Religiosity, ethics education and incorruptibility of accounting students
AbstractThis study examined the influence of accounting students’ religiosity on ethics education and anticorruption propensity. It also examined the relationship between ethics education and anticorruption disposition and the mediating role ethics education plays in the relationship between religio...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2024-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2023.2283935 |
| _version_ | 1797262485310406656 |
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| author | Joseph Tufuor Kwarteng Maxmos Walasi Kobi Servoh Maclean Bajimpong Betaken |
| author_facet | Joseph Tufuor Kwarteng Maxmos Walasi Kobi Servoh Maclean Bajimpong Betaken |
| author_sort | Joseph Tufuor Kwarteng |
| collection | DOAJ |
| description | AbstractThis study examined the influence of accounting students’ religiosity on ethics education and anticorruption propensity. It also examined the relationship between ethics education and anticorruption disposition and the mediating role ethics education plays in the relationship between religiosity and incorruptibility of accounting students. A correlational research design was employed to study the population of MBA (Accounting) students in a university in Ghana, out of which a random sample of 447 was selected to participate in the survey. A questionnaire and vignette were used to gather data analysed using Partial Least Squared- Structural Equation Modelling (PLS-SEM) statistics. The study established that religiosity positively influences the internalisation of ethical values through ethics education but has no significant effect on accounting students’ incorruptibility. The internalisation of ethical values through ethics education plays a crucial role, acting as a mediating mechanism, in the relationship between religiosity and incorruptibility of accounting students. It is recommended to integrate religious teachings and entrench ethics education to cultivate moral integrity, individual accountability, and an anticorruption culture among accounting professionals. By recognising the significance of ethical educational intervention, this study expands understanding of the factors influencing anticorruption behaviour among accounting practitioners. Beyond conventional analyses, this study sheds light on the transformative potential of ethical education. |
| first_indexed | 2024-04-24T23:57:52Z |
| format | Article |
| id | doaj.art-0adf807340894b33b602f3a245ef4de9 |
| institution | Directory Open Access Journal |
| issn | 2331-1975 |
| language | English |
| last_indexed | 2024-04-24T23:57:52Z |
| publishDate | 2024-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj.art-0adf807340894b33b602f3a245ef4de92024-03-14T09:42:27ZengTaylor & Francis GroupCogent Business & Management2331-19752024-12-0111110.1080/23311975.2023.2283935Religiosity, ethics education and incorruptibility of accounting studentsJoseph Tufuor Kwarteng0Maxmos Walasi Kobi Servoh1Maclean Bajimpong Betaken2Department of Business and Social Sciences Education, University of Cape Coast, Cape Coast, GhanaDepartment of Business and Social Sciences Education, University of Cape Coast, Cape Coast, GhanaDepartment of Business and Social Sciences Education, University of Cape Coast, Cape Coast, GhanaAbstractThis study examined the influence of accounting students’ religiosity on ethics education and anticorruption propensity. It also examined the relationship between ethics education and anticorruption disposition and the mediating role ethics education plays in the relationship between religiosity and incorruptibility of accounting students. A correlational research design was employed to study the population of MBA (Accounting) students in a university in Ghana, out of which a random sample of 447 was selected to participate in the survey. A questionnaire and vignette were used to gather data analysed using Partial Least Squared- Structural Equation Modelling (PLS-SEM) statistics. The study established that religiosity positively influences the internalisation of ethical values through ethics education but has no significant effect on accounting students’ incorruptibility. The internalisation of ethical values through ethics education plays a crucial role, acting as a mediating mechanism, in the relationship between religiosity and incorruptibility of accounting students. It is recommended to integrate religious teachings and entrench ethics education to cultivate moral integrity, individual accountability, and an anticorruption culture among accounting professionals. By recognising the significance of ethical educational intervention, this study expands understanding of the factors influencing anticorruption behaviour among accounting practitioners. Beyond conventional analyses, this study sheds light on the transformative potential of ethical education.https://www.tandfonline.com/doi/10.1080/23311975.2023.2283935Religiositycorruptionaccountingaccounting educationaccounting studentsCorporate governance; Ethics; Accounting |
| spellingShingle | Joseph Tufuor Kwarteng Maxmos Walasi Kobi Servoh Maclean Bajimpong Betaken Religiosity, ethics education and incorruptibility of accounting students Cogent Business & Management Religiosity corruption accounting accounting education accounting students Corporate governance; Ethics; Accounting |
| title | Religiosity, ethics education and incorruptibility of accounting students |
| title_full | Religiosity, ethics education and incorruptibility of accounting students |
| title_fullStr | Religiosity, ethics education and incorruptibility of accounting students |
| title_full_unstemmed | Religiosity, ethics education and incorruptibility of accounting students |
| title_short | Religiosity, ethics education and incorruptibility of accounting students |
| title_sort | religiosity ethics education and incorruptibility of accounting students |
| topic | Religiosity corruption accounting accounting education accounting students Corporate governance; Ethics; Accounting |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2023.2283935 |
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