A Survey Of The Awareness Of Business Ethics Among Accounting Students At Selected Secondary Schools In Ghana

ABSTRACT The concept of business ethics has become very topical over the years owing to significantly number of unethical decisions in the business world that have caused the collapse of many businesses around the World. Studies on business ethics awareness have focussed on professionals and university students. This study on business ethics awareness therefore investigates the awareness and knowledge of business ethics among second cycle accounting students and the extent to which their awareness of business ethics influences their choice for further studies in the accounting profession and the effects of their ethics awareness on socioethical issues. The study adopted the quantitative approach specifically the survey design to administer 200 questionnaires to accounting students within the Kwahu Municipality of Ghana. The data for the studies were analysed using the simple descriptive statistics like mean and standard deviations. Also, the mean differences among the gender and forms of studies by the students were assessed using independent T-test and ANOVA to examine if there exist any difference among the level of awareness based on any of the demographic data. It was identified that, the second cycle accounting students are highly aware of business ethics and accounting ethics. As such their choice of further studies is also affected by the knowledge and awareness of business ethics. Again it is seen from the studies that, the societal ethical values of the students are positive because of their knowledge in business ethics. However, the males in the study were seen to have greater mean scores than the females in regards to their level of awareness of accounting ethics and choice for further studies. Additionally, the form 3 students were also seen to dominate in the mean score on same knowledge and awareness of accounting ethics and choice of further studies. The use of internet is seen as the main source of knowledge of business ethics among the students.