GENDER INFLUENCE ON THE ETHICS OF NIGERIAN ACCOUNTING PROFESSIONALS

Admin/ March 31, 2018/ Journal of Business and Social science/ 0 comments

GENDER INFLUENCE ON THE ETHICS OF NIGERIAN ACCOUNTING PROFESSIONALS

Ogunleye, Omowunmi Jumoke: Department of Accounting, University of Lagos, Nigeria. Email: oogunleye@unilag.edu.ng

Okpala, Okwy: Department of Accounting, University of Lagos, Nigeria

Abstract

One of the most complex problems facing the accounting profession today is the issue of ethics in financial practice. Ethical decision making has been observed to be influenced by various individual and situational factors amongst which is gender. Nigeria has had its fair share of reported financial irregularities and breaches of ethical and professional accounting function thus, a need to examine what influences ethical sensitivity and judgement in Nigerian accountants. This study sought to examine ethical attitudes among Nigerian accountants to determine if a significant relationship with gender exists. The study also explored the structural approach theory to determine if gender difference in ethical perception was eroded by years of work experience. Eight hundred and four (804) accountants were surveyed to obtain their responses to scenarios which presented an accounting ethics dilemma. The data was analysed using chi-square statistic and a regression analysis. Covariance analysis was also used to investigate the likelihood of work experience moderating the ethical perception between male and female accountants at a 95% confidence interval. The results revealed that relative to male accountants, female accountants were significantly less likely to be unethical and the gender difference in ethical perception was not moderated by years of work experience. The study found no support for the structural approach theory and concludes that ethical perception in Nigerian accountants was significantly influenced by gender.

Keywords: Accounting, Ethics, Gender, Structural-Approach, Professional

 

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