International Journal of Economics, Commerce and Management THE ROLE OF ETHICS EDUCATION IN SHAPING TRAINEE ACCOUNTANTS ABILITY TO COPE WITH ETHICAL DILEMMAS IN CORPORATE ORGANISATIONS

Abstract

This paper examined the influence ethics education has on accounting students ability to cope with complex ethical dilemmas in the work environment. A survey research design was adopted, and simple random sampling technique was used to select 200 students from the Department of Accountancy, Niger Delta University. Descriptive and inferential statistical methods were used to analyse the data. It was revealed that ethics education has a positive and significant influence on accounting students ability to cope with complex ethical dilemmas in the work environment. Based on the findings, it was recommended that an educational curriculum in accounting be provided that is integrated with a strong ethics coverage that will influence our graduates' thinking. Furthermore, ethics should be integrated into accounting processes to show how different technical treatments may have various consequences, which may entrain longer-term ethical ramifications.

Full text

International Journal of Economics, Commerce and Management
United Kingdom ISSN 2348 0386 Vol. VIII, Issue 1, January 2020
Licensed under Creative Common Page 303
http://ijecm.co.uk/
THE ROLE OF ETHICS EDUCATION IN SHAPING TRAINEE
ACCOUNTANTS ABILITY TO COPE WITH ETHICAL
DILEMMAS IN CORPORATE ORGANISATIONS
Stanley Ogoun
Department of Accountancy, Niger Delta University,
Wilberforce Island, Nigeria
stanleyogoun@ndu.edu.ng, stanleyogoun@gmail.com
Owota George Perelayefa
Department of Accountancy, Niger Delta University,
Wilberforce Island, Nigeria
owotageorge@gmail.com
Abstract
This paper examined the influence ethics education has on accounting students ability to cope
with complex ethical dilemmas in the work environment. A survey research design was adopted,
and simple random sampling technique was used to select 200 students from the Department of
Accountancy, Niger Delta University. Descriptive and inferential statistical methods were used to
analyse the data. It was revealed that ethics education has a positive and significant influence
on accounting students ability to cope with complex ethical dilemmas in the work environment.
Based on the findings, it was recommended that an educational curriculum in accounting be
provided that is integrated with a strong ethics coverage that will influence our graduates'
thinking. Furthermore, ethics should be integrated into accounting processes to show how
different technical treatments may have various consequences, which may entrain longer-term
ethical ramifications.
Keywords: Ethics; Ethics education; Ethical dilemmas; Trainee Accountants; Auditing;
Corporate Governance; Finance; Business Environment

©Author(s)
Licensed under Creative Common Page 304
INTRODUCTION
The centrality of the place of accounting in modern human socio-economic interactions is
overwhelming. This is predicated on the predominance of money as the primary measure not
only of value but also as a means of exchange. The complex nature of modern socio-economic
transactions have further heightened the centrality of the accounting systems output. Thus, the
number game has become the central nervous system that shapes and drives modern
societies. The developmental path of society’s reliance on accounting for value benchmarking
dates back to the era of overcoming the challenge of trade by barter-equivalence in value
determination. Accordingly, right from its rich and long historical pedigree, society has
increasing relied and will continue to rely accounting numbers for value determination.
The depth of reliance on accounting process output is clearly demonstrated in the body
of knowledge as evidenced by the share number of stake holders who rely on the accounting
gateway to assess financial worth of all human socio-economic transactions. The extant
literature, particularly in the corporate world, details accounting information stake holders to
include; shareholders, domestic and foreign investors, regulatory authorities, creditors, national
planners, labour union/employees, management etc. The information obtained this accounting
gateway serves decision making needs. Hence, the reliability of the information should be
sacrosanct. To authenticate the information generated through the accounting gateway, third
party auditors’ opinion is considered not only as regulatory requirement for public companies but
also to further assure stakeholders that this information generate through the accounting
framework is credible. Decisions have been made on account of this information and will be
continuously relied upon until an alternative to accounting is provided.
Sadly developments over time have cast doubts on the quality and reliability of this
information gateway. Some have suffered severe losses on account of reliance on accounting
numbers, with the resultant questioning of the integrity of both the operators of the system and
the accounting system itself. In most of the scandals and corporate failures that have affected
the world, professional accountants have been adjudged to be involved. In the Enron-gate
scandal, the profession was not spared. It led to the demise of one of the big accounting firms in
history. The Cadbury Nigeria scandal is another case. The Administrative Proceedings
Committee (APC) set up by the Security and Exchange Committee (SEC) to investigate the
Cadbury saga identified the senior financial accountant/head of accounts and the head of
internal audit as the masterminds of the financial malpractice perpetrated by Cadbury Nigeria.
The external auditors were not left out in the share of the blame. The committee findings reveal
that the external auditor, Akintola Williams Deloitte, did not carry out their assignment with a
high level of professionalism and diligence, which puts them on enquiry. Only recently, the

International Journal of Economics, Commerce and Management, United Kingdom
Licensed under Creative Common Page 305
collapses of Carillion, Co-op Bank and BHS have brought the accounting profession on the
spotlight again. These firms collapsed after the big four (KPMG, PwC, EY and Deloitte) have
given financial advice and audit. The Financial Reporting Council (FRC) investigation into the
audit carried out by the big four over the last five years showed a decline in the overall audit
quality.
In reaction to these scandals, regulators and institutions all over the world have come up
with various reforms either to impose a stricter sentence on corporate fraud or to strengthen
corporate governance. Recently, in the UK, the Competition and Markets Authority
recommended new laws that will force the big four audit firms to separate their audit and
consulting arms and require most listed companies to be audited by two different firms. All these
reforms and recommendations contained in the various enactments are expected to stem the
flow of corporate scandals and fraud. However, the reverse is the case because the crises
seem to erupt time and time again. According to Pitt (2004), new laws and regulations will not
stop the next accounting scandals:
"And, no matter how many laws and regulations are passed, there'll always be
some who lie, cheat or steal on a grand scale, in the misguided belief that the
potential gains outweigh risks. As Plato put it, "Good people don't need laws to
know they must act responsibly, while bad people will always search for ways
around them."(Pitt, 2004, p.3)
Scholars such as Smyth and Davis (2004) and Amernic and Craig (2004) have argued
that the widespread corporate scandals are as a result of deterioration of ethical standards in
the work environment. They suggest that regulatory actions and stiffer penalties alone will not
be sufficient to ensure that the next sets of accountants do not involve in such practices. Ethics
education has been put forward as an alternative to promote ethical awareness and an antidote
to corrupt accounting practices (Jackling, Cooper, Leung et al., 2007). Amernic and Craig
(2004) argued that the inadequacy of university curricula and business education is one of the
reasons for the seemingly continuous display of accounting scandals and unexpected corporate
collapses. Thus, this study will look at the influence of ethics education on trainee or aspiring
accountant’s ability to cope with complex ethical dilemmas.
HYPOTHESIS DEVELOPMENT
Accounting failures has been ascribed to failures of individuals to perform their fiduciary
responsibilities to act ethically. The continuous involvement of accountants in the major
corporate scandals of the past thirty years implies that graduates of the profession have not
been complying with the expected profession ethical standards. Their inabilities to reflect

©Author(s)
Licensed under Creative Common Page 306
ethically on the dilemmas they face in the work environment lead to wrong decision-making
(Senaratne, 2013). The International Accounting Education Standard Board (IAESB) once
suggests that training on how to be sensitive to moral dimensions of the ethical dilemmas in the
workplace should be given to accounting graduates. The Board's framework states that the
overall objective of accounting education should be to raise professional and competent
accountants that will possess the required professional skills, knowledge, values, ethics and
attitudes (Senaratne, 2013; George & Marguerite, 2015). Furthermore, the IAESB states that
the development of accountants’ ethical behaviour is something that should start earlier in their
education and be re-emphasized throughout their professional career. It should not just be the
regular four hours of continuing vocational education (CPE) done annually but a life-long
process (Stephens, Vance & Pettigrew, 2012).
The quality of service provided to clients and investors by accountants are affected not
only by economic factors, but also by the ethical decision-making process. Ethical decisions can
lead to conflicts and dilemmas arising from different beliefs and values inherent in the various
roles individuals play in their personal and professional lives. Senaratne (2013) argued that the
main contributor to the organisational declining moral environment had been the accountant.
However, the corporate value dilemmas are affected by experiences, traditions and the values
of society and not just the individual practitioner's idiosyncrasies (George & Marguerite, 2015).
Research in ethics education and accounting students’ ability to cope with complex
ethical dilemmas has produced mixed results. Low et al. (2008) attempted to provide some
insights to the reoccurrence of corporate and accounting scandals in society irrespective of the
changes in legislation and accounting standards. They examined questions raised by recent
accounting scandals and the underlying factors contributing to the reoccurrence of such
scandals. The study focused on the issues of corporate values and behaviour concerning
corporate transparency, the money culture, vices of a capitalistic society and legalistic culture
that prevails in society. The study raises a question on the inadequacy of accounting and
business education curricula, particularly with regards to the influence of ethics education on
accounting graduates. Using a survey from 25 students to ascertain whether they believe
education can influence ethical behaviour, the study findings could not conclusively indicate that
students perceived ethics education to have a significant influence on their ethical conduct.
Nonetheless, the students believed that it is still important to have ethics education in the
programme of study. However, it is essential to note that this study did not comprehensively
review corporate scandal issues and it is fragmentary in the sense that Low et al. (2008) chose
to focus their discussions on just five themes as underlying factors that lead to the reoccurrence
of corporate scandals. Finally, the study sample size is relatively too small, and a more

International Journal of Economics, Commerce and Management, United Kingdom
Licensed under Creative Common Page 307
extensive survey would have yielded more conclusive findings of the role education can play in
influencing ethical behaviour in accounting graduates.
Jewe (2008) sought to determine the effect of business education on the ethical attitudes
of students enrolled in undergraduate business schools. Using a survey of 541 undergraduate
students from 4 private universities, the study found that the completion of a business ethics
course had no significant effect on the student's ethical conducts. In a similar study, Robyn and
Conor (2015) distinguished moral/ethical matters from legal/ethical issues and then re-evaluated
the effectiveness of ethics training on a cohort of final year accounting students with significant
ethical training evaluated scenarios. After further ethical instructions, they found that student’s
ethical attitudes towards legal/moral issues improved but attitudes towards moral-only issues
did not. Also, the study of Feten, Salma, Raouf and Asma (2016) further support the assertion of
Jewe (2008) and Robyn and Conor (2015). They explore the influence of ethics education on
accounting students level of ethical reasoning in Tunisia. Based on cognitive development
theory, the study tested the effectiveness of an ethics intervention before and after ethics
education with a control group and found no significant progress of moral development between
the pre-test and the post-test.
Akadakpo and Enofe (2013) examined the impact of accounting ethics on the practice of
the accounting profession in Nigeria. The study specifically focused on the factors that make
accountants to breach accounting rules and if ethical codes of conduct can address all the
issues that border on ethical practices. Using a descriptive and survey research methods on a
sample size of 250, the study revealed that policies and rules of companies where the
accountants work, the legal system and societal value systems are believed by accountants to
have a significant influence on their professional conduct and that religion has no significant
impact on the professional conduct. Akadakpo and Enofe (2013), findings on religion and
professional behaviours, contradict those of Justine, Joseph and Carlos (2004) who examined
the relationship between religious intensity and business ethics. Their study revealed that
respondents who indicate that religious interests were of high or moderate importance to them
demonstrated a higher level of ethical judgement than others in their evaluation. However, they
found little relationship between religious commitment and moral judgement.
Ranti and Ebikaboere (2011) sampled the opinions of accounting lectures in four
universities in Nigeria on whether the teaching of ethics among accounting students can
facilitate instilling ethical behaviour in future accountants. They conclude that if ethics is taught
well as separately in the accounting curriculum and not part of auditing, the future accountant is
bound to have instilled in them the required ethical culture. This argument was further
strengthened by Martinov-Bennie and Mladenovic (2015). The study suggests that an integrated

©Author(s)
Licensed under Creative Common Page 308
ethics education can expose students to a range of ethical issues and thereby improve their
ethical sensitivity.
David, David, Laura and Susan (2007), found faculty and students discussion of ethics in
business courses to be significantly and positively related to moral competence among
students. The study used the theories of moral reasoning and moral competence to investigate
how university codes of ethics, perceptions of ethical culture, academic pressure from
significant others, and ethics pedagogy is related to the moral development of students. The
result suggests that ethical codes and student perception of such codes affect their perceptions
of the ethical nature of the cultures within these institutions.
Feil, Diehl and Schuck (2017) evaluated how accounting students perceive professional
ethics considering variables linked to individual factors. Using data from 455 students, the study
revealed that non-religious, under 25 years old female students working in the financial or
accounting field, academically mature and have studied ethics have individual factors towards
more ethic significant attitudes. Also, the professional law and ethics course in the accounting
programme affected future professionals' ethic conduct. However, this study assumption is
limited to the study analysis because the literature review showed multiple results in other
climes. Therefore this study hypothesizes that:
Ho: Ethics education is positively and significantly related to enhanced capacity to deal with
ethical dilemma
MATERIALS AND METHODS
This study is a correlational study, and a survey research design is adopted to explore the
relationship between ethics education accounting students ability to cope with a complex
business decision. The study population consists of all undergraduate accounting students
comprising 400 at Niger Delta University. The Taro Yamane formula was used to determine the
sample size. Yamane (1967) provides a simplified method to calculate sample sizes.
n=N
1+N(e)2
Where; n is the sample size, N is the population size, and e is the level of precision.
Therefore, the sample size of the study will be:
n=400
1+400(0.05)2
n=200
The 200 samples were picked using the simple random sampling method. This approach was
ideal because it eliminates researcher bias and creates an equal opportunity for each
prospective contributor to be chosen.

International Journal of Economics, Commerce and Management, United Kingdom
Licensed under Creative Common Page 309
The 200 respondents were contacted, and questionnaires were presented to them to ensure a
100% response rate. The Cronbach alpha was determined to show the internal consistency of
the instrument and a reliability alpha of 0.71 and 0.89 on average were obtained for the
sections. These were within the specified range recommended by Nunnally (1980) has been a
reliable instrument for studies in management sciences. The Statistical Package for Social
Sciences (SPSS 24) was used to perform the data analysis. Descriptive statistics were
employed, and a correlation analysis was done to examine the correlation between the
variables.
RESULTS
Table 1: Sex
Frequency
Percent
Valid Percent
Cumulative Percent
Valid
Female
110
57.0
57.0
57.0
Male
83
43.0
43.0
100.0
Total
193
100.0
100.0
Table 1 above shows the gender of the respondents. Out of the 193 respondents, 57% are
female, while the remaining 43% are male.
Table 2: Age
Frequency
Percent
Valid Percent
Cumulative Percent
Valid
16-20
44
22.8
22.8
22.8
21-25
126
65.3
65.3
88.1
26-30
22
11.4
11.4
99.5
30 and above
1
.5
.5
100.0
Total
193
100.0
100.0
The table above display the age of the 193 respondents. Most of the study respondents are
within the age bracket of 21 – 25. They accounted for 65.7%. Followed by respondents of the
age bracket of 16-20, which accounted for 22.8%.
Table 3 to 7 shows the responses of University students when faced with questionable
propositions. These propositions were designed to specifically test student's answers on how
they thought they would behave when faced with ethically challenging situations in the work

©Author(s)
Licensed under Creative Common Page 310
environment, which are some of the factors adjudged to be responsible for the reoccurring of
accounting scandals and corporate collapse.
Table 3: Ethical Dilemma 1 - If in a university assignment which you were
having difficulty, someone offered you a model answer would you copy?
Frequency
Percent
Valid Percent
Cumulative Percent
Valid
Not sure
26
13.5
13.5
13.5
No
27
14.0
14.0
27.5
Yes
140
72.5
72.5
100.0
Total
193
100.0
100.0
The findings from the table above reveal how students perceived themselves to have high
ethical standards. If given an opportunity, 72.5% of the students said they would copy the model
answer. Only 14% of the students categorically stated they would not copy.
Also, the response from the student in table 4 reveals that 83.9% of the students
consider money as an important factor in doing well in life. Only 14.5% of the respondents
believe that money is not so important a factor for them to do well in life.
Table 4: Ethical Dilemma 2 - Do you consider money as an important factor for your doing well in life?
Frequency
Percent
Valid Percent
Cumulative Percent
Valid
Not sure
3
1.6
1.6
1.6
No
28
14.5
14.5
16.1
Yes
162
83.9
83.9
100.0
Total
193
100.0
100.0
Table 5: Ethical Dilemma 3 - If you were offered an accounting job in the Bahamas for the U.S $200,000
tax-free and all expenses paid for one year and your partner wanted to go, would you accept?
Frequency
Percent
Valid Percent
Cumulative Percent
Valid
Not sure
19
9.8
9.8
9.8
No
29
15.0
15.0
24.9
Yes
145
75.1
75.1
100.0
Total
193
100.0
100.0
Table 5 reveals the students' response at the lure of money (i.e. money culture). 75.1% of
respondents answered they would accept such a highly paid accounting job. Only 15%
indicated that they would not take such a position. For the fact that such a highly paid

International Journal of Economics, Commerce and Management, United Kingdom
Licensed under Creative Common Page 311
employment would be in a tax-free have and what the accounting's job would be is not clear to
the respondents.
Table 6 Ethical Dilemma 4- A client has bought a #17.5m pleasure boat and instructed to treat the
purchase in their account as business purchase so that they can claim capital allowance
would you disagree and be prepared to lose that client business?
Frequency
Percent
Valid Percent
Cumulative Percent
Valid
Not sure
29
15.0
15.0
15.0
No
92
47.7
47.7
62.7
Yes
72
37.3
37.3
100.0
Total
193
100.0
100.0
Ethical dilemma 4 explores the student's response to their preparedness to help provide their
client with incorrect accounting records for tax evasion. The respondents need to understand
that some accounting services to a corporate entity may involve unethical behaviour, which
could have illegal consequences. They need to decide whether it is wise to keep a dishonest
client. Table 6 reveals an interesting result. Only 33.7% of the students said they would not
comply with the wish of their client and are prepared to lose such client. 49.2% of the
respondents, which constitute the majority, are not prepared to lose such client and as a result,
will comply with the client’s wish. 17.1% of the students indicated that they are not sure of the
decision to make in such a scenario.
Table 7 Ethical Dilemma 5 - An audit you are working on reveals the existence of an
off-balance sheet subsidiary, which is significantly in debt and could jeopardize the viability of
the parent company. It is quietly hinted to you that if you ignore the subsidiary, you will be promoted,
while if you make a fuss about it, it could cost you your job and any future reference you
required would brand you a "trouble maker" would you ignore the subsidiary existence?
Frequency
Percent
Valid Percent
Cumulative Percent
Valid
Not sure
33
17.1
17.1
17.1
No
65
33.7
33.7
50.8
Yes
95
49.2
49.2
100.0
Total
193
100.0
100.0
Table 7 shows the result of the response of the student to a scenario that involved the
disclosure of substantial debt risk for a parent company by recognising an off-balance sheet
subsidiary’s debt situation. These ethical dilemmas confront auditors as they carry out their

©Author(s)
Licensed under Creative Common Page 312
functions. They need to evaluate the consequences of what could happen if appropriate signals
are not provided to stakeholders with regards to the going concern of the entity been audited.
The result indicates that 49.2% of the respondents would ignore the existence of the subsidiary
in order not to miss out on a promised promotion. Only 33.7% of students indicate willingness to
disclose the situation about the firm’s viability, while 17.1% are not sure of their decision.
In summary, the findings of the survey indicate that accounting tutors need to be
conscious of how accountants might behave in situations like these that demand for the
application of their values. It also appears that the majority of students from this study are
prepared to act unethically. This awareness for accountants implies that there is pressure to
show revenues, incomes and statement of financial positions in the best possible light.
Table 8-11 originates from the belief that if accounting students perceived ethics
education as an important factor in influencing ethical behaviour positively, then there is need to
ensure that such ethics education highlights what are ethically best practices. The responses of
respondents who have had prior ethics education and in which particular subject area are
summarised in table 8-10. It is important to note that 60.6% of respondents have had some
previous ethics education coverage and a reasonable number of them (58.5%) had this
coverage from an accounting subject. 25.9% have were exposed to ethics education in
management subjects. In terms of their response to the adequacy of the ethics education
covered, 33.2% found the coverage to be adequate, 36.8% quite adequate, and only 23.8%
found it to be very appropriate. The findings indicate that accounting students did recognise the
importance of having some form of ethics education coverage in their programme of study.
Table 8 Ethics Education - Have you had some prior ethic's education in your course?
Frequency
Percent
Valid Percent
Cumulative Percent
Valid
No
76
39.4
39.4
39.4
Yes
117
60.6
60.6
100.0
Total
193
100.0
100.0
Table 9: Tick the subject area (s) for ethics education coverage, please
Frequency
Percent
Valid Percent
Cumulative Percent
Valid
Accounting
113
58.5
58.5
58.5
Management
50
25.9
25.9
84.5
Law
2
1.0
1.0
85.5
Social science
28
14.5
14.5
100.0
Total
193
100.0
100.0

International Journal of Economics, Commerce and Management, United Kingdom
Licensed under Creative Common Page 313
Table 10 How adequate do you found the ethic's education coverage.
Frequency
Percent
Valid Percent
Cumulative Percent
Valid
Inadequate
12
6.2
6.2
6.2
Adequate
64
33.2
33.2
39.4
Quite Adequate
71
36.8
36.8
76.2
Very Adequate
46
23.8
23.8
100.0
Total
193
100.0
100.0
Table 11 To what extent will ethic education influence an individual's behaviour?
Frequency
Per cent
Valid Percent
Cumulative Percent
Valid
Not at all
7
3.6
3.6
3.6
To some extent
49
25.4
25.4
29.0
Moderately
25
13.0
13.0
42.0
To a great extent
88
45.6
45.6
87.6
Absolutely
24
12.4
12.4
100.0
Total
193
100.0
100.0
Prior studies like those of Leung and Cooper (1994) and Low et al. (2008) observed that family
upbringing, university education and the behaviours of a person’s peers were significant factors
which influence an individual’s ethical conducts. This could be a set-back in the teaching of
business ethics as students, and even faculty members may deem the subject irrelevant since
values are expected to be developed much earlier in life. However, it is essential to note that
71% of respondents (table 13) believe that ethics education has a great influence on an
individual’s ethical conduct, in line with reinforcement theory of Skinner.
The table below provides a matrix of the correlation coefficient for the dependent
variables (ethics education) and the independent variables (ethical dilemmas 1-5). Underneath
each correlation coefficient, both the significance value of the correlation and the sample size
(N) on which it is based, is displayed. Each variable is perfectly correlated with itself and so r =
1 along the diagonal of the table. Ethics education is positively related to ethical dilemma 1-5
with a correlation coefficient of r = 0.754, r = 0.542, r = 0.707, r = 0.705 and r = 0.826
respectively. The significance level indicates that there is a less than 0.001 probability that a
correlation coefficient this big would have occurred by chance in a sample of 193 people (as
indicated by the two asterisks after the coefficient). These significances tell us that the
probability that this correlation is a fluke is very low (close to zero). Hence we can have
confidence that the relationship between ethics education and the ability of accounting graduate

©Author(s)
Licensed under Creative Common Page 314
to cope with complex business ethical decisions is genuine. We can conclude that the more
ethics education accounting graduates are exposed to the more they develop the ability to cope
with ethical dilemmas in the corporate world.
Table 12 Spearman’s Correlations Coefficient
Ethical
Dilemma 1
Ethical
Dilemma 2
Ethical
Dilemma 3
Ethical
Dilemma 4
Ethical
Dilemma 5
Ethics
Education
Spearman's rho
Ethical
Dilemma 1
Correlation Coefficient
1.000
.794**
.948**
.695**
.762**
.754**
Sig. (2-tailed)
.
.000
.000
.000
.000
.000
N
193
193
193
193
193
193
Ethical
Dilemma 2
Correlation Coefficient
.794**
1.000
.807**
.670**
.685**
.542**
Sig. (2-tailed)
.000
.
.000
.000
.000
.000
N
193
193
193
193
193
193
Ethical
Dilemma 3
Correlation Coefficient
.948**
.807**
1.000
.676**
.740**
.707**
Sig. (2-tailed)
.000
.000
.
.000
.000
.000
N
193
193
193
193
193
193
Ethical
Dilemma 4
Correlation Coefficient
.695**
.670**
.676**
1.000
.857**
.705**
Sig. (2-tailed)
.000
.000
.000
.
.000
.000
N
193
193
193
193
193
193
Ethical
Dilemma 5
Correlation Coefficient
.762**
.685**
.740**
.857**
1.000
.826**
Sig. (2-tailed)
.000
.000
.000
.000
.
.000
N
193
193
193
193
193
193
Ethics
Education
Correlation Coefficient
.754**
.542**
.707**
.705**
.826**
1.000
Sig. (2-tailed)
.000
.000
.000
.000
.000
.
N
193
193
193
193
193
193
**. Correlation is significant at the 0.01 level (2-tailed).
CONCLUSION AND POLICY IMPLICATIONS
The survey conducted by the study was carried out on accounting student in the Niger Delta
University to analyse their response when faced with ethical dilemmas. These ethical dilemmas
were developed to specifically test student’s responses on how they thought they would behave
in ethically challenging situations. The study reveals that ethics education has a great effect on
accounting students' ability to cope with complex business ethical decisions, and this effect is
positive and statistically significant.

International Journal of Economics, Commerce and Management, United Kingdom
Licensed under Creative Common Page 315
The implication of the foregoing is that a properly developed ethical education curriculum would
frog leap the efforts at instilling the necessary antidote to the greed monster that has ravished
our modern day world. The empirical evidence of the manifestation of this malady undermines
ethnic or national colouration, as well as the ideological political divides of both the capitalist and
socialist paradigms. The scandals that dot the entire global landscape is indicative of the need
to explore positive behavior modification models that would address the heightened level of
moral decadence. Hence, to make the most of what our students consider to be of moderate
importance, we need to provide an ethical educational curriculum in accounting that is
integrated with an ethics coverage that will influence our graduates' thinking. Accounting
educators cannot necessarily expect to instill mind-altering beliefs in young adults, in the way
that Jesuit educators once did when they proclaimed, "Give me the child until he is five and I will
give you the man." What can be done is to integrate ethics into accounting processes to show
how different technical treatments may have various consequences, which may entrain longer-
term ethical ramifications. Furthermore, ethics should be integrated into accounting processes
to show how different technical treatments may have various consequences, which may entrain
longer-term ethical ramifications.
Finally, there are some limitations to this study which readers should be aware of while
interpreting the results. Firstly, the collection of data to populate the sample is a limitation. The
study relies on information from trainee accountants (undergraduate accounting students) who
may not fully grasp the reality of the ethical dilemmas contained in the study. Secondly, the
study only sample opinions of trainee accountants from the Niger Delta University. Trainees
from other institutions may have a contrary response to the ethical dilemmas. Thus, limiting the
generalization of the findings. Lastly, the sample size is relatively smaller compared to similar
studies in literature. The study used 200 trainee accountants from the Niger Delta University.
REFERENCES
Akadakpo, B. A. & Enofe, A. O. (2013). Impact of accounting ethics on the practice of accounting profession in
Nigeria. IOSR Journal of Business and Management. 12(1), 45-51.
Amernic, J. & Craig, R. (2004). Reform of the accounting education in the post-Enron era: Moving accounting ‘out of
the shadows’. Abacus, 40(3), 342-378.
David, E. D., David, E. M., Laura, L. B. & Susan, M. B. (2007). The impact of business education on moral judgement
competence: An empirical study. Journal of Business Ethics, 74(1), 73-87.
Farrell, D. W. & Clevenger, N. N. (1994). Ethics training for accountants: Necessity or nicety? New Accountant, 10(3),
22
Feten, A., Salma, D., Raouf, G. & Asma, B. (2016). Ethics education and accounting students’ level of moral
development: Experimental design in a Tunisian audit context. Journal of Business Ethics, 138(1), 161-173.
Feil, A. A., Diehl, L. & Schuck, R. J. (2017). Professional ethics and accounting students: Analysis of the intervening
variables. Cad. EBAPE.BR. 15(2), 256-273.

©Author(s)
Licensed under Creative Common Page 316
George, F. K. & Marguerite, D. K. (2015). Financial reporting regulations, ethics and accounting education. Journal of
Academic and Business Ethics 1-14
Jackling, B. Cooper, B. J., Leung, P. & Dellaportas, S. (2007). Professional accounting bodies' perceptions of ethical
issues, causes of ethical failure and ethics education, Managerial Auditing Journal, 22 (9), 928-944
Jewe, R. D. (2008). Do business ethics courses work? The effectiveness of business ethics education: an empirical
study. Journal of Global Business Issues. Spring2008 Conference Edition, 2(0), 1-6.
Justine, G. L., Joseph, A. M. & Carlos, W. M. (2004). Religious intensity, evangelical Christianity and business ethics:
An empirical study. Journal of Business Ethics, 55(4), 371-384.
Leung, P. & Cooper, B. J. (1994). Ethics in accountancy: A classroom experience. Accounting Education, 3(1),19-33.
Low, M., Davey, H. & Hooper, K. (2008). Accounting scandals, ethical dilemmas and educational challenges. Critical
Perspectives on Accounting. 19(0), 222-254.
Martinov-Bennie, N. & Mladenovic, R. (2015). Investigation of the impact of an ethical framework and an integrated
ethics education on accounting students ethical sensitivity and judgement. Journal of Business Ethics, 127(1), 189-
203.
Pitt, H. L. (2004). Corporate governance and demanding accountability. Business Ethics Journal,
Ranti, U. O. & Ebikaboere, O. (2011). Ethics and accounting education in Nigeria: A study of selected universities.
Indian Journal of Commerce & Management Studies. Special issue (November), 23-27.
Robyn, A. C. & Conor, O. (2015). Improving ethical attitudes or simply teaching ethical codes? The reality of
accounting ethics education. Journal of Accounting Education, 24(4), 275-290.
Senaratne, S. (2013). The role of ethics in accounting. CIMA: Chartered Institute of Management Accountants.
http://www.cimaglobal.com/Thought- leadership/Newsletters/Regional/The-CIMA-Edge-S... Retrieved 3/19/2013.
Smyth, M. L. & Davis, J. R. (2004). Perceptions of dishonesty among two-year college students: Academic versus
business situations. Journal of Business Ethics, 15(0), 587-607.