Honesty is the Best Policy: Reality or Fallacy for Accounting Students?


  • Judith G. Sinaga Universitas Katolik Parahyangan
  • Victor C. Sinaga Universitas Katolik Parahyangan


The purpose of this study is to know the behavior of the accounting students during examinations. It also emphasizes on how the students conduct themselves in an ethical way. Since the school is a Christian institution, it is perceived that students would not attempt to misbehave during examinations. There are students who ignore the importance of values, such as honesty. Honesty is the best policy as always heard but in reality dishonesty exists during examinations. The result of the study showed that 34.9% practice honesty and 65.1% practice dishonesty. Students are motivated to act dishonestly (cheat) because of their aim to pass the examinations. Students have their own means of cheating, and by all means, they have to do something in order to get a good grade and not to repeat the subject at least. The result also showed that female students are more prone to cheating, 54% cheat during the examinations while 46% of the male students cheat. Educators must not tolerate cheaters. Consequences must be executed when students are caught cheating. There is a need to educate the accounting students in preparation for their profession otherwise, career is at stake. Ethical principles must be instilled in their minds, thoughts, and actions.
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How to Cite

Sinaga, J. G., & Sinaga, V. C. (2020). Honesty is the Best Policy: Reality or Fallacy for Accounting Students?. Journal of International Scholars Conference - BUSINESS & GOVERNANCE, 1(3). Retrieved from https://jurnal.unai.edu/index.php/jiscbg/article/view/412