Digital Natives, Professional Ethics: A Study of Accounting Students' Moral Reasoning in Technology-Mediated Environments

Elga Yulindisti; Hana  Dhayan

doi:10.59890/ijaer.v3i4.90

Authors

Elga Yulindisti Universitas Tanjungpura
Hana Dhayan Universitas Tanjungpura

DOI:

https://doi.org/10.59890/ijaer.v3i4.90

Keywords:

Accounting Ethics, Digital Ethics, Social Media Influence, Ethics Education, Professional Values

Abstract

This study examines accounting students' perspectives on ethical dilemmas in digital accounting practices and social media contexts. Using qualitative interviews and questionnaire analysis with advanced accounting students, the research investigates ethical decision-making in digitalized professional environments. Findings reveal that students maintain strong ethical foundations in digital contexts, showing resistance to data manipulation and high privacy awareness. However, significant variations emerge in whistleblowing intentions when confronting hierarchical violations, highlighting inadequately addressed power dynamics in current ethics education. Social media platforms function as informal ethics education channels, influencing professional value formation beyond traditional classrooms. Students demonstrate strong digital literacy in information validation and privacy assessment. The research contributes to accounting ethics education by identifying needs for enhanced pedagogical approaches addressing organizational pressures in digital-era practice, informing curriculum development for ethically competent accounting professionals.

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