ABSTRACT

The study investigates effects of ethics education interventions (EEIs) in accounting programmes and the moderating role of personal demographic factors on ethical attitudes of accountants (EAA) within the context of Ghana. It employs a survey of 340 accountants and uses ordinary least square to test some hypothesized relationships. The results show that EEIs such as the inclusion of ethics-related courses, methods of teaching ethics, methods of assessing ethics and methods of ethics incorporation have positive and significant effects on the EAA. Further, personal demographic factors such as experience and age moderate the positive relationship between EEI and ethical attitude. The study contributes to the extant literature by demonstrating that cultural relativism plays a crucial role in shaping EAA. This study differs from the previous studies since it uses professional accountants as the unit of analysis and situated within the context of the developing country.

摘要

该研究调查了道德教育干预 (EEIs) 在会计项目中的影响以及个人人口统计因素对加纳背景下会计师 (EAA) 道德态度的调节作用。它对 340 名会计师进行了调查，并使用普通最小二乘法来检验一些假设关系。结果表明，包括伦理相关课程、伦理教学方法、伦理评估方法和伦理纳入方法等EEI对EAA具有积极而显着的影响。此外，经验和年龄等个人人口统计因素调节 EEI 与道德态度之间的正相关关系。该研究通过证明文化相对主义在塑造 EAA 中起着至关重要的作用，为现有文献做出了贡献。