Balancing the books and values: the interplay of ethics in tertiary accounting education
The study explored students’ perception regarding how ethical considerations are integrated into accounting curricula at the tertiary level in Ghana, guided by both the International Education Standards (IES) and the CIPP model. It questions the effectiveness of accounting education in adequately pr...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2024-12-01
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| Series: | Cogent Education |
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| Online Access: | https://www.tandfonline.com/doi/10.1080/2331186X.2024.2432108 |
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| author | Donkor Nawaah Shakeb Akhtar Syed Hasan Jafar Shujaat Naeem Azmi |
| author_facet | Donkor Nawaah Shakeb Akhtar Syed Hasan Jafar Shujaat Naeem Azmi |
| author_sort | Donkor Nawaah |
| collection | DOAJ |
| description | The study explored students’ perception regarding how ethical considerations are integrated into accounting curricula at the tertiary level in Ghana, guided by both the International Education Standards (IES) and the CIPP model. It questions the effectiveness of accounting education in adequately preparing students to face ethical challenges, with a specific focus on tertiary institutions in Ghana. Using a positivist paradigm and a cross-sectional survey methodology, the study targeted final-year undergraduate accounting students in public tertiary institutions. Multiple sampling techniques, including proportionate, stratified, and simple sampling, were utilized to select 307 students for the study. The collected data underwent analysis using descriptive statistics (frequency, percentage, mean and standard deviation) and inferential statistics (multiple linear regression). The study found a significant 70% alignment between the curricula of the sampled universities and the requirements of IES 4. Moreover, it revealed a limited use of participative teaching approaches in ethics within accounting lessons. Additionally, the findings revealed that students have a low perception of the effectiveness of accounting curricula in addressing their professional ethical needs. This perception was influenced by factors such as age, religiosity and, to a lesser extent, gender. |
| format | Article |
| id | doaj-art-ec8611f72ad943c3aea050af91ffa4d8 |
| institution | Kabale University |
| issn | 2331-186X |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Education |
| spelling | doaj-art-ec8611f72ad943c3aea050af91ffa4d82024-11-28T11:28:05ZengTaylor & Francis GroupCogent Education2331-186X2024-12-0111110.1080/2331186X.2024.2432108Balancing the books and values: the interplay of ethics in tertiary accounting educationDonkor Nawaah0Shakeb Akhtar1Syed Hasan Jafar2Shujaat Naeem Azmi3School of Business, Woxsen University, Hyderabad, IndiaDepartment of Economics and Business Administration, University of Technology and Applied Sciences, Ibra, OmanSchool of Business, Woxsen University, Hyderabad, IndiaDepartment of Economics, Ala-Too International University, Bishkek, KyrgyzstanThe study explored students’ perception regarding how ethical considerations are integrated into accounting curricula at the tertiary level in Ghana, guided by both the International Education Standards (IES) and the CIPP model. It questions the effectiveness of accounting education in adequately preparing students to face ethical challenges, with a specific focus on tertiary institutions in Ghana. Using a positivist paradigm and a cross-sectional survey methodology, the study targeted final-year undergraduate accounting students in public tertiary institutions. Multiple sampling techniques, including proportionate, stratified, and simple sampling, were utilized to select 307 students for the study. The collected data underwent analysis using descriptive statistics (frequency, percentage, mean and standard deviation) and inferential statistics (multiple linear regression). The study found a significant 70% alignment between the curricula of the sampled universities and the requirements of IES 4. Moreover, it revealed a limited use of participative teaching approaches in ethics within accounting lessons. Additionally, the findings revealed that students have a low perception of the effectiveness of accounting curricula in addressing their professional ethical needs. This perception was influenced by factors such as age, religiosity and, to a lesser extent, gender.https://www.tandfonline.com/doi/10.1080/2331186X.2024.2432108Accounting curriculaethics coverageInternational Education Standards (IES)professional values and ethicsusage frequency of participative approachesI21 |
| spellingShingle | Donkor Nawaah Shakeb Akhtar Syed Hasan Jafar Shujaat Naeem Azmi Balancing the books and values: the interplay of ethics in tertiary accounting education Cogent Education Accounting curricula ethics coverage International Education Standards (IES) professional values and ethics usage frequency of participative approaches I21 |
| title | Balancing the books and values: the interplay of ethics in tertiary accounting education |
| title_full | Balancing the books and values: the interplay of ethics in tertiary accounting education |
| title_fullStr | Balancing the books and values: the interplay of ethics in tertiary accounting education |
| title_full_unstemmed | Balancing the books and values: the interplay of ethics in tertiary accounting education |
| title_short | Balancing the books and values: the interplay of ethics in tertiary accounting education |
| title_sort | balancing the books and values the interplay of ethics in tertiary accounting education |
| topic | Accounting curricula ethics coverage International Education Standards (IES) professional values and ethics usage frequency of participative approaches I21 |
| url | https://www.tandfonline.com/doi/10.1080/2331186X.2024.2432108 |
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