-2988-3
Cronan, T. P., Mullins, J. K., & Douglas, D. E. (2018b). Further Understanding Factors that Explain Freshman Business Students’ Academic Integrity Intention and Behavior: Plagiarism and Sharing Homework. Journal of Business Ethics, 147(1), 197–220. https://doi.org/10.1007/s10551-015-2988-3
Duc Huynh, T. L. (2020). Replication: Cheating, loss aversion, and moral attitudes in Vietnam. Journal of Economic Psychology, 78(March). https://doi.org/10.1016/j.joep.2020.102277
Elijido-Ten, E. (2007). Combining qualitative and quantitative methods in environmental accounting research. 6th Australasian Conference on Social and Environmental Accounting Research, 2–4.
Hermawan, M. S., & Kokhunarina. (2018). Factors Influencing Accounting Students’ Perception Of Accounting Ethics: An Empirical Study In Indonesia. Jurnal Akuntansi Dan Bisnis, 18(2), 88–97.
Hsiao, C. H. (2015). Impact of ethical and affective variables on cheating: comparison of undergraduate students with and without jobs. Higher Education, 69(1), 55–77. https://doi.org/10.1007/s10734-014-9761-x
Ismail, S., & Yussof, S. H. (2016). Cheating behavior among accounting students: some Malaysian evidence. Accounting Research Journal, 29(1), 20–33. https://doi.org/10.1108/ARJ-05-2014-0050
Jalilian, F., Moazami, P., Mirzaei-Alavijeh, M., Moazami, A. M., & Jalili, C. (2016). Sensation seeking and the intention to cheating among college students: An application of the theory of planned behavior. Research Journal of Applied Sciences, 11(8), 645–649.
Jordan, A. E. (2001). College student cheating: The role of motivation, perceived norms, attitudes, and knowledge of institutional policy. Ethics and Behavior, 11(3), 233–247. https://doi.org/10.1207/S15327019EB1103_3
Kabbanji, J. (2015). Superiority and Banality of the Qualitative Method: The Analytic Induction of Jack Katz. Méthod(e)s: African Review of Social Sciences Methodology, 1(1–2), 147–154. https://doi.org/10.1080/23754745.2015.1017283
Macgregor, J., & Stuebs, M. (2012). To Cheat or Not to Cheat : Rationalizing Academic Impropriety. Accounting Education, 21(3), 265–287. https://doi.org/10.1080/09639284.2011.617174
Madden, T. J., Ellen, P. S., & Ajzen, I. (1992). A Comparison of the Theory of Planned Behavior and the Theory of Reasoned Action. Personality and Social Psychology Bulletin, 18(1), 3–9. https://doi.org/10.1177/0146167292181001
Mccabe, D. L., & Butterfield, K. D. (2006). Academic Dishonesty in Graduate Business Programs : Prevalence , Causes , and Proposed Action, 5(3), 294–305.
McCabe, D. L., Butterfield, K. D., & Treviño, L. K. (2012). Cheating in college: Why students do it and what educators can do about it. Cheating in College: Why Students do it and what Educators Can do About it. https://doi.org/10.5465/amle.2014.0019
Pallant, J. (2010). SPSS Survival Manual. McGraw-Hill Education.
Schwartz, B. M., Tatum, H. E., & Hageman, M. C. (2013). College students’ perceptions of and responses to cheating at traditional, modified, and non-honor system institutions. Ethics and Behavior, 23(6), 463–476. https://doi.org/10.1080/10508422.2013.814538
Sekaran, U., & Bougie, R. (2016). Research methods for business : a skill-building approach. John Wiley & Sons, Seventh ed. https://doi.org/10.1017/CBO9781107415324.004
Simkin, M. G., & McLeod, A. (2010). Why do college students cheat? Journal of Business Ethics, 94(3), 441–453. https://doi.org/10.1007/s10551-009-0275-x
Tavani, H. T. (2013). Ethics & Technology (4th Edition). Wiley.
Wijayanti, W. A., & Putri, A. G. (2016). Model Theory of Planned Behavior (TPB) Untuk Memprediksi Niat Mahasiswa Melakukan Kecurangan Akademik. Fokus Manajerial, 14(2), 189–197.
Winrow, B. (2016). Do perceptions of the utility of ethics affect academic cheating? Journal of Accounting Education, 37, 1–12. https://doi.org/10.1016/j.jaccedu.2016.07.001
This work is licensed under a Creative Commons Attribution 4.0 International License.