The Case for Accounting Ethics Education in Nigerian Universities

Usang, Obal Usang Edet; Agbor, John Eno; Dandago, Kabiru Isa

doi:10.5840/jbee2016132

Cited by 1 publication

(2 citation statements)

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“…This study contributes to the extant literature on teaching accounting ethics in Nigeria by using a quasi-experimental research design to investigate the effect of teaching accounting ethics using an ethics intervention curriculum on the ethical awareness of accounting undergraduates in Nigeria. Prior research on the Nigerian environment Usang et al (2016), and Uwuigbe and Ovia (2011) have focussed on the survey of opinions of accounting educators and accounting students as regards the importance of teaching accounting ethics and whether accounting ethics should be incorporated into the curriculum as a stand-alone course or as a piecemeal.…”

Section: Contributionmentioning

confidence: 99%

“…There are few studies on the Nigerian environment (Usang et al, 2016;Uwuigbe & Ovia, 2011) that investigate whether accounting ethics should be taught to accounting undergraduates and whether it should be included as a standalone course or an integrated course in the curriculum. This paper, therefore, presents the results of an experiment which investigated the implications of teaching accounting ethics using an ethics intervention curriculum on the ethical awareness of accounting undergraduates in Nigeria.…”

Section: Introductionmentioning

confidence: 99%

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Accounting ethics education and the ethical awareness of undergraduates: an experimental study

Okougbo

Okike

Alao

2021

Accounting Education

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This study examines whether an ethics intervention curriculum (EIC) influences the ethical awareness of undergraduate accounting students. The ethics intervention curriculum is designed to teach students about ethical behaviour in the workplace. An experiment using final year students at five faith-based private universities in Nigeria was conducted to identify changes in ethical awareness. A pre-test and post-test quasi-experimental design was conducted using ethical vignettes which were administered to both the treatment group and control group to observe for differences in their awareness. This study observed a significant difference in the ethical awareness of the students in the treatment group compared to those in the control group. The study concludes that the ethics intervention curriculum has a positive impact on the ethical awareness of the students. This study exemplifies how an ethics intervention can enhance undergraduate students' awareness of ethical issues that may arise in the workplace.

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Section: Contributionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%