IDEAS home Printed from https://ideas.repec.org/a/rfa/bmsjnl/v4y2018i1p96-104.html
   My bibliography  Save this article

This study assessed the ethical sensitivity of Professional accountants in Nigeria with particular reference to members of The Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN). Professional Commitment, Organizational Commitment, Idealistic and Relativist ethical orientations and their effects on ethical sensitivity of the professional accountants were examined. The descriptive research design was adopted while data were collected through the Accountants¡¯ Ethical Sensitivity Scale Questionnaire (AESS) questionnaire administered to 250 professional accountants. Descriptive statistics and regression analysis were used to analyse the collected data. The results revealed that there exists an insignificant negative relationship between professional commitment and professional accountants¡¯ ethical sensitivity while idealistic ethical orientation has a significant negative relationship with professional accountants¡¯ ethical sensitivity. However, relativist ethical orientations and organizational commitment have a significant positive effect on professional accountants¡¯ ethical sensitivity

Author

Listed:
  • Taibat A. Atoyebi
  • Murtala A. O. Mustafa
  • Moruf A. Mobolaji

Abstract

No abstract is available for this item.

Suggested Citation

  • Taibat A. Atoyebi & Murtala A. O. Mustafa & Moruf A. Mobolaji, 2018. "This study assessed the ethical sensitivity of Professional accountants in Nigeria with particular reference to members of The Institute of Chartered Accountants of Nigeria (ICAN) and the Association ," Business and Management Studies, Redfame publishing, vol. 4(1), pages 96-104, March.
    • Handle: RePEc:rfa:bmsjnl:v:4:y:2018:i:1:p:96-104
    as

    Download full text from publisher

    File URL: http://redfame.com/journal/index.php/bms/article/view/3019/3246
    Download Restriction: no
    File URL: http://redfame.com/journal/index.php/bms/article/view/3019
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Yinka M. Salaudeen & Jide Ibikunle & Emmanuel Ib Chima, 2015. "Unethical Accounting Practice and Financial Reporting Quality: Evidence from Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(2), pages 143-150, April.
    2. Bass, Kenneth & Barnett, Tim & Brown, Gene, 1999. "Individual Difference Variables, Ethical Judgments, and Ethical Behavioral Intentions," Business Ethics Quarterly, Cambridge University Press, vol. 9(2), pages 183-205, April.
    3. Aranya, N. & Pollock, J. & Amernic, J., 1981. "An examination of professional commitment in public accounting," Accounting, Organizations and Society, Elsevier, vol. 6(4), pages 271-280, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Fuan Li & Mike Chen-ho Chao & Nancy Yi-feng Chen & Sixue Zhang, 2018. "Moral judgment in a business setting: The role of managers’ moral foundation, ideology, and level of moral development," Asia Pacific Journal of Management, Springer, vol. 35(1), pages 121-143, March.
    2. Zaini Ahmad & Dennis Taylor, 2009. "Commitment to independence by internal auditors: the effects of role ambiguity and role conflict," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(9), pages 899-925, October.
    3. Carole Drucker-Godard & Thierry Fouque & Mathilde Gollety & Alice Le Flanchec, 2015. "Career Plateauing, Job Satisfaction and Commitment of Scholars in French Universities," Post-Print hal-01625213, HAL.
    4. Hunton, James E. & Gibson, Dana, 1999. "Soliciting user-input during the development of an accounting information system: investigating the efficacy of group discussion," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 597-618, October.
    5. Carol Linehan & Elaine O’Brien, 2017. "From Tell-Tale Signs to Irreconcilable Struggles: The Value of Emotion in Exploring the Ethical Dilemmas of Human Resource Professionals," Journal of Business Ethics, Springer, vol. 141(4), pages 763-777, April.
    6. Aysen Bakir & Scott Vitell, 2010. "The Ethics of Food Advertising Targeted Toward Children: Parental Viewpoint," Journal of Business Ethics, Springer, vol. 91(2), pages 299-311, January.
    7. Hsiang-Yu Ma & Jui-Chung Kao & Rui-Hsin Kao & Cheng-Chung Cho, 2020. "How to Shape the Employees’ Sustainable Work Attitude: The Moderating Effect of Supervisor Attitudes," Sustainability, MDPI, vol. 12(20), pages 1-27, October.
    8. Odia Honesty Amenaghawon & Gbenga Ekundayo & Festus Odhigu & Mary Josiah, 2021. "Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(2), pages 93-105, April.
    9. A. Greenfield & Carolyn Norman & Benson Wier, 2008. "The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior," Journal of Business Ethics, Springer, vol. 83(3), pages 419-434, December.
    10. Svanberg, Jan & Öhman, Peter, 2015. "Auditors' identification with their clients: Effects on audit quality," The British Accounting Review, Elsevier, vol. 47(4), pages 395-408.
    11. Eileen Taylor & Mary Curtis, 2010. "An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting," Journal of Business Ethics, Springer, vol. 93(1), pages 21-37, April.
    12. Irena Pilch & Elżbieta Turska, 2015. "Relationships Between Machiavellianism, Organizational Culture, and Workplace Bullying: Emotional Abuse from the Target’s and the Perpetrator’s Perspective," Journal of Business Ethics, Springer, vol. 128(1), pages 83-93, April.
    13. Marcela Mucalová, 2015. "Causes of conflicts of Czech accountants with their superiors and job satisfaction," Acta Universitatis Bohemiae Meridionales, University of South Bohemia in Ceske Budejovice, vol. 18(1), pages 17-29.
    14. Yonathan Sunyoto, 2020. "Auditor's Experience, Professional Commitment, and Knowledge on Financial Audit Performance in Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 191-199.
    15. Sally Gunz & Hugh Gunz, 2008. "Ethical Decision Making and the Employed Lawyer," Journal of Business Ethics, Springer, vol. 81(4), pages 927-944, September.
    16. Peter Mudrack & E. Mason, 2013. "Dilemmas, Conspiracies, and Sophie’s Choice: Vignette Themes and Ethical Judgments," Journal of Business Ethics, Springer, vol. 118(3), pages 639-653, December.
    17. Raja Adri Satriawan Surya, 2017. "Whistle Blowing in The Police Sector: The Importance of Control Behaviour Factor and Professional Commitment," GATR Journals afr128, Global Academy of Training and Research (GATR) Enterprise.
    18. Bernardo de Abreu Guelber Fajardo & Ricardo Lopes Cardoso, 2014. "Does the Occasion Justify the Denunciation?: a Multilevel Approach for Brazilian Accountants," Brazilian Business Review, Fucape Business School, vol. 11(5), pages 24-48, October.
    19. Chun-hsi Chen & Rui Kao, 2012. "Work Values and Service-Oriented Organizational Citizenship Behaviors: The Mediation of Psychological Contract and Professional Commitment: A Case of Students in Taiwan Police College," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 107(1), pages 149-169, May.
    20. Quick, Reiner & Gauch, Kevin, 2021. "Is assurance on risk management systems relevant for bankers’ decisions?," Advances in accounting, Elsevier, vol. 55(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rfa:bmsjnl:v:4:y:2018:i:1:p:96-104. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Redfame publishing (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.