TY - JOUR
T1 - The effects of ethics education interventions on ethical attitudes of professional accountants
T2 - evidence from Ghana
AU - Onumah, Regina Mensah
AU - Simpson, Samuel Nana Yaw
AU - Kwarteng, Amoako
N1 - Publisher Copyright:
© 2021 Informa UK Limited, trading as Taylor & Francis Group.
PY - 2021
Y1 - 2021
N2 - The study investigates effects of ethics education interventions (EEIs) in accounting programmes and the moderating role of personal demographic factors on ethical attitudes of accountants (EAA) within the context of Ghana. It employs a survey of 340 accountants and uses ordinary least square to test some hypothesized relationships. The results show that EEIs such as the inclusion of ethics-related courses, methods of teaching ethics, methods of assessing ethics and methods of ethics incorporation have positive and significant effects on the EAA. Further, personal demographic factors such as experience and age moderate the positive relationship between EEI and ethical attitude. The study contributes to the extant literature by demonstrating that cultural relativism plays a crucial role in shaping EAA. This study differs from the previous studies since it uses professional accountants as the unit of analysis and situated within the context of the developing country.
AB - The study investigates effects of ethics education interventions (EEIs) in accounting programmes and the moderating role of personal demographic factors on ethical attitudes of accountants (EAA) within the context of Ghana. It employs a survey of 340 accountants and uses ordinary least square to test some hypothesized relationships. The results show that EEIs such as the inclusion of ethics-related courses, methods of teaching ethics, methods of assessing ethics and methods of ethics incorporation have positive and significant effects on the EAA. Further, personal demographic factors such as experience and age moderate the positive relationship between EEI and ethical attitude. The study contributes to the extant literature by demonstrating that cultural relativism plays a crucial role in shaping EAA. This study differs from the previous studies since it uses professional accountants as the unit of analysis and situated within the context of the developing country.
KW - Ethics education
KW - Ghana
KW - ethical attitudes
KW - ethics intervention
KW - professional accountants
UR - http://www.scopus.com/inward/record.url?scp=85105227100&partnerID=8YFLogxK
U2 - 10.1080/09639284.2021.1916548
DO - 10.1080/09639284.2021.1916548
M3 - Article
AN - SCOPUS:85105227100
SN - 0963-9284
VL - 30
SP - 413
EP - 437
JO - Accounting Education
JF - Accounting Education
IS - 4
ER -