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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

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

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  • 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 of National Accountants of Nigeria (ANAN). Profess," 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
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    References listed on IDEAS

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    1. 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.
    2. 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.
    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.
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