Onuwabhagbe, O.P. and Ngozi, O.E. and Adeboye, A.A. (2018) Teaching accounting ethics using the KPMG ethics curriculum to undergraduate accounting students at a privateChristian university in Nigeria: An experimental study. In: International Business Information Management Association Conference.
![[img]](http://eprints.covenantuniversity.edu.ng/style/images/fileicons/application_pdf.png) |
PDF
Download (92kB) |
Abstract
This study examines whether teaching accounting ethics using the KPMG universities ethics curriculum has an influence onthe behaviour of undergraduate accounting students by executing an experiment using final year students at a privateChristian university in Nigeria. This study adapts the KPMG universities ethics curriculum in the teaching of accountingethics because it provides a robust curriculum containing active learning strategies prepared by professionals in accountingethics. The KPMG universities ethics curriculum is adapted to teach a group of the students that represent the treatmentgroup. A quasi experimental research design is used to determine the difference in the behaviour of the students in thetreatment group and the control group. A pre-test and a post-test is conducted using ethical vignettes which is administeredto both the treatment group and control group to observe for differences in their behaviour. This study observes that there isa significant difference between the ethical behaviour of the students in the treatment group and the control group after theexperiment has been conducted. Therefore, teaching accounting ethics using the KPMG universities ethics curriculum has apositive impact on the ethical behavior of the students. The accounting ethics module for universities should be taught usingactive learning strategies because they create lasting imprints and effects on the development of the students' workplaceethical behaviour. This study exemplifies how accounting ethics should be taught at universities to curb corruption and moraldegradation in the society and help the students develop the appropriate ethical behaviour for the workplace. This paper willbe most beneficial to accounting educators and students
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | Accounting ethics; Ethical behaviour; Ethics; Students; Teaching |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mrs Hannah Akinwumi |
| Date Deposited: | 27 Jun 2021 02:21 |
| Last Modified: | 27 Jun 2021 02:21 |
| URI: | http://eprints.covenantuniversity.edu.ng/id/eprint/15046 |
Actions (login required)
 |
View Item |
