Ethical Perceptions of Accountants in Ghana: The Influence of Individual Factors and Personal Values

Show simple item record

dc.contributor.author Enchil, C.B.
dc.date.accessioned 2019-10-11T08:49:52Z
dc.date.available 2019-10-11T08:49:52Z
dc.date.issued 2019-06
dc.identifier.uri http://ugspace.ug.edu.gh/handle/123456789/32643
dc.description MSc. en_US
dc.description.abstract This study examines Ghanaian accountant’s ethical perception on decision making and individual factors and values that influences them. A well-structured questionnaire was employed with a sample size of 162 respondents from selected accounting firms in Greater Accra for the study. Smart PLS structural equation modelling (SEM) results showed that there exist positive and significant relationship between objectivity, integrity, honesty, self-control and ethical perception. The PLS-SEM results showed on gender, concludes that male accountants have greater level of integrity than females. Significant relationship between male accountants and ethical perception concluded at 1 percent level than females. Moreover, male accountants showed highly significant relationship between objectivity and ethical decision-making process. Age group of (31-35) accountants showed highly significant relationship between ethical perception and ethical decision-making process. It is recommended that demographics and personal values of accountants be given attention by institutions and firms in developing appropriate ethical curriculum and appropriate ethics training for employees since these demographics and values statistically influence individuals’ ethical decision-making. en_US
dc.language.iso en en_US
dc.publisher University Of Ghana en_US
dc.subject Accountants en_US
dc.subject Ghana en_US
dc.title Ethical Perceptions of Accountants in Ghana: The Influence of Individual Factors and Personal Values en_US
dc.type Thesis en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search UGSpace


Browse

My Account