ABSTRACTThe purpose of this study was to identify the challenges of accounting ethics of some selected organizations in the Sunyani Municipality. A descriptive survey design was used for the study. The study used both primary and secondary in the data collection. The primary data was collected using questionnaires administered for …
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ABSTRACTThe purpose of this study was to identify the challenges of accounting ethics of some selected organizations in the Sunyani Municipality. A descriptive survey design was used for the study. The study used both primary and secondary in the data collection. The primary data was collected using questionnaires administered for the purpose of the study while the data was collected from respondents within some banking sector in Sunyani Municipality whereas the secondary data was collected from annual reports, brochures and manuals on the topic. The results of the study found out that there are so many factors considered in accounting ethics and this study contributes to knowledge as it provided deep insight into a reason why ethics seem not to be promoted in organizations. The study employed descriptive methods including frequency analysis, percentages and tables in the analysis of the set objectives of the study. Ethics builds on them and provides sign posts for the behaviour of all participants in the process. Since, there is an important place within the accounting regulations for decisions that decisions are often made in situations where the rules are not clear enough and the line of delimitation between what is acceptable and what is not feasible is not always easy to withdraw, accounting is considered one of the most ethically demanding professions. The study recommends that accounting bodies and firms paid more attention to those personal values qualities and develop appropriate ethics training for their employees and all accountants in order to maximize productivity at various workplaces.DECLARATIONABSTRACTKEYWORDSACKNOWLEDGEMENTSDEDICATIONTABLE OF CONTENTSLIST OF TABLESCHAPTER ONE: INTRODUCTIONBackground of the StudyStatement of the ProblemObjectives of the StudyResearch QuestionsSignificance of the StudyDelimitationsLimitation of the StudyOrganization of the StudyCHAPTER TWO: LITERATURE REVIEWIntroductionTheoretical FrameworkAgency TheoryLending Credibility TheoryKohlberg’s Theory of Moral DevelopmentTeleological Theories of EthicsHistorical Background to Ethical AccountingCodes of EthicsEthics in AccountingImportance of Accounting Ethics to OrganizationEthical Issues and Causes of Ethical FailureThe Public Interest versus Self-Interest.Ethical Sensitivity of Practitioners.Organizational PerformanceFactors of Accounting EthicsApplication of Ethics in AccountingEthical and Non-Ethical Behaviour in AccountingThe Effects of Perceived Causes of Ethical Failure on Organizational PerformanceThe Relationship between the Accounting Ethics and Organizational PerformanceImpact of Ethics in Accounting on SocietyPrinciples of Ethics in AccountingHonestyObjectivityProfessional Qualification and CareSecrecyProfessional BehaviorProfessional StandardsEthical Accounting ProblemsGovernment RoleProfessional CommitteesEmpirical Evidence of Accounting Ethics and Organizational PerformanceAn Empirical review of Accounting Ethics and Organizational PerformanceConceptual FrameworkCHAPTER THREE: RESEARCH METHODSIntroductionResearch DesignStudy AreaPopulationSampling ProcedureData Collection InstrumentsData Collection ProceduresData Processing and AnalysisChapter SummaryCHAPTER FOUR: RESULTS AND DISCUSSIONIntroductionFactors of Accounting EthicsDiscussion of ResultsThe Factors of Accounting EthicsThe Effects of Perceived Causes of Ethical Failure on Organizational PerformanceThe Relationship between Accounting Ethics and Organizational PerformanceCHAPTER FIVE: SUMMARY, CONCLUSIONS ANDRECOMMENDATIONSIntroductionSummaryConclusionsRecommendationREFERENCEAPPENDIX
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