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Article
Publication date: 15 May 2020

Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership

Collins Sankay Oboh, Solabomi Omobola Ajibolade and Olatunde Julius Otusanya

The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional…

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Abstract

Purpose

The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on the ethical decision-making (EDM) process of professional accountants in Nigeria.

Design/methodology/approach

The study obtained primary data from 329 professional accountants with the aid of a structured questionnaire containing four scenarios of ethical dilemmas. The data were analysed using descriptive statistical analysis, independent sample t-test, Pearson correlation analysis and multiple regression techniques.

Findings

The results revealed both idealistic and relativistic moral orientation among the accountants surveyed with a higher mean score (>4.0) recorded for moral idealism. Moral idealism was found to have a positive influence, while moral relativism a negative influence on the three stages (ethical recognition, ethical judgement and ethical intention) of EDM examined. Professional accountants with idealistic orientation showed a higher disposition towards making ethical decisions in situations involving ethical dilemmas than those tending towards relativistic orientation. The results also revealed that work sector (private or public) and types of professional membership play significant roles in predicting the EDM process of professional accountants in Nigeria.

Practical implications

The study provides empirical evidence that could be used to support educational and legislative efforts in enhancing the moral ideological orientation of professional accountants, which will, in turn, enhance their EDM processes. The findings could be used to enhance ethics instructions and training of current and prospective professional accountants in educational settings, especially in countries such as Nigeria where there is yet to be a discrete ethics course in the curriculum for accounting undergraduate degree programmes. Professional accounting bodies in Nigeria and other developing countries could use the evidence in this study to strengthen the ethics code for professional accountants.

Originality/value

The study is unique in focussing on professional accountants in developing countries using Nigeria to represent developing countries with high corruption profile and weak institutions and governments and, as such, it contributes to the scarce research output on accounting ethics in developing countries.

Details

Journal of Financial Reporting and Accounting, vol. 18 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/JFRA-09-2019-0123
ISSN: 1985-2517

Keywords

  • Ethical decision-making
  • Ethical dilemmas
  • Moral idealism
  • Moral relativism
  • Types of professional membership
  • Work sector

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Article
Publication date: 4 February 2019

Personal and moral intensity determinants of ethical decision-making: A study of accounting professionals in Nigeria

Collins Sankay Oboh

The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and…

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Abstract

Purpose

The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and ethical intention, involved in the ethical decision making (EDM) of accounting professionals.

Design/methodology/approach

A structured questionnaire containing four vignettes of ethical dilemmas is used in the paper to obtain data from 329 accounting professionals. The data are analyzed using Pearson correlation matrix, independent sample t-test, one-way analyses of variance and multiple regression estimation techniques.

Findings

The findings of the paper suggest that age, economic status, upbringing, moral idealism and relativism, magnitude of consequence and social consensus are significant determinants of the EDM process of accounting professionals.

Practical implications

The paper provides evidence to guide accounting regulatory bodies on ways to strengthen extant measures that ensure strict compliance with ethics codes among accounting professionals in Nigeria.

Originality/value

The paper provides support for Kohlberg’s cognitive reasoning and moral development theory and Rest’s EDM theoretical model, which will aid the development of a structured curriculum for accounting ethics instruction in Nigeria, as hitherto, there is yet to be a provision for a stand-alone ethics course in the undergraduate accounting programs in Nigeria.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/JAEE-04-2018-0035
ISSN: 2042-1168

Keywords

  • Nigeria
  • Ethical decision-making
  • Moral intensity
  • Accounting professionals
  • Ethical dilemmas

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Article
Publication date: 13 November 2017

A critical examination of government budgeting and public funds management in Nigeria

Solabomi Omobola Ajibolade and Collins Sankay Oboh

The purpose of this paper is to attempt an empirical examination of government budgeting and expenditure processes in Nigeria, a developing country. It examines the…

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Abstract

Purpose

The purpose of this paper is to attempt an empirical examination of government budgeting and expenditure processes in Nigeria, a developing country. It examines the current state of budgeting and public funds management (PFM) in Nigeria. It also examines the extent to which the government has used the budgetary mechanism to effectively manage the nation’s economy.

Design/methodology/approach

The paper employed simple regression estimation technique for data analysis. Time series data set of budgetary information was constructed from different archival sources over a 16-years period (2000-2015), majorly the national Appropriation Acts, press releases, regulatory and governmental reports, reports of Transparency International, World Bank and Central Intelligence Agency.

Findings

The findings confirm that the nation’s annual budgeting approach is defective and lags in achieving its fiscal objectives. The budget indicates a state of poor accountability and transparency in PFM. Findings also suggest that the level of economic development in Nigeria is not commensurate with the size of government expenditure.

Practical implications

The paper draws the attention of the government to the need to restructure its approach to budgeting and adopt a more resilient approach that suits its environment and economic peculiarities in effort to ensure efficient management and accountability of public funds. The paper also offers value to other developing countries. It provides empirical evidence that explains an aspect why the African continent remains underdeveloped hitherto.

Originality/value

This paper lends a voice to the call for a restructuring of the Nigerian budgetary system and its implementation strategy. It advocates for the adoption of an alternative budgeting approach that matches Nigeria economic realities. The paper demonstrated that the traditional budgetary approach being used by many developing countries is limited in certain ways and could hinder sustainable development.

Details

International Journal of Public Leadership, vol. 13 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/IJPL-11-2016-0045
ISSN: 2056-4929

Keywords

  • Government
  • Accountability
  • Transparency
  • Budgeting
  • Public funds management

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