CREATIVE ACCOUNTING: DO CHARACTER EDUCATION AND RELIGION MATTER?

Abstract

Accounting scandals raise educators’ awareness of the importance of character and religiosities issues in accounting education. This study aimed to test the effectiveness of character and religion education in reducing the intentions of doing creative accounting, and compare them between students at the university that implements character and religion education and students in state universities that do not implement character and religion education. The result shows that student of state universities with character education have lover effect of attitudes on intentions to perform creative accounting rather than students in state universities without character education. However there is no significant difference between university with character education rather than religious-based state universities. Managerial implication and suggestion for future research are discussed.