Implications of findings
The findings imply that perhaps one way to promote and preserve ethical organizational decisions is by employing older and experienced individuals and perhaps retaining older staff. The finding on age appears to suggest that wisdom comes with maturity. Thus organizations can probably start thinking about extending the compulsory retirement age. The result of the study also indicates that if management is perceived to be practicing high ethical values and unethical behaviors are dealt accordingly, employees can be expected to be ethical in their conducts. Hence, employing the right candidates for top management positions may be a solution to attain an ethical organizational environment. Additionally, more training should be provided by the relevant professional bodies to equip their members with the necessary skills, knowledge and values in performing their duties diligently and ethically.
The finding on involvement in profession activities appears to suggest that as accountants become more involved in the profession activities, more tolerant is given to questionable situations. It may well be that this tolerance is partly the result of becoming more engaged and informed, hence understanding of the situation. In this regard, the Malaysian Institute of Accountants can play a role in promoting ethical values amongst its members by ensuring that all its activities have some elements of ethical considerations incorporated into them.
There is also some evidence to suggest that ethics instructions received would lead to less acceptability of questionable ethical situations. This finding suggests that the introduction of the business ethics course in the bachelor of accounting program in Malaysian public universities is starting to prove fruitful. Perhaps the full impact is yet to be seen as the subject was made compulsory effective July 2007. Hence, the course should be continued to be taught in the accounting programs. Perhaps the government can also consider introducing the course to other disciplines as well.
The non-significant finding on gender implies that within the accounting profession, it does not matter whether an organization employs a male or female accountant as the results appear to suggest that gender does not influence ethical considerations. Thus, organizations may not have to include gender as one of the main criteria in recruiting new accountants.