Title: Qualitative analysis on accounting ethics education for bachelor students

Authors: Newman Amaning; Alfred Kuranchie; Issahaku Salifu; Samuel Ntoah-Boadi

Addresses: Department of Accountancy, Sunyani Technical University, P.O. Box 206, Sunyani, Ghana ' Department of Social Science Education, University of Education, P.O. Box 25, Winneba, Ghana ' Department of Accountancy, Tamale Technical University, P.O. Box ER 3, Tamale, Ghana ' Department of Accountancy, Sunyani Technical University, P.O. Box 206, Sunyani, Ghana

Abstract: This paper aimed to determine the scope of accounting ethics at the bachelor level in Ghana. This study adopted an exploratory approach. A thematic content analysis was employed alongside unstructured interviews for data gathering. The participants for the study were purposively and conveniently selected. The data were analysed using the Invivo 7.0 version. The findings show that the objectives of the accounting courses placed little emphasis on shaping students' affective domain; accounting ethics was taught via integration. The study recommends a comprehensive review of the undergraduate accounting programmes at the universities to include theories and models of ethics education to provide an equal emphasis on the affective domain of learners just like is done for the cognitive and psychomotor domains in the current syllabi; accounting ethics, for at least two semesters, be offered as a separate course in the undergraduate accounting programmes to provide the needed emphasis on the significance of accounting ethics in the character formation of the accountant.

Keywords: qualitative analysis; accounting ethics education; bachelor; student.

DOI: 10.1504/IJCA.2021.115471

International Journal of Critical Accounting, 2021 Vol.12 No.2, pp.156 - 177

Received: 10 Oct 2020
Accepted: 28 Jan 2021
Published online: 04 Jun 2021 *

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