Abstract

http://ssrn.com/abstract=1737926
 


 



The Effect of Accounting Education on the Ethical Perceptions of Nigerian Universities’ Final Year Accounting Students.


Odugbo Zakari Tairu


Nnamdi Azikiwe University, Awka

December 12, 2009

Journal of Business Ethics, Vol. 15, No. 5, pp. 591-597, 1996
America Assembly of Collegiate School of Business (AACSB) International, 2003
Journal of College Teaching and Learning, Vol. 5, No. 1, pp. 23-29, 2008

Abstract:     
This thesis provides an evaluation of the ethical perception of Nigerian accounting final year students. The purpose is to determine whether accounting education in Nigerian’ Universities impacts positively on the ethical perception of accounting Finalists to ethical dilemmas. Survey research design was adopted and stratified random sampling was used to obtain data from 260 final year accounting students of six selected Nigerian’s universities from six different geo – political regions. The Data obtained were analyzed using the Z-test statistical tool. Findings of the study revealed that final year accounting students showed higher sensitivity to ethical issues than the first year students. These results suggest that accounting education in Nigerian universities may be providing positive impact on the ethical perception of the students. The results also revealed no differences between the female and male final year accounting students in their ethical perception. The study recommended the need for more Ethics coverage in every university and school of high learning in Nigeria and more ethical exposure in business/accounting practices to help students distinguish ethical from unethical decisions, the ethical responsibilities of organizations to the market they are serving cum the society at large and their individual ethical leadership responsibilities as future managers of organisations.

Number of Pages in PDF File: 11

Keywords: Ethical Perception

Accepted Paper Series


Download This Paper

Date posted: January 23, 2011  

Suggested Citation

Tairu, Odugbo Zakari, The Effect of Accounting Education on the Ethical Perceptions of Nigerian Universities’ Final Year Accounting Students. (December 12, 2009). Journal of Business Ethics, Vol. 15, No. 5, pp. 591-597, 1996; America Assembly of Collegiate School of Business (AACSB) International, 2003 ; Journal of College Teaching and Learning, Vol. 5, No. 1, pp. 23-29, 2008 . Available at SSRN: http://ssrn.com/abstract=1737926

Contact Information

Odugbo Zakari Tairu (Contact Author)
Nnamdi Azikiwe University, Awka ( email )
permanent campus
AWKA, AL ANAMBARA 234
Nigeria
Feedback to SSRN


Paper statistics
Abstract Views: 1,103
Downloads: 273
Download Rank: 63,232

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo4 in 0.219 seconds