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Research Paper | Accounting | Nigeria | Volume 9 Issue 8, August 2020 | Rating: 6.7 / 10

Accounting Ethics and Accountability in the Nigerian Public Service

Owolabi S. A. ^[3] | Orekoya M. M

Abstract: This research evaluated the impact of accounting ethics on accountability in the Nigerian public service. The study used a survey research design. The target population comprise of accountants in the Nigerian public service. Reliability test was done using Cronbachs Alpha coefficient of 0.716. Primary data was collected using judgmental sampling technique by using online questionnaire posted on the Ogun state accountant forum line and a total of 72 responses were received on the cut-off date. Six hypotheses were formed and tested withsimple linear regression method with the aid of SPSS. The researchrevealed that all the surrogates of accounting ethics which areintegrity, independence and objectivity, professional competence and due care, confidentiality and professional behaviorhave a significant impact on accountability, the study concluded that accounting ethics significantly influenced accountability in the Nigerian public service.

Keywords: Accounting Ethics, Accountability, Integrity, Nigerian Public Service

Edition: Volume 9 Issue 8, August 2020,

Pages: 555 - 562