Personal and moral intensity determinants of ethical decision-making: A study of accounting professionals in Nigeria
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Date
2019
Authors
Oboh, Collins
Journal Title
Journal ISSN
Volume Title
Publisher
Emerald Publishing Limited
Abstract
The purpose of this paper is to examine the influence of personal and moral intensity variables on
specific processes, namely, ethical recognition, ethical judgment and ethical intention, involved in the ethical
decision making (EDM) of accounting professionals. A structured questionnaire containing four vignettes of ethical
dilemmas is used in the paper to obtain data from 329 accounting professionals. The data are analyzed using
Pearson correlation matrix, independent sample t-test, one-way analyses of variance and multiple regression
estimation techniques. The findings of the paper suggest that age, economic status, upbringing, moral idealism and
relativism, magnitude of consequence and social consensus are significant determinants of the EDM process
of accounting professionals. The paper provides evidence to guide accounting regulatory bodies on ways to
strengthen extant measures that ensure strict compliance with ethics codes among accounting professionals
in Nigeria. The paper provides support for Kohlberg’s cognitive reasoning and moral development
theory and Rest’s EDM theoretical model, which will aid the development of a structured curriculum for
accounting ethics instruction in Nigeria, as hitherto, there is yet to be a provision for a stand-alone ethics
course in the undergraduate accounting programs in Nigeria.
Description
Keywords
Nigeria, Ethical decision-making, Moral intensity, Accounting professionals, Ethical dilemmas
Citation
Collins Sankay Oboh, (2019) "Personal and moral intensity determinants of ethical decision-making: A study of accounting professionals in Nigeria", Journal of Accounting in Emerging Economies, Vol. 9 Issue: 1, pp.148-180, https://doi.org/10.1108/JAEE-04-2018-0035