A Survey Of The Ethical Perception Of Future Nigerian Accounting Professionals.
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Date
2009-01-08
Authors
Ajibolade, S.O.
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Abstract
Many corporate collapses reported in recent time have been linked to various ethical violations in which accounting professionals have been found culpable, Conducting business within an ethical framework is believed to rest largely on accountants} sensitivity to ethical issues, An assurance of a high level of sensitivity to ethical issues by future accountants may therefore help to prevent future occurrences and resume the lost confidence of investors in the business arena,
This paper provides an evaluation of the ethical perception of accounting students, The purpose is to determine whether or not accounting education in Nigerian tertiary institutions is providing the required positive impact on the perception of ethical behaviour of accounting students,
Data obtained from three hundred and eighty one accounting students at three tertiary
institutions in Lagos State is 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 required 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.
Description
Conference Paper
Keywords
Ethical Behaviour , Business School Education
Citation
Ajibolade,S.O. (2009) A Survey Of The Ethical Perception Of Future Nigerian Accounting Professionals. Being a Paper Presented At The 4th Annual Research Conference And Fair Held At The Multipurpose Hall Of The University Of Lagos.