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Accounting ethics education and the ethical awareness of undergraduates: an experimental study

Okougbo, P.O. and Okike, Elewechi Ngozi and Alao, A. A. (2021) Accounting ethics education and the ethical awareness of undergraduates: an experimental study. ACCOUNTING EDUCATION, 30 (3). pp. 258-276.

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Abstract

This study examines whether an ethics intervention curriculum (EIC) influences the ethical awareness of undergraduate accounting students. The ethics intervention curriculum is designed to teach students about ethical behaviour in the workplace. An experiment using final year students at five faith-based private universities in Nigeria was conducted to identify changes in ethical awareness. A pre-test and post-test quasi-experimental design was conducted using ethical vignettes which were administered to both the treatment group and control group to observe for differences in their awareness. This study observed a significant difference in the ethical awareness of the students in the treatment group compared to those in the control group. The study concludes that the ethics intervention curriculum has a positive impact on the ethical awareness of the students. This study exemplifies how an ethics intervention can enhance undergraduate students’ awareness of ethical issues that may arise in the workplace.

Item Type: Article
Uncontrolled Keywords: Accounting ethics; teaching; ethical awareness; accounting students; corruption
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mrs Hannah Akinwumi
Date Deposited: 29 Jun 2021 10:13
Last Modified: 29 Jun 2021 10:13
URI: http://eprints.covenantuniversity.edu.ng/id/eprint/15050

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