Ethical behavior of accounting students: exploring the impact of religious environmental background in university

Purpose This study aims to examine the tendency of accounting students to be accountant candidates in a campus environment with a program to enhance religiosity toward ethical behavior. Design/methodology/approach The research data was collected by distributing questionnaires to accounting students in Indonesia, totaling 880 accounting students. The data analysis technique used in this study was least-squares structural equation modeling. Findings The results indicate that a religious environmental background positively influences ethical behavior. Additionally, ethical orientation, religiosity and personal values positively influence ethical behavior. However, the results reveal a difference in the impact of course and gender, which negatively influence ethical behavior. Research limitations/implications The measurement of the religious environmental background of the university was based solely on whether the respondents’ universities had a focus on, or a program related to, religious activities or religiousness in academic activities. Ultimately, this approach has limitations in capturing the depth of religiousness in the environment, without considering universities’ actual implementation. Practical implications The findings indicate that universities, as institutions responsible for producing future accountants, must pay attention to and create a religious environmental background for prospective accountants, especially among senior students. This is crucial because there is a tendency toward decline in ethical behavior among senior students. Social implications These findings emphasize the importance of paying attention to programs that promote a religious environment, as this can significantly influence students’ ethical behavior. Originality/value This study investigates the influence of religious environmental background on the ethical behavior of accountant candidates, which has not been previously studied. The religious environment is an external factor that can affect the ethical behavior of accounting students as accountant candidates.