Ethical Perceptions of Accountants in Ghana: The Influence of Individual Factors and Personal Values
Date
2019-06
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
University Of Ghana
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.
Description
MSc.
Keywords
Accountants, Ghana