Ethics and Accounting Education in Nigeria:A Study of Selected Universities
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ERMP
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Despite the accounting standards and ethical codes guiding the accounting profession, morality and ethics
has gone down the drain based on the occurrence of scandals in Enron, World Com, Nigerian Cadbury and
similar scandals that have surfaced. In line with this, this study looked into the opinions of accounting
lecturers in four Nigerian universities on whether the teaching of ethics among student accountants can
facilitate in instilling ethical behaviour in future accountants. These opinions were later tested using the ChiSquare
method of data analysis. Based on the analysis, for which all the calculated values are above the
critical value, the alternate hypotheses which states that ethics should be taught as a separate course from
principle of auditing and that teaching accounting ethics will help instil the culture of ethics in the student
accountants were accepted. From the findings, the paper concludes that if ethics is taught well as an
independent course in the accounting curriculum and not as part of auditing, the future accountant is bound
to have instilled in him/ her, the required ethical culture.
Keywords
BF Psychology, HF5601 Accounting