Attitudes towards plagiarism among undergraduate accounting students: Malaysian evidence

Purpose - The purpose of this study is to examine undergraduate accounting students' perceptions of factors contributing to plagiarism activities. Design/methodology/approach - Survey methods were used to investigate the prominence of different factors, and any differences associated with student characteristics. Findings - The results suggested that factors contributing to plagiarism include lack of awareness, lack of understanding, lack of competence, and personal attitudes. No evidence was found to support the suggestion that either pressure or the availability of internet facilities had increased the incidence of plagiarism. The study provided evidence that a significant proportion of Malaysian undergraduate accounting students in the study had engaged in plagiarism activities to a limited degree; the observed profile was consistent with the incidence of plagiarism activities being associated with academically weaker, male students with a negative attitude to their studies. Originality/value - The findings have significant implications for educators if they are to improve the detection and punishment of plagiarism activity, and educate potential perpetrators.