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Title: Ethics and accounting education in a developing country: Exploratory evidence from the premier University in Ghana
Authors: Onumah, J.M.,
Antwi-Gyamfi, N. Y.,
Djin, M.,
Adomako, D.,
Keywords: University accounting education
accounting ethics
accounting curricula
Issue Date: 2012
Citation: Joseph M. Onumah, Nana Y. Antwi-Gyamfi, Mintaah Djin, Dominic Adomako (2012), Ethics and Accounting Education in a Developing Country: Exploratory Evidence from the Premier University in Ghana, in Venancio Tauringana, Musa Mangena (ed.) Accounting in Africa (Research in Accounting in Emerging Economies, Volume 12 Part A) Emerald Group Publishing Limited, pp.127 - 154
Abstract: Purpose – This chapter examines the extent to which ethical issues are integrated in accounting education at a university in a developing country. It also explores the perception of a broad spectrum of stakeholders on the need to integrate ethics into the accounting curriculum. Methodology/approach – The study adopts multiple data collection tools. Questionnaires were predominantly used to solicit information from students, faculty and alumni of University of Ghana Business School (UGBS) as well as accounting firms. There was a content analysis of the course outlines of the accounting major subjects. In addition, policy makers and a professional accountancy body were interviewed to obtain additional insights. Findings – The accounting course outlines reveal limited ethical issues; confirmed by majority of respondents that the level of ethics in accounting education is woefully inadequate. With regard to integrating ethics, there was consensus among stakeholders. Accounting firms argue that ethical issues are crucial to the practice of accountancy, thus the need for their integration into the curriculum. Moreover, the dearth of ethics in the curricula of universities in Ghana is attributed to the limited collaboration between academia and professionals. Research limitations – This study focused on only one university, and some aspects of ethics in accounting education; not examining the quality of ethics, how and at what level it must be taught, and therefore generalising the findings must be done cautiously. Practical implications – The varying stakeholders’ perceptions offer invaluable suggestions for managers and policy makers in developing the human resource for accountancy in Ghana and possibly, other developing countries. The need to reconsider ethics fully is overwhelming. Originality/value – This study is first of its kind in a developing country.
ISSN: 1479-3563
Appears in Collections:Department of Accounting

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