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ERIC Number: EJ1450742
Record Type: Journal
Publication Date: 2024
Pages: 16
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-2050-7003
EISSN: EISSN-1758-1184
What Drives the Attainment of Goals of Ethical Education in Higher Institutions? The Perception of Professional Accountants and Accounting Educators
Regina Mensah Onumah; Godfred Matthew Yaw Owusu
Journal of Applied Research in Higher Education, v16 n5 p1548-1563 2024
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.
Emerald Publishing Limited. Howard House, Wagon Lane, Bingley, West Yorkshire, BD16 1WA, UK. Tel: +44-1274-777700; Fax: +44-1274-785201; e-mail: emerald@emeraldinsight.com; Web site: http://www.emerald.com/insight
Publication Type: Journal Articles; Reports - Research; Tests/Questionnaires
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Ghana
Grant or Contract Numbers: N/A