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130
EXPERIMENTAL STUDY ON ACCOUNTING STUDENTS:
PERSUASION ELABORATION MODEL IN ETHICAL DECISION LEARNING
Putri Wulanditya1*
Universitas Hayam Wuruk Perbanas
16, Wonorejo Utara St., Rungkut, Surabaya,
Indonesia 60296
putri@perbanas.ac.id
ABSTRACT
This research aims to test students' understanding of fraud cases using the
persuasion elaboration model, namely the influence of argument framing,
source credibility, and emotional condition on the decision to reveal fraud.
This research method uses a 2x2x2 online laboratory experiment between
subjects with 127 accounting students from Universitas Hayam Wuruk
Perbanas. The results showed that the argument framing (positive vs.
negative) did not make a significant difference. In contrast, source
credibility (high vs. low) and emotional condition (good vs. bad) made a
significant difference in accounting students' decisions to reveal fraud. This
research contributes to behavioral accounting theory developed with
communication science in predicting the behavior of prospective
accountants.
ASSETS
Jurnal Akuntansi
dan Pendidikan
Vol. 13 No. 2
Page 130-145
Madiun, August 2024
p-ISSN: 2302-6251
e-ISSN: 2477-4995
Article History
Submitted:
May 9, 2024
Accepted:
August 24, 2024
Keywords:
Fraud disclosure; Elaboration model; Accounting
students; Experimental study
ABSTRAK
Penelitian ini bertujuan untuk menguji pemahaman mahasiswa atas kasus
kecurangan menggunakan model elaborasi persuasi, yaitu pengaruh pembingkaian
argumen, kredibilitas sumber, dan kondisi emosi terhadap keputusan
mengungkapkan kecurangan. Metode penelitian ini menggunakan eksperimen
laboratorium online antar subjek 2x2x2 dengan partisipan sebanyak 127
mahasiswa akuntansi Universitas Hayam Wuruk Perbanas. Hasil penelitian
menunjukkan bahwa pembingkaian argumen (positif vs negatif) tidak memberikan
perbedaan yang signifikan, sedangkan kredibilitas sumber (tinggi vs. rendah), dan
kondisi emosi (baik vs. buruk) memberikan perbedaan yang signifikan dalam
keputusan mahasiswa akuntansi mengungkapkan kecurangan. Penelitian ini
berkontribusi pada teori akuntansi keperilakuan yang dikembangkan dengan ilmu
komunikasi dalam memprediksi perilaku calon akuntan.
Kata Kunci :
Pengungkapan kecurangan; Model elaborasi; Mahasiswa
akuntansi; Studi eksperimen
JEL Classification:
M49
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131
INTRODUCTION
An increasingly widespread phenomenon is that many companies are going
bankrupt due to fraud, including in the banking industry. Throughout April 2024,
eleven banks will go bankrupt due to fraud occurring within the company and bad
corporate governance (Laras, 2024). This fraud can be prevented if there are preventive
measures, one of which is whistleblowing. A survey conducted by ACFE Global in
2022 stated that more than half of fraud can be detected through reporting actions from
internal company parties (ACFE, 2022). Erkmen et al. (2014) stated that whistleblowing
is a communication process. The process in question focuses on reporting potential
illegal acts, improper actions, and actions of parties on behalf of the organization for
personal gain. In Indonesia, Law Number 31 of 2014 concerning the protection of
witnesses and victims also states that a whistleblower is a person who submits reports,
information, or information to law enforcement agencies regarding criminal acts or
fraud that are planned, are occurring, or have been committed (Republic of Indonesia,
2014).
Based on this understanding, every organization member can become a
whistleblower, including accountants. Accountants, as the members of the
organization who carry out their duties, cannot be separated from the possibility of
facing fraud cases and parties who violate accounting policies or company regulations.
Accountants will experience an ethical dilemma when deciding to whistleblower (Gao
& Brink, 2017). Unfortunately, professional accountants cannot avoid ethical dilemmas
in their work. Just like employees, an accountant's decision to leak or not to leak is a
challenging and complex decision-making process for a prospective whistleblower that
involves careful analysis, consideration, and consideration (Alleyne et al., 2017).
Accounting students, as prospective accountants who will work in companies,
need to understand the importance of disclosing fraud and what factors can encourage
ethical behavior because basically every individual is constantly faced with an ethical
dilemma (Ismail et al., 2023). Learning business ethics case studies that provide critical
thinking experience is essential for students majoring in accounting or management
(Pospíšil & Vomáčková, 2016). Students must pay attention and be updated regarding
cheating cases that continue to occur, especially in Indonesia. Students who are
equipped with an understanding of cases of fraud and ethical solutions to problems
will be able to instill ethical morals, which they hope will continue to be carried over
when they work later (Nita et al., 2022).
This research uses the Elaboration Likelihood Model (ELM) from Petty and
Cacioppo (1986) to explain how individuals can be persuaded to be willing to reveal
fraud. Allison et al. (2017) define elaboration as an internal cognitive process that is
perceived by the individual being persuaded. ELM shows that a person has a series of
elaboration approaches when processing persuasive messages. The message recipient
can generate thoughts that are relevant to the problem and then make decisions in
response to the messages received. Petty and Briñol (2012) state that the persuasive
effect is determined by the message being framed and the credibility of the message
giver and can be strengthened or weakened by the individual's emotional condition.
Investigating the effect of message framing on whistleblowing has been carried
out by several previous studies (Akinkugbe, 2018; Chen et al., 2012; Young, 2017).
Akinkugbe (2018) analyzes the whistleblowing framing of channels television. The
results of Akinkugbe (2018) show that the role of fighting corruption is a frame that is
often used to persuade individuals to do whistleblowing. The study recommends
using communication strategies to encourage whistleblowing actions. Research Chen et
WULANDITYA, P.
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132
al. (2012) showed different results. Whistleblowing actions that are framed negatively
in the form of penalties can increase internal whistleblowing more than being framed
positively, such as giving rewards. It indicates that there is still a research gap
regarding the effect of argument framing on whistleblowing action.
The next factor that influences whistleblowing actions is the source credibility.
Research on source credibility in the context of accountant whistleblowing has yet to be
done. Lowry et al. (2013) showed that source credibility can also lead to information
processing bias that can change the tendency of information readers to support, or vice
versa, become doubtful about the information content. Darjoko and Nahartyo (2017)
examined the credibility of sources in processing anonymous or anonymous fraud
reports by internal auditors. The results show that in terms of receiving information
related to allegations of fraud originating from anonymity, it is considered less credible
or reliable than information from sources with clear identities. This research argues
that the credibility of sources originating from the organization's top management
(tone at the TOP) and how the organization designs the system can influence the extent
to which accountants can act in whistleblowing.
Apart from the argument framing and source credibility, emotional condition is
also thought to influence the likelihood that someone is willing to report fraud. This
assumption is based on research by Geng (2021), which states that mood and emotions
play an essential role in the process of thinking and behavior. Geng (2021) explains the
difference in understanding between feelings (mood) and emotions. Mood is a feeling
of low intensity that does not interfere with ongoing activities. Meanwhile, emotions
are high-intensity feelings that are triggered by certain internal or external stimuli.
Unfortunately, Clements and Shawver (2015), who examined the influence of
emotional conditions on the disclosure of fraud, were not able to prove that emotions
in the form of relief, satisfaction, and regret had a significant influence on the intention
to carry out whistleblowing. Therefore, it is interesting to re-examine the extent to
which emotions can influence actions, especially in the context of reporting fraud.
Previous research that used ELM to see the effect of persuasion in uncovering
fraud was Young (2017). This research provides empirical evidence that persuasive
messages can change attitudes toward the decision to disclose fraud (whistleblowing).
More profoundly, Petty & Briñol (2012) stated that the persuasion effect is not only
determined by a message being framed but also by the credibility of the sender of the
message and emotional factors. Research on whistleblowing with accounting student
participants has been conducted by Ebaid (2023). The findings of the study by Ebaid
(2023) revealed that accounting students dare to whistle the wrongdoing. What
encourages students to blow the whistle is their perception that fraud and corruption
are unethical behavior that goes against religious values and that the wrongdoer must
take appropriate punishment. Mintchik et al. (2021) argue that developing the courage
to express beliefs in accounting students is essential because accounting educators
need to instill traits such as integrity, skepticism, and professionalism in accounting
students.
This research refers to Wulanditya et al. (2023), who investigated the impact of
argument framing, source credibility, and emotional conditions on whistleblowing
decision-making. This research succeeded in proving that the three factors were able to
influence accountants' decision-making to report fraud. This research is different from
this one, which wants to use accounting students as research subjects. Therefore, this
study wants to answer the following problem formulations: 1.) Can the difference in
positive and negative argument framing influence accounting students to report fraud?
2.) Can the difference in high and low source credibility influence accounting students
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133
to report fraud? 3.) Can the difference in good and bad emotional conditions influence
accounting students to report fraud?
This research is essential to conduct for the following reasons. First, the case
study-based learning method is now highly recommended by the Ministry of Research,
Technology, and Higher Education, especially in achieving standard learning
outcomes for college graduates. Case study learning in business ethics courses is
considered to provide a more comprehensive understanding for students than other
methods. Second, several previous studies regarding disclosure of fraud or
whistleblowing were only limited to influencing factors, without exploring the causes
of individuals intending to report fraud. Therefore, this research uses an experimental
approach that focuses only on independent variables that are strongly suspected to
influence the dependent variable. Third, only a few people have used ELM theory in
behavioral accounting research. ELM has been used in marketing and communication-
based research. Thus, this research can provide a theoretical contribution to the
development of accounting science theory, especially on the topic of accountants'
ethical behavior. This research is also expected to provide practical contributions to
educators regarding the importance of instilling ethical values in students in providing
learning experiences during lectures.
METHOD
This study uses a positivist approach with a quantitative research form. Primary
data sources include participant answers to questions given in the questionnaire or
research instrument. Data collection for this study used a 2x2x2 factorial experiment
method between subjects. This study prepared 8 scenarios with one case but provided
different treatments for each instrument code. Each student randomly received a
research instrument consisting of argument framing (positive or negative), source
credibility (high or low), and emotional condition (good or bad) to see its impact on
students' decisions to disclose fraud.
Figure 1. Protocol Experiment
The participants of this research are 127 accounting students at Universitas
Hayam Wuruk Perbanas. The requirements as participants are those taking courses in
financial accounting and professional ethics because adequate understanding is needed
to examine cases and the treatment given. Students in these course classes are asked to
participate voluntarily as part of the learning process. This research is included in
laboratory experiments, which condition students to focus on working on cases and
avoid various other distractions that could threaten the validity of the research. In
order to keep the time and research stages the same for each class, the researcher
Join zoom
meeting
Wait until all students
have finished working
Students fill out the
questionnaire
simultaneously for each
page.
Information regarding
how to fill out the
questionnaire
Discussion of the case,
correct answers, and the
purpose of the experiment
Leave zoom
meeting
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134
prepared an experimental protocol. Figure 1 presents the stages of the online
experiment protocol that must be carried out by the experimenter for each class.
Table 1 presents the 8 types of sketches designed in this research. These sketches
were entered into Google form media, each of which was equipped with a link for
research participants to access. Each link is de-identified and contains a type of sketch.
It is set to shuffle so that every student opens it when the link is shuffled. The scenario
presented in this research uses an instrument designed by Wulanditya et al. (2023),
namely the case of bribery for the procurement of goods or services that occurred at a
company in Indonesia. Table 2 provides a summary of the content of each vignette that
participants received.
Table 1. Experiment Design Between Subject
Vignettes
Framing (1)
Credibility (2)
Emotional (3)
Positive
Negative
High
Low
Good
Bad
A
√
√
√
B
√
√
√
C
√
√
√
D
√
√
√
E
√
√
√
F
√
√
√
G
√
√
√
H
√
√
√
Table 2. Summary of Research Instrument
Page
Description
1
2-3
4
5-6
6-7
8-9
10
11-
12
Work instructions
Company profile and participant's role as an accountant
Fraud case description
Understanding case questions
Treatment and questions argument framing:
Positive framing - whistleblowing is an ethical act
Negative framing - whistleblowing is an unethical act
Treatment and questions source credibility:
High credibility - management commits to eradicating fraud
Low credibility - management does not commit to eradicating fraud
Treatment and questions about emotional condition:
Good emotion - happy, calm, and not afraid
Bad emotions - sadness, anxiety, and fear
Whistleblowing decision options range from 1-very unwilling to 7-very
willing
Closing (thanks to participants, comments on ease of understanding the case,
and explanation of the experiment purpose)
Figure 2 presents an example of a storyboard for sketch A, which contains
favorable framing treatment, high credibility, and good emotions. On page 1, students
are presented with work instructions. Pages 2-3 explain the situation of students who
act as accountants in companies and the ethical dilemmas they face when they discover
fraud. Presenting cases not only uses text but also includes images. Before being given
treatment, students are asked to fill in 3 questions related to understanding the case.
This stage is used as a reference for whether student data passes the manipulation
check. Next, students receive treatment based on their respective vignette codes so that
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135
each vignette is different on pages 5-10. Treatment starts from positive argument
framing on page 5, and the next page is questions about understanding the treatment
given. Furthermore, pages 7 and 8 are a description of high source credibility, while
pages 9-10 try to provide treatment to accounting students in the form of an excellent
emotional situation.
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137
Figure 2. Vignettes Storyboard
After receiving and answering all the treatments given, students are asked to
choose how far they will go to report fraud based on the case description and
conditions described previously. On the last page, the questionnaire closes with the
following: thanks to participants, comments on ease of understanding the case, and an
explanation of the experiment's purpose.
The data analysis technique consists of testing descriptive data and testing
research data to answer the problem formulation. For experimental research, the
descriptive data needed is the amount of data, average, and standard deviation for
each type of sketch. Testing this research hypothesis uses the Independent Sample t-
test to determine differences in student decision-making in reporting fraud based on
three factors (framing argument, source credibility, and emotional condition).
RESULT AND DISCUSSION
Manipulation Checks
Manipulation checks are required in experimental research to measure the
effectiveness of the treatment and, at the same time, maintain construct validity. The
participants who took part in this study were 127 students who voluntarily
participated. However, only 96 students correctly answered all manipulation check
questions. Furthermore, the data that passed the manipulation was presented in
descriptive statistics, and a different test was carried out using the independent sample
t-test.
Table 3. Results of Descriptive Statistics
Vignettes
Case Study
Treatment
Succeed
(1)
(2)
(3)
(4)
(5)
(6)
(7)
%
A
16
16
16
16
16
11
15
11
70
B
14
16
16
16
15
16
15
12
75
C
18
18
18
18
18
16
15
13
72
D
15
15
15
14
15
14
15
14
94
E
16
18
18
18
16
17
17
14
78
F
12
11
11
12
12
12
12
11
91
G
14
14
14
14
11
14
13
10
71
H
18
18
18
16
18
15
16
11
61
Total
123
126
126
124
121
115
118
96
77
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138
As illustrated in Figure 2, each section is followed by questions to test
understanding of the case and the treatment provided. This research determines the
criteria for passing the manipulation test; only those who answer all seven questions
given correctly are allowed to do so. Therefore, reviewing the respondents' answers
from 127 people who were declared to have passed the manipulation, 96 people (77%).
The following is an explanation of Table 3. Knowledge of the case illustration is tested
with 2 questions: (1) My role in the narrative is as.... Answer choices: (a) Head of
Accounting, (b) Marketing Staff, and (c) Purchasing Staff. One hundred twenty-three
respondents answered correctly "Head of Accounting" (97% passed manipulation); and
(2) How much money is total from PT. Cahaya Steel, which went into Mr. Ardi's
account? The answer to this question was "Rp.25,923,500". All 126 people were correct
(99% passed manipulation).
The understanding of the framing argument treatments was tested using two
questions. For the favorable framing treatment: (1) Research data shows what
percentage of fraud can be detected early due to employee whistleblower actions.
Respondents who answered correctly "43%" were 61 out of 62 people (98% passed the
manipulation). (2) What percentage of incentives can the company give to
whistleblowers if the truth is proven? All 62 respondents answered correctly "10%"
(100% passed the manipulation). Meanwhile, (1) Research data shows what percentage
of whistleblowers were demoted/transferred for reporting fraud. All respondents
answered correctly "62%" were 65 people (100% passed the manipulation). (2) What are
examples of administrative sanctions given by the company if the report from the
whistleblower is not proven? Respondents who answered "performance point
reduction" correctly were 62 out of 65 people (95% passed the manipulation).
The manipulation check that tests understanding of high or low source
credibility treatment also uses two questions. High credibility consists of 2 questions:
(1) Does the management of PT. Globalindo Pack, Tbk. be proactive in taking action
against fraud? Respondents who answered "yes" correctly were 61 out of 66 people
(92% passed the manipulation); and (2) Is the whistleblowing system provided by the
company required to include the identity of the reporter? Respondents who answered
"no" correctly were 58 out of 66 people (88% passed manipulation). Low credibility
consists of 2 questions: (1) Is the management of PT. Globalindo Pack, Tbk. be
proactive in taking action against fraud? Respondents who answered "no" correctly
were 60 out of 61 people (98% passed manipulation); and (2) Is the whistleblowing
system provided by the company required to include the identity of the reporter? All
respondents answered "yes" correctly, and as many as 57 out of 61 people (93% passed
the manipulation).
Regarding the treatment of good or bad emotional conditions, participants were
asked to answer only one question. Positive emotions consist of 1 question: Based on
the description above when I saw cheating, I felt... Respondents who answered
correctly "confident and not afraid, or optimistic and confident against it" were 60 out
of 65 people (92% passed the manipulation). Negative emotions consist of 1 question:
Based on the description above when I saw cheating, I felt... Respondents who
answered correctly "were afraid and not confident, or doubtful and pessimistic about
fighting it" were 58 out of 62 people (93% passed the manipulation).
Descriptive Statistics
Table 4 shows the number of participants (n), the average whistleblowing action,
and the standard deviation for each type of vignette given to participants. The
minimum number of participants for experimental research has been met.
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139
Montgomery (2013) revealed that a study with a 95% confidence interval could use a
sample of 10 people in each population. This number can produce the best estimation
accuracy. The results presented in Table 4 illustrate that each treatment can have a
different effect in influencing whistleblowing decisions. The most vital situation for
accountants to agree to act on whistleblowing is when they obtain positive argument
framing and high source credibility in good emotional conditions. On the other hand,
the weakest situation for accountants to do whistleblowing is those who receive
opposing framing arguments from sources with low credibility when they are in a bad
emotional state. It indicates that argument framing, source credibility, and emotional
conditions are elaborated in the accountant's decision to act in whistleblowing.
Table 4. Results of Descriptive Statistics
Vignettes
Treatment
N
Average
Std.Dev
A
+ Frame Credibility Good Emotion
11
6,82
0,405
B
+ Frame Credibility Good Emotion
12
6,17
0,835
C
- Frame Credibility Good Emotion
13
6,08
1,441
D
- Frame Credibility Good Emotion
14
6,29
0,825
E
+ Frame Credibility Bad Emotion
14
5,93
0,997
F
+ Frame Credibility Bad Emotion
11
5,36
1,502
G
- Frame Credibility Bad Emotion
10
5,80
0,789
H
- Frame Credibility Bad Emotion
11
4,36
1,690
Total
96
Table 5. Results of Independent t-test
Variables
N
Average
Std.Dev
Mean Diff
t-value
p-value
(1) Framing
Positive (Vig. A, B, E, F)
Negative (Vig. C, D, G, H)
48
48
6.06
5.69
1.099
1.417
0.37
1.449
0.151
(2) Credibility
High (Vig. A, C, E, G)
Low (Vig. B, D, F, H)
48
48
6.15
5.60
1.052
1.425
0.55
2.119
0.037*
(3) Emotion
Good (Vig. A, B, C, D)
Bad (Vig. E, F, G, H)
50
46
6.32
5.39
0.978
1.390
0.93
3.756
0.000*
* Significant at 0.05
Table 5 shows the results of the independent t-test to determine differences in
treatment given to participants. It shows that the framing factor (positive vs negative)
does not show differences in decision-making when reporting fraud. In contrast,
credibility and emotional factors show differences in decision-making when reporting
fraud. The test results show that the average difference in the answer scores of
participants who received positive and negative framing was 0.37 (6.06-5.69), which
indeed shows that there is a difference. However, it is not statistically significant (p-
value > 0.05). Furthermore, the test results for high and low credibility showed that the
average score of participants' answers was 6.15 and 5.60, respectively (a difference of
0.55). The results of the t-test analysis prove that the difference is statistically
significant (p-value < 0.05). The treatment of good and bad emotions also shows
significant differences. The average answer of participants who decided to report fraud
in good emotional conditions was 6.32, while in bad emotional conditions, it was 5.39.
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The difference between the two scores is 0.93, which proves that there is a statistically
significant difference (p-value <0.05).
Framing arguments about whistleblowing presented in positive or negative
forms does not significantly affect accounting students' decisions to report fraud. Table
5 shows that the decision to report fraud for students who received favorable framing
treatment was higher than for those who received adverse framing treatment.
However, on average, there was no significant difference, namely both leading to an
agreement to carry out whistleblowing actions. The tendency of students to report
fraud is still high even though they receive negative framing. It am not following the
ELM theory, which explains that differences in framing can cause differences in
behavior. The occurrence of insignificant differences can be caused by students'
mindsets that lead to the courage to report fraud because they have not experienced
the ethical dilemmas that are faced in the work environment. The attitude of students
who are still idealistic is essential and needs to be maintained until they later become
company employees.
These results are different from previous studies (Akinkugbe, 2018; Chen et al.,
2012; Young, 2017). Differences in treatment can cause differences in the results
obtained. The treatment given to the participants of this study was in the form of
positive and negative message framing about whistleblowing actions. This difference is
expected to internalize students' minds when determining attitudes. Logically, when
individuals understand that an action is necessary and ethical, then the decision to act
will be more vital compared to when the action is seen as unnecessary and unethical,
which tends to make individuals reluctant to act. It is different from the results of
Akinkugbe (2018), which successfully proved the framing of whistleblowing but used
the frame of eradicating corruption through television media channels. Likewise, the
results of Chen et al. (2012) are inversely proportional to the results of this study. The
results of Chen et al. show that messages about whistleblowing that are framed
negatively in the form of punishment can increase whistleblowing more than messages
that are framed positively, such as awards. Conversely, this study shows that messages
about whistleblowing that are framed positively are more vital in encouraging
students to report fraud compared to messages that are framed negatively. This study
follows the results of Young (2017), which revealed that messages that are framed
positively are effective in triggering positive changes in attitudes towards
whistleblowing. However, Young managed to prove that there was a significant
influence of differences in framing arguments on the act of reporting fraud, while this
study did not. Young used employee participants so that the argument framework
presented is more relevant because they tend to consider the messages conveyed as
relevant to their work environment. In contrast, this study used students as
participants.
High source credibility, which is illustrated by credible management policies and
a trustworthy whistleblowing system, can encourage accounting students to report
violations more strongly than low source credibility resulting from non-credible
management policies and a less trustworthy whistleblowing system. Table 5 shows
significant differences in decision-making when reporting fraud between high source
credibility and low source credibility. Even though the average still shows a strong
direction for whistleblowing, the difference in the average implies a significant
difference. I am following ELM theory, which explains that differences in credibility
can cause differences in behavior. The occurrence of significant differences can be
caused by students' understanding and awareness of the importance of leadership
factors and trust in the system being built. Even though students have no experience in
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141
dealing with real situations in companies, at least from the description of this ethical
dilemma case, they can build their logical mindset to learn to make the right decisions.
The results of this study follow Lowry et al. (2013), who argue that source
credibility can cause individual differences in processing information, which then
makes decisions to support or vice versa. The perspective used in this research is
indeed different from that of Darjoko and Nahartyo (2017), who examined the
processing of fraud reports by name or anonymously, while this research is from the
perspective of management commitment and the whistleblowing system. However,
these two studies have similar results; both can prove that differences in source
credibility can influence accountants' actions. More profoundly, this study can explain
that when individuals are given a situation to work in a company that has a leader
with good credibility, especially in combating corruption, employees will also be
encouraged to report if fraud occurs in their work environment. In line with the results
of Geng (2021), the characteristics of leaders who demonstrate ethical leadership in
managing a company can influence employees' intentions to report fraud. Geng (2021)
revealed that leadership style and characteristics play an essential role in creating a
controlled environment that facilitates the prevention, detection, and prevention of
fraud. Likewise, credibility can be assessed from the perspective of the system. The
whistleblowing system described in this study proves that the guarantee of
confidentiality of reporter data and the clarity of follow-up to the report results can
influence individuals to decide whether to report fraud or not. These results support
the findings of Nurhidayat and Kusumasari (2018), who stated that an effective and
systematic WBS, which guarantees adequate protection, needs to be considered by
companies in designing a fraud reporting system.
Emotional conditions described by good past experiences related to
whistleblowing and an unemotional personality can have a different impact on
accounting students in reporting fraud compared to bad emotional conditions related
to whistleblowing and an emotional personality. It has been proven that the strength of
the whistleblowing actions of participants who were exposed to bad emotional
conditions was weaker than participants who were in good emotional conditions.
Table 5 shows that accounting students, when given different emotional treatments,
also have an impact on decision-making when reporting fraud. These findings support
the development of the ELM theory, which explains that differences in emotions can
cause differences in behavior. The average difference in emotional factors looks higher
than the other two factors (framing and credibility). It indicates that students'
behavioral tendencies are more sensitive to their feelings or emotions compared to
their logic or thinking.
These results support Geng's (2021) argument that emotions play an essential
role in the process of thinking and behavior. Geng shows that high-intensity emotions
can play a role in stimulating individual behavior. Therefore, this research designed
emotional treatment to touch on two aspects, namely experience and current
conditions, so perhaps this is what makes a significant difference for accounting
students in making decisions. It is different from the research of Clements & Shawver
(2015), which has yet to be able to prove that emotions have a significant influence on
the intention to carry out whistleblowing. The treatment provided was different from
that provided in this research. Clements and Shawver describe emotions as feelings of
relief, satisfaction, or regret. More profoundly, this study describes good emotional
conditions with an optimistic, confident, and fearless personality in fighting
corruption. In addition, participants were led to have a sense of calm because their
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closest people who had been whistleblowers received good impacts, such as being
considered heroes or receiving awards. Dungan et al. (2019) research explains that
when organizations recognize and reward employees who perform well, it can
encourage employees to do good for the organization. Including rewards for
whistleblowers can motivate employees to dare to act.
Based on the discussion above, this research provides empirical evidence that the
Elaboration Likelihood Model with student participants focuses more on the
peripheral route than the central route. In contrast to previous research by Wulanditya
et al. (2023), they succeeded in proving that these three variables were able to elaborate
on influencing accountants' whistleblowing actions. The results of this research show
that students tend to pay more attention to the person who is sending the message and
their emotional condition rather than how a message is framed. Accounting students as
message recipients only rely on simple cues in making assessments, namely source
credibility factors and emotional condition factors. The role of source credibility, which
contains elements of organizational justice (how the tone at the TOP and the
effectiveness of the whistleblowing system), is able to internalize students' minds so
that it influences their decisions in reporting fraud. According to the results of Namazi
and Ebrahimi's (2017) study which states that organizational justice has a significant
influence on the intention to report fraud.
The results of this study are also in line with the findings of Jones et al. (2014) and
McIntosh et al. (2019) related to the emotional perspective on fraud detection that can
be done by students as prospective accountants or company employees. Anger and
perceptions of injustice play a more significant role than more rational considerations
of students' intentions in reporting fraud. Thus, these results provide input that there
are psychological factors, namely emotional conditions, that need to be considered in
the development of ethics education for accounting students. It is essential to build and
develop ethical attitudes before students enter the accounting profession, especially in
relation to learning about fraud cases and how whistleblowing actions can be carried
out (Zainol et al., 2018).
CONCLUSION
The general aim of this research is to teach accounting students about the ethical
dilemmas that an accountant may experience when working in a company. This
research uses an experimental method that attempts to condition students to be able to
explore the case examples given. The manipulation check results of 96% indicate that
the internal validity of the research can be maintained, and almost all students can
understand the role intended in the research instrument. The specific aim of this
research is to test the Elaboration Likelihood Model (ELM) using students as
participants. The research results show that 1.) Argument framing (positive vs
negative) cannot make a significant difference in influencing accounting students to
report fraud; 2.) Source credibility (high vs low) can make a significant difference in
influencing accounting students to report fraud, and 3.) Emotional conditions (good vs
bad) influence accounting students to report fraud.
The limitation of this research is that not all settings can be maintained while
experimental activities are carried out online. For example, students are asked to turn
on the camera, but some need to comply. Other circumstances that might disturb
students are beyond the researcher's control. Thus, the suggestion for further research
is that experiments should be carried out in a laboratory or classroom using students as
participants. Furthermore, further research needs to develop the selection of cases and
the type of treatment given.
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The implications of this research show that educators can provide learning
experiences to students through case study-based learning packaged through
experimental activities. Classroom action research, which was previously more familiar
among educators, should be developed to be more comprehensive, such as
experimental research. Besides that, this research also provides insight into
collaborating behavioral accounting theory with communication science theory. In this
way, research novelty that originates from the development of theories or models from
two related fields of science can be created.
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