An assessment of the ethical behavior of accountants in brong ahafo region’s Ghana educationservice
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Date
2021
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KNUST
Abstract
The present world requires the accounting profession to endorse transparency and provide accurate financial reporting but the ethical behavior among accounting professionals to achieve this requirement is not assured. Past studies have examined the ethical behavior of accounting practitioners in companies and other organizations but limited studies have been done in the education sector. This study assesses the need for accounting professionals in the Ghana Education Service to uphold good ethical behavior to help the government to achieve the aim of improving the education sector. The study uses a population of 330 accountants from the Ghana Education Service in the Brong Ahafo Region and a Likert scale questionnaire was administered to assess the ethical behavior of accountants. The study revealed that the performance of the accounting duty is based on strict adherence to the IFAC Code of Ethics. The educational accountant can only perform his/her duties to the satisfaction of stakeholders when good ethical conduct is practice. It recommends Ghana Education Service encode the IFAC Code of Ethics into its organizational Code of Ethics for the practicing accountants to enhance their performance and organize more workshops for both the substantive accountants and subordinates on the need for the Ethical Code to help improve and enhance their work.
Description
A thesis submitted to the department of accounting and finance college of humanities and social science in partial fulfillment for the award of master of science in accounting and finance