Perceptions of accountancy students and faculty of De La Salle University on academic dishonesty using the business fraud triangle model

This study aims to determine whether significant differences exist between the perceptions of students and faculty on academic dishonesty with regard to the elements of the business fraud triangle model. In line with this, the two populations were asked to complete a survey, and the mean scores for the statements under each element of the fraud triangle were compared. T2-test revealed that the two populations had a significant difference in their perceptions when it comes to the incentive, opportunity, and rationalization element of the fraud triangle. Moreover, the study also examined whether significant differences in perceptions also exist within certain demographic profiles in each of the two populations. Multivariate analysis of variance (MANOVA) and T2-tests showed that the cumulative grade point average (CGPA), year level, and number of accounting subjects retaken caused significant differences in the perceptions within the population of students. As for the faculty, MANOVA and T2-tests showed that the age and the degree earned did not cause a significant difference in the perceptions of faculty, while MANOVA showed that the number of years spent in the academe caused a significant difference in their perceptions.