TY - JOUR
T1 - What drives the attainment of goals of ethical education in higher institutions? The perception of professional accountants and accounting educators
AU - Onumah, Regina Mensah
AU - Owusu, Godfred Matthew Yaw
N1 - Publisher Copyright:
© 2023, Emerald Publishing Limited.
PY - 2024/11/27
Y1 - 2024/11/27
N2 - Purpose: This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions. Design/methodology/approach: The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is based on 417 valid responses, and the hypothesized relationships are tested using ordinary least square (OLS) regression. Findings: The results indicate that ethics-related courses (ERC), methods of teaching ethics (MTE) and methods of ethics interventions (MEI) have a positive and significant impact on achieving the objective set for EEI in accounting programs. Research limitations/implications: This study provides valuable insights for accounting educators and professional body managers in developing accounting ethics curricula in universities and professional accounting institutions. Originality/value: This study involves accounting educators and professionals and applies ethical theories of egoism, deontology and utilitarianism to demonstrate the role of ethical interventions in accounting programs in achieving set objectives from a developing country context.
AB - Purpose: This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions. Design/methodology/approach: The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is based on 417 valid responses, and the hypothesized relationships are tested using ordinary least square (OLS) regression. Findings: The results indicate that ethics-related courses (ERC), methods of teaching ethics (MTE) and methods of ethics interventions (MEI) have a positive and significant impact on achieving the objective set for EEI in accounting programs. Research limitations/implications: This study provides valuable insights for accounting educators and professional body managers in developing accounting ethics curricula in universities and professional accounting institutions. Originality/value: This study involves accounting educators and professionals and applies ethical theories of egoism, deontology and utilitarianism to demonstrate the role of ethical interventions in accounting programs in achieving set objectives from a developing country context.
KW - Accountants
KW - Accounting educators
KW - Accounting programs
KW - Developing country
KW - Ethics education interventions
KW - Professional bodies
UR - http://www.scopus.com/inward/record.url?scp=85173101697&partnerID=8YFLogxK
U2 - 10.1108/JARHE-02-2023-0080
DO - 10.1108/JARHE-02-2023-0080
M3 - Article
AN - SCOPUS:85173101697
SN - 2050-7003
VL - 16
SP - 1548
EP - 1563
JO - Journal of Applied Research in Higher Education
JF - Journal of Applied Research in Higher Education
IS - 5
ER -