The objective of the study was to examine the importance of accounting ethics to business organizations in Nigeria. This is imperative because the accounting profession worldwide has evolved ethical codes that guide the conduct of members in the practice of the profession. These codes of conduct are what are referred to as accounting ethics in the literatures. In an attempt to achieve the broad objective of the study, fur (3) hypotheses was raised in the study for validation and a sample of one twenty (120) Auditors and chief accountants of selected banks in Ijebu Area of Ogun State was used in the study. Data for the analysis was collected through the use of a self-structure design questionnaire. The simple percentage method, and correlation analysis was used in the analysis and the result was facilitated using the statistical package for social and sciences (SPSS 20.0). The result of the analysis at 5% level of significance shows that there are challenges to ethical practices in Nigerian business organizations. The study also found that there is strict enforcement of accounting ethical conducts and adherence to ethical conducts in Nigeria. It was established ethical behavior is strongly perceived among professional accountants in business organizations in Nigeria. Finally the study established that unethical accounting practices negatively affect business organizations. The study recommends that, to achieve a significant level of impact of ethical considerations, the mentality of auditors and accountants must be changed to make them believe that such ethical practices are meant to improve their professional conduct and will not make them lose audit jobs.
TABLE OF CONTENTS
CHAPTER ONE – INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Research Hypothesis
1.6 Scope of the Study
1.7 Justification of the Study
1.8 Operational Definition of Terms
CHAPTER TWO – LITERATURE REVIEW
2.1 Conceptual Review
2.1.1 The concept of Ethics
2.1.2 Ethical Challenges in Auditing Profession:
2.1.3 Strategies for Promoting Ethical Behaviour in Business Organizations
2.1.4 Reducing Unethical Business Practices
2.1.5 Developing Ethical Behaviour
2.1.6 Ethics Training and Ethical Awareness
2.1.6 Forms of Unethical Behaviour in the Organization
2.2 Theoretical Review
2.2.1 Utilitarian approach
2.2.2 Individual approach:
2.2.3 Justice approach:
2.2.4 Integrative social contract approach:
2.3 Empirical Review
CHAPTER THREE – RESEARCH METHODOLOGY
3.1 Introduction
3.2 Research Design
3.3 Study Area
3.4 Population of the Study
3.5 Sample Size and Sampling method
3.6 Data Type and Instrument for Collecting data
3.7 Validity and reliability of research Instrument
3.8 Model Specification
3.9 Method of Data Analysis
CHAPTER FOUR – PRESENTATION AND ANALYSIS OF DATA
4.1 Presentation of Result
4.2 Hypotheses Testing
4.3 Discussion of Findings
CHAPTER FIVE – SUMMARY, CONCLUSION, AND RECOMMENDATIONS
5.1 Summary of Findings
5.2 Conclusion
5.3 Recommendations
REFERENCES
APPENDIX
