Incorporation of Ethics in the Accounting Curriculum: Accounting Students’ Perceptions of its Coverage and Development of Ethical Behaviour

Abstract

The study investigated the incorporation of ethics in the University of Cape Coast accounting curriculum and the development of accounting students ethical behaviour. In particular, the study sought to examine the extent to which the accounting curriculum of the University conforms to the stipulation of IES 4. The study employed the descriptive survey design and the proportionate random sampling technique to sample the views of 196 Level 400 accounting students. A structured questionnaire was used to collect data. The data collected was analysed using descriptive and inferential statistics. The study revealed that the accounting students in the University of Cape Coast acknowledged that ethics is relevant to their future work. The study also revealed that accounting ethics was integrated in the accounting courses at the final year which means that students’ moral development were deferred till the final year. The actual respondents were ethically sensitive in dealing with ethical issues. As such, they deemed it important to make good ethical judgement to find solutions to ethical situations. Based on the findings of the study, it was recommended that schools/faculties should prioritise accounting ethics and include them in bits and pieces across the various Levels (Levels 100 – 400) in their next review of their curricula for re-accreditation. Also, lecturers should be encouraged to include variety of teaching methods such as case studies, watching ethical videos, discussions, workshops and seminars to impart a great deal of knowledge and ethical principles to the accounting students