International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss


Perceptions of Male and Female Accounting Majors and Non-Accounting Majors on Ethics in Accounting
Dr. Vincent N. Onyebuchi

The purpose of this study is to examine the perceptions of male and female accounting majors and non-accounting majors on ethics in accounting before and after Enron/Arthur Anderson scandals. Recent occurrences in the social, legal, banking, and business environment have profoundly affected the accounting profession. The result has been unprecedented decline in public trust and an increase in public expectation. The growing concern over professional ethics makes it important to study and understand the views of students, male and female accounting and non-accounting majors of professional ethics as they relate to accounting in the light of the problems faced by many businesses particularly, financial institutions. A questionnaire was given to a sample of 60 students (accounting and non-accounting majors) during the normal class period. The questionnaire was designed to examine the ethical perceptions of male and female accounting and non-accounting majors. These perceptions may reveal something about the attitudes of these young future professionals. There are several benefits of this study: Knowing the current perception of these groups would help determine what the next generation of accountants felt about accounting profession after the numerous accounting scandals, melt downs that have plagued corporate America and the accounting profession. Finally, this study will be useful to educators, businesses and professional associations as they develop their own policies, standards and educational programs in ethics.

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