Ethical Perceptions Of Accountants In Ghana: The Influence Of Individual Factors And Personal Values

ABSTRACT

This study examines Ghanaian accountant’s ethical perception on decision making and individual factors and values that influences them. A well-structured questionnaire was employed with a sample size of 162 respondents from selected accounting firms in Greater Accra for the study. Smart PLS structural equation modelling (SEM) results showed that there exist positive and significant relationship between objectivity, integrity, honesty, self-control and ethical perception. The PLS-SEM results showed on gender, concludes that male accountants have greater level of integrity than females. Significant relationship between male accountants and ethical perception concluded at 1 percent level than females. Moreover, male accountants showed highly significant relationship between objectivity and ethical decision-making process. Age group of (31-35) accountants showed highly significant relationship between ethical perception and ethical decision-making process. It is recommended that demographics and personal values of accountants be given attention by institutions and firms in developing appropriate ethical curriculum and appropriate ethics training for employees since these demographics and values statistically influence individuals’ ethical decision-making.