Staff and student perceptions of academic misconduct: a survey of Scottish academic staff and students

In a study of third-year accounting students from five Scottish universities and academic accounting staff in Scotland, perceptions of the seriousness and frequency of occurrence of 22 different kinds of academic misconduct were measured. Reasons for cheating and for not cheating were also examined. Data with respect to respondent, age, gender, institution, teaching specialism and teaching experience are discussed, along with the implications of these results for all accounting educators.