Perceptions of Student Academic Dishonesty by Male and Female Accounting Faculty: Incidents and Responses

Abstract

We examine differences between male and female accounting faculty members in their perceptions of academic dishonesty. In particular, we compare male and female faculty members’ overall perceptions regarding academic dishonesty, along with perception of the frequency and significance of individual types of academically dishonest behavior. We also examine academics’ perceptions of the effectiveness of various types of controls with their responses to academically dishonest behavior. Consistent with prior research, we find that females generally perceive academic dishonesty to be a more significant problem than do males, females see several types of academic dishonesty as more frequent and more significant than males do, and female academics implement controls over academic dishonestly more frequently than do male academics. Our findings make an important contribution to the literature on both gender and ethics and ethics and education by confirming differences in concern over ethics among a specific population - accounting academics, particularly women. We also contribute to the accounting professional literature by highlighting that male and female accounting academics with professional designations view concerns over academic dishonesty similarly.

Keywords: accounting education, academic dishonesty, accounting faculty members, gender differences

JEL Classification: A22