Ethics education in management accounting studies: Evidence from business schools in Ghana

Randolph Nsor-Ambala · Mensah Onumah Joseph

7 citations0/0 files storedJournal of Accounting and Taxation

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Ethics in Business and Education Accounting and Financial Management Accounting Education and Careers

Abstract

Management accounting in recent times, and perhaps rightly so, has begun to gain recognition as a profession separate and complimentary to financial accounting. Evidence exists to suggest that management accountants are exposed to a unique set of ethical challenges within industry and that a significant high number of management accountants have engaged in unethical practices in performing their jobs. For the accounting profession as a whole, the growing number of corporate failures has created a credibility crisis that requires a deliberate intervention to mitigate. If this is not addressed sooner, the accounting profession stands the risk of losing relevance. Scholarship on ethical issues in accounting practice have either focused mostly on financial accounting or have sought to combine ethical issues for financial and management accounting. Various arguments have been made in recent times of the need to treat ethical issues in behavioural studies as context-specific and therefore separate ethical considerations in management accounting from financial accounting. This study adopts an approach, following various literature, that effective ethics education can help practitioners deal appropriately with ethical issues at the work place, and explores students’ and faculty members’ perceptions on current practices in ethics education. As expected, faculty and students differ significantly on a wide range of issues on ethics education in management accounting. Based on the insights provided from this study, appropriate recommendations have been made to improve ethics education in management accounting. Key words: Management accounting, ethics education, ethics, accounting scandals.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 7 citations exist upstream.

References

1972An Empirical Study of the Role of Accounting Data in Performance Evaluation 2001Honesty in Managerial Reporting 1990Methodology in business ethics research: A review and critical assessment 2012Methodology in Business Ethics Research: A Review and Critical Assessment 2009Management accounting in less developed countries: what is known and needs knowing 1991Personal characteristics in college students' evaluations of business ethics and corporate social responsibility 1985Changing management control strategies: The role of competition between accountancy and other organisational professions 1994An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.