Plagiarism among Accounting Postgraduate Students

The goal of this paper is to study factors influencing the rate of plagiarism among accounting postgraduate students. Data is collected from students of Sistan and Baluchestan university of Iran through 73 applicable questionnaires during 2013. The results indicate that plagiarism is quite prevalent among the accounting postgraduate students; however they are not completely familiar with different types of plagiarism. In addition, no significant relation is detected between prevalence of plagiarism and demographic variables such as age and gender, as well as individual variables such as their academic performance. However, the results of correlation test show that plagiarism committing rate of the students has (a) a positive significant relation with some parameters namely educational pressure, tendency of educational system and accounting students to low level approaches of accounting education, and students' access to information technology (e. g. Internet) ; and (b) a negative significant relation with some other factors such as moral competence, awareness of plagiarism, organizational support, as well as students’ interest in accounting