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CHAPTER 1

INTRODUCTION

THE PROBLEM AND ITS SETTING

Introduction

Academic-cheating is a phenomenon present at all-levels of education. It is not a

thing that a person has learned from the lessons of the teacher from elementary to
college level. It reflects the differences of everyone’s judgment regarding the rightness
and wrongness of an action. When a student develops reasoning regarding the
goodness of cheating and continue to stand with that mindset then there is a chance that
one’s values when it comes to work would also be different from others. Several-authors
suggest that students who cheat in college are more-likely to engage in unethical-
behaviors in their-subsequent-work-life.  A number of studies have found a strong
relationship between ‘‘cheating’’ at college and ‘‘unethical behavior’’ at work. Sims
(1993), for example, found a high correlation between these two factors, leading him to
conclude that dishonesty was less a matter of ‘‘an immediate opportunity to cheat’’ and
more dependent upon ‘‘a general attitude about honesty in the workplace.’’ Similarly,
Nonis and Smith (2001) found that the tendency to cheat at work was highly correlated
with the frequency of cheating in college – a finding echoed by Davis and Ludvigson
(1995), Swift et al. (1998) and Crown and Spiller (1998). Finally, Lawson (2004) found a
similar relationship between ‘‘unethical workplace behavior’’ and ‘‘college cheating.’’

Demonstrating impeccable integrity has always been and continues to be

essential for accounting professionals. And since today’s accounting students will
become tomorrow’s accounting professionals, it is imperative that these students
develop and adhere to the high standards of ethical conduct that will be expected of
them by the accounting profession. Unfortunately, several studies reveal a growing trend
of academic dishonesty in business schools (Whitley 1998; Klien et al. 2007; McCabe et
al. 2006; Rokovski and Levy 2007; Smyth et al. 2009). And while accountants may
believe that their discipline attracts students with higher moral standards, Morris and
Kilian (2006) 40 Boyle, Boyle and Carpenter The Accounting Educators’ Journal, Special
Edition, 2016 found that accounting students cheat at the same rate as do other
business students. Adding to this concern are indications from other studies that suggest
that business students who participate in academic dishonesty may be more likely to
engage in dishonest acts later on in the workplace (Sims 1993; Ogilby 1995; Nonis and
Swift 2001). In addition, another study found that a business student’s propensity to
cheat is strongly related to an attitude that unethical behavior in business practice is the
norm and engaging in such unethical activity may be necessary for career advancement
(Lawson 2004). While these findings do not provide a causational relationship between
academic dishonesty and later unethical acts in practice, they do support the notion that
academic dishonesty is an activity that has likely ethical consequences in practice.
Furthermore, while the accounting profession has always held integrity as one of its core
values, in recent years the profession’s emphasis on integrity and ethical behavior has
significantly intensified (AICPA 2012; Pathways 2012).
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The alarming cases of cheating give us the idea of the importance of the study.
When students cheat on exam, it is the responsibility of the professors to detect it and
curb it in order to maintain the degree of fairness in grading. Thus, the awareness of
students should be assessed regarding this matter and its consequences that may affect
their integrity. Therefore, adopting practical and effective strategies - which is the main
focus of the study, is significant. The study suggests a need to build an institutional
culture of honesty among the students. This would also guide the professors on how to
lessen and deal with cheating in the classroom. The results can be used to produce
accounting professionals in the future who adhere to Ethical Standard in the profession.

Statement of the Problem

This research aims to discover adoptable practices that may help the BSA and
BSMA students to uphold their integrity during examinations. Particularly, it seeks to
answer the following questions:

 What factor causes students to commit academic dishonesty in terms of:

a. Incentive in committing academic dishonesty
b. Pressure
c. Opportunity to commit in academic dishonesty
 What are the reasons why students commit academic dishonesty?
 What ways can be formulated to academic dishonesty?

Scope and Limitation of the Study

This research will focus on discovering adoptable way/s that will help the
students of 4th and 5th year Bachelor of Science in Accountancy (BSA) and the
graduating 4th year, Bachelor of Science in Managerial Accounting (BSMA) students of
Bicol University to uphold their integrity during examinations in the Academic Year 2018-
2019.

Further, this will include but be delimited to the full-time including the part timer
faculty members of Bicol University - College of Business, Economics and Management
teaching major subjects of BSA and BSMA in the aforementioned school year because
they have acquired enough exposure on the concerned topic. Thus, they can disclose
credible information.

Significance of the Study

This study will benefit the following:

Accountancy and Managerial Accounting Students of Bicol University. The

research will definitely help the students to believe in their own capabilities while taking
examinations and make them independent unto others.

Professors who are teaching under the Accountancy Program of Bicol

University. The study will help and guide the professors to assess properly the
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performance of the students and know how to deal with their inefficiencies in specific
area of the subject matter.

Accountancy Department. Aligned with the department’s goal this can help
them to produce young professionals that are ready to take the Board Exams with
confidence of the acquired knowledge and learning during their undergraduate time.

Other Students. Surely the study can be of significant help to other Buenos
continue striving for excellence without relying to their classmates during exams.

Other Professors. The results gathered by the research will be helpful to deal
on with cheating in the class and improve the quality of education.

Bicol University. As both the institution and study upholds integrity - among one
of the four pillars, indubitably this will assist the University to produce rightful graduates.

Future researchers. The research will be useful as guide and reference for the
researches to be conducted by the students.

THEORETICAL BACKGROUND

What Is Academic Misconduct?

According to the research of Van Zyl, A., & Thomas, A. (2015), entitled
“Academic honesty: Perceptions of millennial university students and the role of
moderating variables” indicated a trend in perceptions and one that pointed to an
understanding of the meaning of academic dishonesty yet a regard for it as a relative
concept and one that is superseded by, for example, the belief that right and wrong is a
matter of personal opinion, that ideas do not belong to anyone and that information is
accessible and free. This implies that these students enter academia with perceptions
about academic honesty that may differ to those founded on the value authenticity in
academia.

A person’s perception of what is right and wrong bring about differences in one’s
actions. There are things that appear fine to commit because everyone is doing the
same thing yet morally speaking it defies the norm. Thus, it creates a variety of
misleading perception leading to different forms of cheating.

Academic dishonesty is easily associated with cheating and plagiarism. As

mentioned earlier, most studies in the Philippines have focused on these two acts of
academic dishonesty. For this study, academic integrity conduct shall be construed
based on the description of Kisamore, Stone & Jawahar (2007): a construct that
encompasses multiple forms of academic deviance including but not limited to test
cheating, plagiarism, and inappropriate collaboration.

Cheating in exams, literary works and in any other forms hinder someone to grow
as an individual. It takes away the opportunities to acquire something new and
appreciate the vast horizon of knowledge.
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Based on the article found in The Regents of the University of California (2006),
dishonest academic conduct undermines the learning process in multiple ways: it stunts
the development of important skills such as reading, writing, research, analysis,
synthesis, and comprehension; it hinders students in recognizing where their strengths
and weaknesses in these areas lie; it prevents students from developing the self-
confidence that comes from successfully completing a challenging assignment on one's
own; it thwarts the development of creativity and critical thinking; and, lastly, it provides
incorrect information to instructors in that critical feedback loop between students and
their teachers. For all of these reasons it is clear that dishonest academic behavior
defeats the educational goals of the University and, thus, diminishes the value of a
student's education.

According to the study entitled “Cheating and Moral Judgment in the College
Classroom: A Natural Experiment” the purpose of this paper is to present the results of
a natural experiment involving academic cheating by university students. We explore the
relationship of moral judgment (as measured using the defining issues test) to actual
behavior, as well as the relationship between the honesty of students self-reports and
the extent of cheating. We found that in a simple regression the relationship between
moral judgment scores and cheating behavior was insignificant. However, when we
tested whether including Utilizer scores (i.e. the extent to which people select actions
based on notions of justice) affected the relationship of cheating and moral judgment we
found that Utilizer affected the relationship significantly. Finally, we found that moral
judgment and honesty were not related, but higher levels of cheating behavior related to
less honesty. (West, Ravenscroft, & Shrader, 2004).

Cheating in College

It’s no secret that students cheat. On exams, on papers, on projects: no matter

the assignment, someone out there has figured out a way to cheat on it. And
the statistics are alarming: two out of three college students admit they have cheated on
homework, and 19% have cheated on exams, according to a recent study. Whether it’s
because of shifting morals or access to technology, it’s clear that cheating is as
prevalent as ever. These are Copying, Buying Papers, and Hiding cheat sheet, Texting,
Taking photos of the test, Plagiarizing, and Using test banks.

This blog reveals the trend regarding cheating in the students’ life. The writer
wrote this to enlighten us of the scenario that should be taken into action. The statistics
are further supported by another blog telling of us the reason why students cheat in any
possible way they can.

It’s now a fairly common practice for college students to purchase complete term
papers off the internet. Many students simply cut and paste information from various
websites – without citing the source – in order to claim it’s their own work. Some
students are even brave enough to surf the internet on their laptop during an exam in
order to look up test answers.
The cheating doesn’t stop there. Students have been caught using Instant
Messengers such as Skype or Yahoo in order to share test answers with friends, and
many use the cameras built into their cell phone to take photos of information that they
expect to be present on exams. Some computer-savvy college students have even tried
to break into their professors’ computer files.
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Despite warnings of failing the class, a permanent label on your academic

records, or even probation or expulsion, more and more college students are admitting
to cheating than ever before. The site Education-Portal.com reports that in 1940, only 20
percent of college students admitted to cheating during their academic careers. Today,
that number has increased to 75 to 98 percent.
The reasons and excuses vary from person to person, but one thing remains the
same. No matter what your excuse, cheating is still cheating, which means it’s wrong.
Unfortunately, it still happens.
Cheating in college is a toxic habit that a student can take in the latter years of
life. Having this kind of mindset and logic of with the reason for cheating is not a good
practice. This can probably affect one’s attitude towards work.
The article “Gaps in professional judgment and personal moral standards are
perpetual problems across many sectors of society”, reports the results of a survey that
was conducted at four universities to examine the ethical beliefs and attitudes of current
business students. The behaviors that current business students believed to be most
unethical were taking a test for someone else, obtaining answers from someone else
during an exam. The behaviors that they were less certain about were studying from
someone else's notes and failing to report unfavorable errors in grading.

Prevalence of Academic Dishonesty among Students

Results obtained by the researcher Quintus, “A Study on the Prevalence and

Correlates of Academic Dishonesty in Four Undergraduate Degree Programs, “finds that
academic dishonesty is very prevalent within the four degree programs where nine out of
ten students have engaged in at least one act of academic dishonesty. Furthermore,
students engaged in more types of academic cheating on papers/projects than on
exams/quizzes/exercises. The research findings stated that the most prevalent form of
academic dishonesty was connivance through the sharing between students of answers
and questions to an exam/quiz/exercise that a student has taken before and the others
are just about to take. Cheating on papers/projects was committed more often than on
exams/quizzes/exercises for all degree programs except for mathematical science
students. (Quintos, 2017)

The study is similar to this study because it determined the forms of academic
dishonest activities a student commits. On the other hand, this differs to this study in that
it only addressed the most prevalent academic dishonesty also it has wider type of
academic dishonesty. Moreover the respondents were non-business students and
nothing was mentioned about adoptable ways to curb academic dishonesty. It likewise
failed to determine the reasons of the students who engaged in such offensive acts.

In the study entitled” Academic Dishonesty in Graduate Business Programs:

Prevalence, Causes, and Proposed Action” found out that graduate business students
cheat more than their non-business student peers. Correlation results found cheating to
be associated with perceived peer behavior, as well as the perceived certainty of being
reported by a peer, and the understanding and acceptance of academic integrity policies
by students and faculty. Based on the results of their study individual faculty should
consider using strategies that reduce students’ perception that other students are
cheating. (McCabe, Butterfield, and Trevino, 2006)
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The study is similar in this study in that it tackles the causes and proposed
actions regarding cheating. However, it is different in this study because the respondents
were graduate business students and that its cause was confined within the perception
of the students.

Another study entitled “Prevalence Motives and Views of Academic Dishonesty in

Higher Education” believes that prevalence and severity of various types of dishonest
academic behaviors were based on the experiences and perceptions of college
students. And that on top of them cheating on exams and homework is still prevalent,
students view these dishonest behaviors as ordinary school acts, and their actions are a
product of several factors – teacher’s and student’s incompetence, unfavorable
environment, and lenient imposition of school policy. Moreover, certain ethical dilemmas
were deduced from the results of the study, such as the varying perceptions on the
morality of unfair academic manners and the relative importance of deceit over success.
Some would rather cheat to live up to expectations than abide by ethical norms to lag
behind at school. (Balbuena and Lamela, 2015)

A person commits an action based on one's perception about the morality of the
deed. In addition, experience can also motivate or discourages a person to continue
doing something. That's why it is important that the environment of a student should be
closely monitored. Chances are if the environment or other factors indicates that it is
acceptable for a student to cheat then probably the student would be tempted to do it.

The study is similar in this study in that it talks about cheating in examinations
and the motives that drives the students to engage in cheating. However, it is different
that it explains the views of the respondents regarding academic dishonesty.

. Another study entitled “Academic Cheating: Frequency, Methods and Causes”

present a study investigating the frequency of cheating, the cheating methods used and
the students’ motives for cheating or not cheating in a Swedish-Finnish university
context. The findings implicate that cheating among undergraduates is common and
mainly is a problem of ethic character. (Bjorklund and Wenestam, 1999)

The study is relevant to this study because its respondents have same degree.
However it differs to the extent of scope and that the frequency and methods were
studied.

The study of Situational and Personal Causes of Student Cheating intended to

discuss and study the issues relating to the role of cheating culture in determining
cheating behavior, the mechanism of action by which neutralizing attitudes cause
cheating and the differences in causes of dishonesty behavior in varying situations. The
students in this sample are certainly within the mainstream (for examples, see McCabe
and Trevino 1993) with regard to their integrity behavior. While the majority of them have
committed at least one violation, a much smaller subset are the “hard core” integrity
violators. Students are more likely to have direct knowledge of a behavior than to have
engaged in them. Direct knowledge of others’ integrity violation behaviors is strongly
associated with increased violations of one’s own. Individual variables, particularly
neutralizing attitudes and extrinsic motivation are associated with increased cheating
and plagiarism behavior. (Rettinger and Kramer, 2009)
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Causes to Engage in Academic Dishonesty

According to the book of Cheating in College:” Why Students Do It and What

Educators Can Do About It”, at this life stage (college), most students look to others for
cues about appropriate behavior, and peers play a powerful role in shaping attitudes and
behavior. Today’s students say they feel growing pressures to demonstrate high
academic achievement. This may come from many sources, including societal
expectations, family expectations and peer pressure. Many students also place
enormous pressure on themselves to excel academically, to obtain a good job, and to
gain admission to a prestigious graduate school. (McCabe, Butterfield, Trevino, 2012)

The book is relevant this study because it emphasizes the reasons of student
why they participate in academic dishonest activities. Unlike this study, the factors that
contribute to the illicit acts were not mentioned.

The study entitled “Why Students Resorts to Cheating” was able to enumerate
reasons why students resort to such acts based on their survey and study here are
some of them: some students have no ability to generate correct answer to questions on
quizzes and examinations.; Some students cheat for survival instinct.; Some students
cheat because they find a lesson or a course to be meaningless -having no perceived
relevance to their lives.; Wanting to take risks.; They might also cheat because they
belief something is unfair, so feel justified in cheating. (Cagayan State University, Carig
Campus, College of Information and Computing Sciences, 2014)

The study is relevant to this study that it identified the reasons why students
resort to cheating. However, the study is different because the reasons were only from
the students’ point of view.

Factors Affecting One’s Reasons to Cheat

The study entitled “Prevalence, Motives, and Views of Academic Dishonesty in

Higher Education” suggests that cheating on exams and homework is still prevalent,
students view these dishonest behaviors as ordinary school acts, and their actions are a
product of several factors – teacher’s and student’s incompetence, unfavorable
environment, and lenient imposition of school policy. Certain ethical dilemmas were
deduced from the results of the study, such as the varying perceptions on the morality of
unfair academic manners and the relative importance of deceit over success.
Furthermore, the prosaic notion of the triviality of certain academically dishonest
behaviors has resulted to the continued engagement in the same behaviors. While there
are some students who perceive the unethical sides of academic dishonesty, there are
also others who conceive the advantages it gives to schooling. They believe that
cheating should be avoided, but others say it cannot be. (Balbuena and Lamela, 2015)

The research is significant and related to this study because it gives us additional
information on causes why students commit cheating. However, the information given
was only based on the students’ perception.

Research about “The Impact of Faculty, Peers and Integrity Culture in the
Academe on Academic Misconduct among Filipino Students: An Empirical Study Based
on Social Cognitive Theory” Guided by Bandura’s social cognitive theory of moral
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thought and action, data from students of a State-funded university in Southern

Philippines were subjected to factor analysis and subsequently, ordinal logistic
regression. The factor analysis revealed two distinct factors for academic misconduct –
those committed inside and outside the classroom – bringing novelty to the study.
Results indicate that trust, one of the values of academic integrity culture as well as
faculty and peers exhibit significant influence to students’ likelihood of committing
academic misconduct providing initial empirical evidence on the determinants to
students’ likelihood to commit academic misconduct in the Philippines (Resurreccion,
2012)

Furthermore, in the study "A Comparison of Faculty and Students' Attitudes

toward Academic Cheating" reveals that the faculty is not favorable of the academic
cheating at all. Faculty members agreed to all of the twenty faculty reaction to academic
dishonesty statements. Students agreed to eighteen of the twenty items of the faculty
reaction to academic dishonesty statements. Of the twenty statements on the faculty
reaction to academic dishonest questionnaire, faculty and students agreed to one
statement: "Having another student take an exam for you is a serious form of cheating."
Additionally, this study was concerned with the following issues related to academic
cheating: why college students cheat, definition of cheating, and forms of academic
cheating.

It gives us the notion that the faculty and the students have the same attitude
towards the seriousness of cheating. It also tells us that they may have a different view
of academic dishonesty at some point but they are likewise share the same denominator
in most of the aspects of cheating. (Bishop, 1993)

Both studies are similar in that the study features the factors involve in cheating
that can cause the attitude of both parties to differ or be identical. The difference is that
this study has a wider scope in terms of the respondents.

How to Address Academic Dishonesty?

According to the study "Discouraging academic dishonesty: Perceived best

practices for one liberal arts college", Survey results revealed a generally favorable set
of responses with very little variance. The various constituencies observed less cheating
than have respondents to studies at other institutions and have considerable confidence
in the college's existing honor system. Each of the fourteen proposed best practices was
perceived as potentially effective for reducing cheating at UVA-Wise. Two of the
strongest themes were the call for additional communication regarding academic
integrity and the desire for more substantive sanctions for cheaters. There were few
differences among the subgroups in perceptions of the potential effectiveness of the
proposed integrity initiatives. In addition to providing a list of best practice academic
integrity initiatives, this study provides a blueprint for institutions wishing to examine their
own academic integrity policies. (Gambill, Sidney Todd, 2003)

The study is similar to this research in that the study identifies the set of
recommendations to discourage academic dishonesty. The difference is that it caters a
larger population of respondents compared as to this study.
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In the study called "An examination of how selected colleges and universities
promote student academic integrity", survey results indicated that respondents utilized
an array of interventions to promote academic integrity. Publication of academic integrity
policies and procedures for handling alleged violators in handbooks, discussions during
new student and new faculty orientation, and the engagement of faculty and students in
developing and enforcing academic integrity standards were customary interventions.
Efforts to assess intervention strategies and the use of an honor code were reported by
nearly half of the respondents. Conversely, among the less popular strategies were the
incorporation of academic integrity in training programs, the provision of a class on
academic integrity for students, the availability of an exam proctoring service, and the
acceptance of anonymous reports of dishonesty. (Bush, 2000)

It implies that there is unity among different colleges and universities to uphold
the integrity of the students. It gives us the notion that cheating has been a serious
problem across the states. Through rigor effort of the members of the academe in the
selected institutions, the research was able to determine ways in order to promote
integrity among the students.

The research is in line with the goals of this research which is to uphold the
integrity of the students. However, it focused on the current interventions exercised and
consequently assessed them.

According to the book of Cheating in College: Why Students Do It and What

Educators can Do about It by Donald L. McCabe, Kenneth D. Butterfield, and Linda K.
Trevino, the faculty and administrators can make a difference through the time and effort
on promoting it. These efforts include orientation, training sessions, website pages and
chapters in student handbooks devoted to academic integrity and codes of conduct, and
development of course syllabi to include definitions, consequences and other content
related to academic integrity. Adopting academic honor code, or at least the principles
generally embodied in such codes can also addressed academic dishonesty.

The research is aligned with the study because it enumerates practices based
on the findings of the study; however it is different in a way that only the faculty and
administrators are named to solve the problem.

The study of McCabe, Butterfield, and Trevino about the Academic Dishonesty in
Graduate Business Programs: Prevalence, Causes, and Proposed Action stated based
on the results of their study individual faculty should consider using strategies that
reduce students’ perception that other students are cheating. Some of these can be
creating multiple versions of exams, insuring that students do not bring technology such
as cell phones to exams, faculty should address collaboration issues on an assignment-
specific basis and, when collaboration is prohibited, clearly explain why, assignments
can and should be changed from year to year (to reduce cross-year collaboration) and
where possible, assignments can be personalized to make collaboration more difficult,
faculty should be aware that their grading policies may influence cheating and students’
willingness to report their peers. Furthermore, it states that the use of modified honor
codes is a promising approach to lessen academic dishonesty.

The research has also sought to give proposed actions that will be deemed
beneficial. Yet, it addressed mainly the use of strategies that reduce students’ perception
that other students are cheating.
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The study entitled “Why Students Resorts to Cheating” cited teachers’ practical
ways that prevent students from cheating. They are giving penalties like zero scores or a
failing grade to students that would cheat, arranging them 1 or 2 seats apart, changing
their seating arrangement in a way that close friends won’t be together, to prevent
cheating teachers should go down to the needs of the learners using different teaching
techniques and style so that the students will understand the lesson very well. Another
thing is to encourage students to study well give the emphasis to the importance of
honesty, and for the students to prevent cheating they should be serious in their studies.
Students should make their study as their first priority.

The study is the same in terms of knowing the practical and feasible ways that
can reduce the academic misconduct. On the other hand, it only cited practices from
teachers.

According to the article “Cheating: Preventing and Dealing with Academic

Dishonesty” by Don Mcburney, a PhD from Brown University in 1964,there are ways on
how to curb cheating and he come up with: communicate policies on cheating, relate
with your students: Avoid Adversarial Relationships ,teach students what Plagiarism is
so they can avoid doing ,structure writing assignment so students cannot use other’s
work, take control of the test situation- students to sit in every other seat, be prepared.

The study showed ways on how the professors can address cheating in the
classroom setting. It relates to this study because it gives emphasis on what can the
faculty members can do to change the system regarding cheating among the students.
However, there are differences compared to this study. It did not recognize the effort that
can possibly be given by the students to deal with the problem.

The research about Academic dishonesty and intention to cheat: A model on

active versus passive academic dishonesty as perceived by business students implores
that there seems to be a positive correlation between academic dishonesty in college
and unethical behavior in work environment as well. Therefore, for a more ethical
business environment and a better world in that sense, universities need to train
tomorrow’s leaders with higher ethical standards. Student perceptions as well as others
seem to be getting quite different, depending on the basis, opinion, or interpretation.
(Anitsal, I., Anitsal, M.M., & Elmore, R., 2009)

Studies indicate that environmental factors have the greatest impact on students’
motivation to cheat. Honor codes or Academic Integrity Statements, when properly
applied, are shown to be effective at reducing cheating.

The faculty and administration of CBA seek to address the reality of student
cheating and/or violations of academic integrity in a comprehensive, direct way. The
following represents the proposed course of action: creation of a clear, comprehensive
CBA policy on Academic Integrity , students sign agreement to abide by CBA policy,
inclusion of CBA policy within all syllabi, enforcement of sanctions for policy violations,
create a Blackboard site that includes relevant resource materials for faculty use and
reference.
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Synthesis of the Art

The in – depth review of related literature and studies have been systematically
gathered from articles, theses, journals, books, surveys, and other sources from the
internet in order for this research to obtain preferable results.

The different related literatures and studies helped the researchers in grasping
the essential concepts on how to uphold the integrity of the students by imitating external
practices that are proven effective. Additionally, the related literature and studies of this
research tackles the common factors and motives why students engaged to academic
misconducts and it also states various exercises that might be helpful to the subject
matter.

The reviewed literatures and studies helped the researchers establish the
foundation of this present study. It mentioned about the perception of the students on
academic dishonesty and their reasons why they commit such deeds that can aid the
researcher in conducting the study. Furthermore, the studied factors that drive the
students to engage in academic misconduct will help the present study to build the
ground for the said endeavor. Another thing is the previous studies noted some
measures can be taken if deemed effective by the institution.

Several researchers and authors gave us information regarding the trend of

cheating in the academe. They also support this research by telling that cheating has
been prevalent in the life of the students and that it needs to be addressed. The main
objective of the researches and the articles cited is to make a point on the significance of
maintaining the integrity in the life of the students, as this can influence the attitude and
behavior that they will be manifesting in the real world. In order to make this happen the
students and the institution must meet halfway.

Gap to be Bridge by the Study

Generally, this study was differentiated from any of the previous work conducted
by some researchers especially those that have been cited as related literature and
studies. It can be observed that most of the related studies aforementioned dealt on the
prevalence of academic cheating of the students

There were number of studies conducted regarding the trend of cheating in the
life of the students. Based on the information gathered, from various sources, and
reviewed, the researchers of this study believe that most studies found by the previous
researchers dealt in general on the perception of the students about cheating.
Furthermore, the measures that can address the dilemma can vary from one school to
another and from program to program. We aim to form set of policies that can address
the need to eradicate cheating in the institution of Bicol University in the Department of
Accountancy, this is one of the gap to be bridged by the study.

The practices and solutions given were only directed to a certain group of people.
Students and the faculty have different set of ways to curb cheating. Both of the students
and professors should agree to have common practices that can address academic
dishonest activities in school that can promote the integrity of the students. No research
has been conducted to uphold the integrity of the Accountancy and Managerial
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Accounting students in the College of Business, Economics and Management which

another gap to be bridged by the study.

Theoretical Framework

This study will focus on the Theory of reasoned action, also known as Rational
choice theory, choice theory or rational action theory, is a framework for understanding,
and often formally modeling social and economic-behavior (Blume & Easley, 2008). The
theory of reasoned action (Ajzen & Fishbein, 1980) was first introduced in 1967 by
Fishbein in an effort to understand the relationship between beliefs, attitudes, intentions
and behavior.

The theory of reasoned-action assumes that individuals consider a behavior’s

consequences before performing the particular-behavior. As a result, intent is an
important-factor in determining behavior and behavioral-change. According to Ajzen, I.,
intentions develop from an individual's perception of a behavior (as positive or negative)
together with the individual's idea of the way their-society perceives the same-behavior.
Thus, personal-attitude and social-pressure shape intention, which is essential to
performance of a behavior and consequently behavioral-change. The basic premise of
rational choice theory is that aggregate-social behavior results from the behavior of
individual-actors, each of whom is making their individual-decisions. The theory
therefore focuses on the determinants of the individual-choices (methodological-
individualism). Here, this theory treats dishonest-actions as the result of decisions that
one makes as a rational-agent; that is, one weighs pros and cons of an action, and
based on how one assesses the alternatives, one makes the choice. It can be
considered as a kind of cost-benefit analysis: is the effort necessary to cheat worth the
cost of getting caught and being punished? The subjective-norm of a person is
determined by whether important-referents (that is, people who are important to the
person) approve or disapprove of the performance of a behavior (that is, normative-
beliefs), weighted by the person’s motivation to comply with those-referents. Montano,
Daniel & Kasprzyk, Danuta &Taplin, Stephen (2002). Social-behavior is learned by
conditioning, primarily instrumental or operant, in which behavior is shaped by the stimuli
that follow, or are consequences of the behavior, and by imitation or modeling of others’
behavior. Whether deviant or conforming-behavior persists depends on the past and
present-rewards and punishments, and the rewards and punishments attached to
alternative behavior differential reinforcement as well as religious-beliefs and
commitments, social-background, upbringing, parental-crime, previous learning, and the
influence of friends and other-groups (Pearson & Weiner, 1985).

The act of cheating works on many-levels. On the individual-level the student

can decide on his own strategy in order to graduate. He/she can cheat or not, depending
on the circumstances. Rational choice theory then assumes that an individual has
preferences among the available-choice-alternatives that allow them to state which
option they prefer. These-preferences are assumed to be complete (the person can
always say which of two-alternatives they preferred to the other) and transitive (if option
A is preferred over option B, and option B is preferred over option C, then A is preferred
over C). The rational-agent is assumed to take account of available information,
probabilities of events, and potential-costs and benefits in determining preferences, and
to act consistently in choosing the self-determined best-choice of action.
 P a g e | 13

Despite the empirical-shortcomings of rational choice theory, the flexibility and

tractability of rational choice models (and the lack of equally powerful-alternatives) lead
to them still being widely used (Milgrom& Levin, 2015). According to Montano, Daniel &
Kasprzyk, Danuta &Taplin, Stephen (2002), the theory of reasoned action is successful
in explaining behavior when volitional-control is high. In conditions where volitional-
control is low, the theory of planned behavior of Ajzen (1991) is more appropriate to
explaining such-behavior.

Behavioral beliefs Normative beliefs

Evaluation of behavioral Motivation to comply

Attitude toward Behavior Subjective Norm

Behavioral Intention

Behavior

FIGURE 1.1 THEORETICAL FRAMEWORK

Conceptual Framework

The study’s focal point is to embrace comprehensive way/s to further uphold the
integrity of the students likewise to be able to pinpoint the frequent causes that resort to
inappropriate conducts in academics.

This research revolves around the students and professors. In order to gather the
needed data the researchers will give questionnaires to selected 4 th and 5th year BSA
 P a g e | 14

and the graduating, 4th year BSMA students of Bicol University and selected professors
from College of Business, Economics and Management.

After gathering all the data needed, the researchers will tally and analyze the
results in order to make conclusions and to answer the questions in the statement of the
problem. Recommendations cited based on related previous studies shall be drawn to
formulate comprehensive way that the professors, students and as well as the university
will be benefitted.

ACADEMIC DISHONESTY

POOR INTEGRITY

WAYS TO IMPROVE/COMPREHENSIVE WAY

INTEGRITY

FIGURE 1.2 CONCEPTUAL FRAMEWORK

 P a g e | 15

DEFINITION OF TERMS

This section includes the operational and conceptual definition of terms used in
the study:

Upholding the Integrity. This refers to ways that will lend a hand to students in order to
refrain from cheating.

BSA.This pertain to the 4th year and 5th year students of Bicol University enrolled in
Bachelor of Science in Accountancy Program

BSMA.This pertains to the 4th year students of Bicol University enrolled in Bachelor of
Science in Managerial Accounting program.

Examinations. These are composed of exams, quizzes, take home exams (e.g. in an
essay form, case study, assessment) in all subjects (minors and majors) taken by the
BSA and BSMA students.

Academic Dishonesty. This particularly emphasizes acts in form of cheating linked with
the institution. Forms of student behavior which contradicts the fundamental value of
academic integrity.

Academic Integrity. Academic integrity is a fundamental value of students which

constitutes all forms of scholastic honesty at institutions of higher education.

Cheating. Cheating, as defined in this study, is one form of academic dishonesty that
refers to deceptive student practices in grading their own examinations in classes. These
practices include changing one or more answers and/or not marking two or more
incorrect responses. Cheating will be associated with college students, unless otherwise
indicated.
 P a g e | 16

WORK CITED

Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In Action

control (pp. 11-39). Springer Berlin Heidelberg.

Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human
Decision Processes, 50(2), 179-211.

Al-Suqri, M. N., & Al-Kharusi, R. M. (2015).Ajzen and Fishbein’s Theory of Reasoned

Action (TRA) (1980). Information seeking behavior and technology adoption:
Theories and trends, 188-204.

Anitsal, I., Anitsal, M.M., & Elmore, R., 2009, 'Academic dishonesty and intention to
cheat: A model on active versus passive academic dishonesty as perceived by
business students', Academy of Educational Leadership Journal 13(2), 17-26.

Balbuena, S. E., &Lamela, R. A. (2015) .Prevalence, motives and views of academic

dishonesty in higher education. Asia Pacific Journal of Multidisciplinary
Research, 3(2), 69-75.

Bishop, C. H. (1993). A comparison of faculty and students' attitudes toward academic

cheating.

Bjorklund, M., &Wenestam, C. G. (2000). Academic cheating: frequency, methods, and

causes.

Bush, D. K. (2001). An examination of how selected colleges and universities promote

student academic integrity.

Cagayan State University, Carig Campus, College of Information and Computing

Sciences, (2014)

Cheating College Students Only Cheat Themselves retrieve from StateUniversity.com

Blog http://www.stateuniversity.com/blog/permalink/cheating-college-students-only-
cheat-themselves.html#ixzz5CKJaZybb

E. Blume, Lawrence & Easley, David. (2016). Rationality.10.1057/978-1-349-95121-

5_2138-1.

Gambill, S. T., &Zelna, C. L. (2003). Discouraging academic dishonesty: Perceived best

practices for one liberal arts college.

Kisamore, J. L., Stone, T. H., &Jawahar, I. M. (2007). Academic integrity: The

relationship between individual and situational factors on misconduct
contemplations. Journal of Business Ethics, 75(4), 381-381.doi:10.1007/s10551-
006- 9260-9

McBurney, D. (1996). Cheating: Preventing and dealing with academic dishonesty. APS

Observer, 9(1).

McCabe, D. L. (2005, June).The Center for Academic Integrity Assessment Project

Surveys.
 P a g e | 17

McCabe, D. L., Butterfield, K. D., & Trevino, L. K. (2006). Academic dishonesty in

graduate business programs: Prevalence, causes, and proposed
action. Academy of Management Learning & Education, 5(3), 294-305.

McCabe, D.L., Butterfield, D., & Trevino, L.K., 2012, Cheating in college: Why students
do it and what educators can do about it, Johns Hopkins University Press,
Baltimore, MD.

Montano, Daniel &Kasprzyk, Danuta&Taplin, Stephen. (2002). The theory of reasoned

action and the theory of planned behavior. Health behavior and health education:
Theory, research, and practice. 3. 67-98.

Quintos, M. A. (2017). A Study on the Prevalence and Correlates of Academic

Dishonesty in Four Undergraduate Degree Programs. Asia Pacific Journal of
Multidisciplinary Research, 5(1).

Reducing Cheating among Students A Faculty Resource & Discussion Guide, UNL-CBA
Summer 2015 - Motivation for Cheating and Response to Cheating

Resurreccion, P. F. (2012). The impact of faculty, peers and integrity culture in the
academe on academic misconduct among Filipino students: An empirical study
based on social cognitive theory. International Journal of Academic Research in
Business and Social Sciences, 2(12), 33.

Rettinger, D. A., & Kramer, Y. (2009). Situational and personal causes of student
cheating. Research in Higher Education, 50(3), 293-313.

Starovoytova, Diana & Namango, Saul & Katana, Harrison. (2016). Theories and Models
Relevant to Cheating-Behaviour. 6. 2225-484.

The Regents of the University of California ( 2006).

Van Zyl, A., & Thomas, A. (2015). Academic honesty: Perceptions of millennial
university students and the role of moderating variables. koers, 80(1), 1-15.

West, T., Ravenscroft, S., &Shrader, C. (2004). Cheating and moral judgment in the
college classroom: A natural experiment. Journal of Business Ethics, 54(2), 173-
183.
Whitley, J. E. (2001). Gender Differences in Affective Responses to Having Cheated:
The Mediating Role of Attitudes. Ethics & Behaviour, 11(3), 249-259.
 P a g e | 18

CHAPTER 2

RESEARCH DESIGN AND METHODOLOGY

RESEARCH DESIGN

Research Method

This study will utilize the survey method of data collection and documentary
analysis to gather information for the study. This research deals with the discovery of
comprehensive way/s that will be effective in upholding the integrity of the students.

All of the undergraduate students from the two programs served as the
respondents for the study and full time and part time members of the academe
respondents from BU CBEM. The undergraduate respondents will answer survey
questionnaires about the causes and factors in academic dishonesty within the duration
of one academic year – to be precise, the preceding academic year. This will ensure that
the students, despite being of different year levels, will have a uniform time frame with
which to know the problems in academic dishonesty. Only those who were enrolled in
the program of BSA and BSMA in their 4th year and 5th year level were engaged to
participate in the study. To ensure student’s anonymity, each one was directed to fold
his/her accomplished questionnaire after answering and then place it in a secrecy box.

They were also briefed on the nature of the study and given the option not to
write their names if they did not feel comfortable with the nature of the research. This
study will employ a modified survey in which participants will be task to answer a set of
questionnaires composed of checklists. The instrument used was adopted from the
Academic Integrity Survey developed by McCabe (2005, June), a pioneer in the study of
issues related to academic dishonesty.

Sources of Data

Data collection was done through both primary and secondary sources. The
primary data sources of the researchers will come from the set of questionnaires given
to the students and professors. Secondary data sources mainly covered relevant
documents and reports that are going to be reviewed.

Population of the Study

The respondents of the study will be the full-time and part-time faculty members
and students of 4th and 5th year BSA and the graduating BSMA students of Bicol
University, College of Business, Economics and Management in the Academic Year
2018 – 2019.
 P a g e | 19

METHODOLOGY

Research Instrument

The research instruments to be used are survey questionnaires given to the

students and professors. The students and professors will answer same questionnaires
in the form of checklist.

A modified survey adopted by the researchers from Academic Integrity: Reducing

Cheating among Students A Faculty Resource & Discussion Guide, UNL-CBA Summer
2015 - Motivation for Cheating and Response to Cheating and from the Study on the
Prevalence and Correlates of Academic Dishonesty in Four Undergraduate by Quintos,
M. A. (2017). The content of the instrument was based on the information gathered
during the documentary analysis of the related literature and studies. The questionnaire
has three parts:

 Part I, is about the What factor causes students to commit academic dishonesty
in terms of:
a. Incentive in committing academic dishonesty
b. Pressure
c. Opportunity to commit in academic dishonesty;
 Part II, is on the reasons why students commit academic dishonesty;
 And finally, Part III tackles what ways can be formulated to academic dishonesty.

Data Gathering Procedure

To gather the data needed, the researchers will ask permission first to the
selected students, and the professors from the five different colleges previously
mentioned. After the approval, the researchers will immediately a survey. After the
survey was made, all the questionnaires and interview will be tallied, analyzed and
interpreted.

DEPARTMENT OF ACCOUNTANCY

Bicol University

College of Business, Economics, and Management

Daraga, Albay

Upholding the Integrity of BSA and BSMA Students during Examinations

Dear Participant,
 P a g e | 20

We invite you to participate in a research study entitled Upholding the Integrity of

BSA and BSMA Students during Examinations. We are currently enrolled in the BS
Managerial Accounting at Bicol University in Daraga, Albay and we are in the process of
writing our undergraduate thesis. The purpose of the research is to determine adoptable
comprehensive way/s that will help the students of 4 th and 5th year Bachelor of Science in
Accountancy (BSA) and the graduating Bachelor of Science in Managerial Accounting
(BSMA) students of Bicol University to uphold their integrity during examinations in the
Academic Year 2018 -2019. The enclosed questionnaire has been designed to collect
information on:

1. What factor causes students to commit academic dishonesty in terms of:

a. Incentive in committing academic dishonesty
b. Pressure
c. Opportunity to commit in academic dishonesty
2. What are the reasons why students commit academic dishonesty?
3. What ways can be formulated to academic dishonesty?

Your participation in this research project is completely voluntary. You may decline
altogether, or leave blank any questions you don’t wish to answer. There are no known risks
to participation beyond those encountered in everyday life. Your responses will remain
confidential and anonymous. Data from this research will be kept under lock and key and
reported only as a collective combined total. No one other than the researchers will know
your individual answers to this questionnaire.

If you agree to participate in this project, please answer the questions on the
questionnaire as best you can. It should take approximately 30 minutes to complete. Please
return the questionnaire as soon as possible, each should fold his/her accomplished
questionnaire after answering it and then place it in a secrecy box held by the researcher.

If you have any questions about this project, feel free to contact Bernardine Ella T.
Millena and Christine T. Molina, researchers at [email protected]
[email protected].

Thank you for your assistance in this important endeavor.

Sincerely yours,

BERNARDINE ELLA T. MILLENA CHRISTINE T. MOLINA

Researcher Researcher

DEPARTMENT OF ACCOUNTANCY

Bicol University

College of Business, Economics, and Management

Daraga, Albay

QUESTIONNAIRE
 P a g e | 21

Name (optional): _______________________________________________________

Year and Course/Position: _______________________________________________

College: _______________________________________________________________

General Instruction: Please answer the following set of questions with all honesty to
the best of your ability. Please checks the item/s that best correspond to your answer/s.

Part I: Mark check/s which of the following factors stated based on the survey
adopted drive the students to commit academic dishonesty.

1. Avoid disappointing significant figures – e.g., parents, siblings, etc.

2. Increase standing among peers
3.Meet requirements for scholarships
4.Meet requirements for prerequisites
5.Meet requirements for Dean’s list
6.Level the playing field if others cheat
7. Gain a competitive advantage in the job market
8. Rewards offered for getting good grades like money or material things like
iPods, phones, etc
9. Threat of losing privileges like phone, computer, television etc.
10. Threat of not being able to participate in sport or activity.
11. Pressure from teachers to do well.
12. Societal Expectations
13. Gain admission to a prestigious Graduate School
15. Survival instinct
16 Finds a lesson/course to be meaningless - no perceived relevance to their
lives.
17. Wanting to take risks
18. Something is unfair

1.Lower ability students are more likely to cheat

2.When students pitted against each other (e.g., a strict grading curve) they are
more likely to cheat
3. When the level of difficulty is too high (in fact or perceived), students are
more likely to cheat.
4. When students believe that no matter how hard they work, they will not
succeed, they are more likely to cheat.
5. Students who have a passion for learning, for learning’s sake, are less likely
 P a g e | 22

to cheat.
6.Students who view courses as “hurdles to get past” are more likely to cheat
7. Students who understand the long-term usefulness of material are less likely
to cheat.

Part II: Mark check/s which of the following is the root causes of the above stated
factors why the students engaged in academic dishonesty.

Factors Affecting One’s Reason to Cheat

1.Teacher’s and student’s incompetence
2.Unfavorable environment
3. Lenient imposition of school policy.
4.The acceptability of behaviors depending on assignment type
5. One of the values of academic integrity culture as well as faculty and peers
exhibit significant influence to students’ likelihood of committing academic
misconduct providing initial empirical evidence on the determinants to students’
likelihood to commit academic misconduct in the Philippines

Part III: In the enumerated practices, mark checks which of the following are
adoptable to prevent academic dishonesty.

1.One seat apart

2.No erasures
3.Have a cover sheet
4.Strictly no talking with a classmate
5.No cell phone allowed
6. Publication of academic integrity policies and procedures for handling

In-class exams
1. Remind students of the academic misconduct section in the Student Conduct
Code, in class and in your syllabus.
2. Explain how the Code applies to your specific course regarding cheating,
falsification, and/or plagiarism, and advise students of the consequences of
academic misconduct.

3. Explain to students that you are willing and available to discuss academic
concerns with them.
4. Regularly encourage students to go to office hours or to schedule a time to
meet with you.
5.Encourage students to reach out to you if they suspect other students are
engaging in academic misconduct
6. Be consistent with addressing potential academic misconduct incidents
7. Share with students in advance about the methods you are taking to prevent
academic misconduct during exams – this information may help deter students
 P a g e | 23

from engaging in academic misconduct

8. Clearly explain to students what your expectations are regarding academic
integrity before the exam starts and ensure they understand
9. Give oral and written instructions concerning material allowed or not allowed
during the exam at the beginning of the test
10. If using blue books for exams, collect all of them and randomly redistribute
them to the class
11. Additionally, be sure to collect all blue books, whether used or not, at the
end of the exam.
12. Use alternating copies of exams, with different colors and questions in
different orders.
13. Additionally vary the multiple choice order on the different exams consider
using different values for different versions of the test.
14. For classes in auditorium-style rooms, think about alternating the test
versions by row to ensure students cannot cheat off a student in the row in front
of them.
15. Randomize seating order to avoid friends or cliques sitting together or have
students fill out a seating chart that you can reference if you suspect academic
misconduct.
16. Train your assistants how to be an effective proctor – encourage them to
regularly walk around the room observing students instead of doing other work
or reading.
17. If a student needs to leave the room, collect their exam materials while the
student is out of the room.
18. After the exam, mark the answer sheets in a way where responses cannot
be changed and allows you to see if there have been alterations if a student
brings up a concern about grading.
19. Scan a copy of the exam before returning to students.
20. Give an alternate version of the exam for students you allow to make up the
test.