A Survey of The Perception of Ethical Behaviour of Future Nigerian Accounting Professionals.
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Date
2008
Authors
Ajibolade, S.O.
Journal Title
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Abstract
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.
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Keywords
Ethical Behaviour , Accounting Professionals
Citation
Ajibolade,S.O. (2008) A survey of the perception of ethical behaviour of future Nigerian accounting professionals. The Nigerian Accountant, Vol. 41, (3), p. 54 - 59.