Exploring Perceived Accounting Ethics of University Students on Online Knowledge Sharing

  • Sally M. LiEmail author
Conference paper


This study is to explore perceived ethics as a new dimension to an established online knowledge sharing model. The focus of this study is to examine how students’ perceived ethical attitude towards multiple unethical vignettes and their attachment motives influence online knowledge sharing behavior. Since university students are prospective leaders, both training and social interactions are important to implant ethical values. Using a survey questionnaire completed by 223 undergraduate students of various majors, this study found that perceived online attachment motivation had a direct, positive, and significant effect towards online knowledge sharing behavior (β = .713, p < .001). Perceived ethics, however, had an inverse relationship with online knowledge sharing behavior (β = −.227, p < .01). The proposed online knowledge sharing model explained 35 % of the observed variance. Limitations of this study were identified with suggestion on future studies.


Perceived ethics Attachment motivation Knowledge sharing Ethics education Accounting education 


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Copyright information

© Springer Science+Business Media Singapore 2015

Authors and Affiliations

  1. 1.Department of AccountingHong Kong Shue Yan UniversityHong KongChina

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