Department of Accounting

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Open Access
A Survey of The Perception of Ethical Behaviour of Future Nigerian Accounting Professionals.
(2008) Ajibolade, S.O.
This paper provides an evaluation of the perception of ethical behaviour of Nigerian accounting students. The purpose is to determine whether accounting education in Nigerian tertiary institutions impacts positively on the perception of ethical behaviour in accounting students. Data obtained from three hundred and eighty one accounting students at three tertiary) institutions in Lagos State are analysed using paired sample T-test. The results reveal significant differences in the ethical perception of beginning and final year students. However, contrary to expectations the beginning students have higher ethical perception scores than the final year students. These results suggest that the education of accounting students in Nigerian tertiary) institutions may not be providing positive impact on perception of ethical behaviour. A gap in the accounting education in these institutions in terms of ethics is therefore indicated. Greater emphasis needs to be placed on ethics education of accounting students in our business faculties to promote ethical behaviour in organisations.
Open Access
A survey of the perception of ethical behaviour of future Nigerian accounting professionals.
(2008) Ajibolade, S.O.