ABSTRACT
This study examines the effect of ethical accounting practices on organizational productivity in Osun state, Nigeria. To achieve this objective, data was collected from primary and secondary sources. The secondary sources were from textbooks, journals, magazine, public and academic libraries and unpublished thesis. The primary source adopts descriptive research design questionnaire while data were collected from 176 respondents cutting across organisations in Osun State. Our hypotheses were tested using Chi-square (X2) and all were supported by extant literatures. Results show that effective performance of service industry was dependent on code of ethics [X2cal = 18.082 > t0.05 = 7.815] and that the compliance level of established code of ethics for service industry was high [X2cal = 13.801 > t0.05 = 7.815]. Our findings therefore suggested that there should be specific procedures to always identify and deal with the issues of ethical misconduct; and it is important for organizations to increase punitive measures to violators of ethical codes.
TABLE OF CONTENT
Title Page i
Declaration iii
Certification iv
Dedication v
Acknowledgements vi
Abstract vii
Table of Content vii
List of Tables viii
CHAPTER ONE
Introduction 1
Background to the study 1
Statement of problem 5
Objectives of the study 7
Research questions/hypothesis 7
Significance of the study 8
Scope of the study 9
Limitations of the study 10
Definition of terms 10
CHAPTER TWO
Introduction 13
What is ethics 13
Historical Overview of Ethics 13
Ethics deals with the character and conduct and morals of human beings. It deals with good or bad, right or wrong behavior 16
The ethical question is closely linked to human existence 16
Heynes (1986) is of the opinion that ethics has to do with
the actions of man 16
Hondeghem (1998) 17
Evaluation criteria 17
Basic approaches to ethical behaviour 19
Utilitarian approach 19
Individual approach 20
Justice approach 20
Integrative social contract approach 20
Ethical standards in the accounting profession 20
Integrity 21
Objectivity 21
Confidentiality 21
Independence 21
Technical standards 21
The nature and scope of financial reporting 21
Relevance 23
Faithful presentation 23
Understandability 23
Comparability 24
Timeliness 24
Approaches to theories of financial reports 24
Empirical studies 24
Effective organizational culture 27
Forms of unethical behaviour in the organization 28
Monitoring unethical behavior and imposing penalty 30
Strategies to promote business ethics 31
Evaluating Ethical Behaviour 31
Educating Employees 32
Protecting Employees 32
Top managers 32
Organizations 33
CHAPTER THREE
Research design 34
Sources of data collection 34
Primary source of data 34
Secondary source of data 34
Population of the study 35
Sample design and determination of sample size 35
Method of data collection 36
Questionnaire design, distribution and collection of response 36
Method of data analysis 37
CHAPTER FOUR
Data presentation 39
Test of hypotheses 42
Hypothesis one 42
Hypothesis two 43
CHAPTER FIVE
Summary 45
Conclusion 45
Recommendation 46
Reference 48
