An Assessment of Ethical Sensitivity of Professional Accountants in Nigeria

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

Abstract


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.


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DOI: https://doi.org/10.11114/bms.v4i1.3019

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Business and Management Studies     ISSN 2374-5916 (Print)     ISSN 2374-5924 (Online)

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