Understanding Student Plagiarism: An Empirical Study in Accounting Education

Guo, Xin

doi:10.1080/09639284.2010.534577

Cited by 88Academic integrity and plagiarismEthics in Business and EducationAccounting Education and Careers

Understanding Student Plagiarism: An Empirical Study in Accounting Education

Guo, Xin·2011·Accounting Education

DOI 10.1080/09639284.2010.534577

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Abstract

The purpose of this paper is to: (i) identify factors concerning student plagiarism in accounting education; (ii) develop and empirically test a model of factors influencing students' plagiaristic behaviour; and (iii) make recommendations to accounting educators to reduce the incidence of student plagiarism. A questionnaire was administrated to 381 UK accounting students. Structural equation modelling was used to assist data analysis. Research results indicate four antecedents of student plagiarism labelled: (i) academic integration; (ii) cultural influences; (iii) moral capability; and (iv) gender. The surface learning approach taken by accounting students is found to be positively associated with their pressures such as fear of failure and time pressure. The paper concludes by suggesting that educators should adopt a supportive approach to motivating students to act in a consistent, ethical manner in their academic life.

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Students exposed to time pressure adopt a surface learning approach.
“Similarly, those students who are exposed to time pressure adopt a surface learning approach (Guo, 2011)”
From Is it harmful or helpful? Examining the causes and consequences of generative AI usage among university students (2024) · cites this paper as Guo, 2011

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Authors: Guo, X.
Affiliations: University of the West of Scotland (GB)
Corresponding author: Guo, Xin
ORCID: Guo, Xin
Venue: Accounting Education
Publisher: Informa UK Limited
Published: 2011-02
Volume: 20
Issue: 1
Pages: 17-37
ISSN: 0963-9284 (ISSN-L)
1468-4489
DOI: 10.1080/09639284.2010.534577
OpenAlex: W2170534430
Cited by: 88
References: 67
Citations by year: 2026: 2 · 2025: 4 · 2024: 4 · 2023: 4 · 2022: 3 · 2021: 4 · 2020: 4 · 2019: 38 · 2018: 3 · 2017: 8 · 2016: 6 · 2015: 3 · 2014: 3 · 2013: 1 · 2012: 1
FWCI: 4.14
Type: journal article
Language: en
Open access: closed
Locations: Accounting Education (publishedVersion)
RePEc: Research Papers in Economics (submittedVersion)
Funders: Division of Undergraduate Education
Topics: Social Sciences › Safety Research › Academic integrity and plagiarism
Social Sciences › Decision Sciences › Information Systems and Management › Ethics in Business and Education
Social Sciences › Business, Management and Accounting › Accounting › Accounting Education and Careers
Keywords: student plagiarism, academic integrity, surface learning, fear of failure, time pressure, cultural influence, gender differences, academic integration, plagiarism avoidance, moral behavior

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Understanding Student Plagiarism: An Empirical Study in Accounting Education

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