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ERIC Number: EJ816848
Record Type: Journal
Publication Date: 2007-Dec
Pages: 9
Abstractor: As Provided
Reference Count: 16
ISSN: ISSN-0146-3934
Educating Accountants in Corruption Pervasive Societies: A Focus on Nigeria
Idialu, Jeremiah Uwaifo; Oghuma, Richard Iyere
College Student Journal, v41 n4 p1209-1217 Dec 2007
There has been widespread corruption in almost all societies and a general belief that without the involvement of Accountants, or if accountants carry out their duties effectively, there will be no corruption. Therefore this paper is designed to look at the current approach educating accountants in order to discover the educational arrangement put in place to ensure ethic standards on the part of the persons trained to become accountants. After an extensive review of literature, past and present training arrangements, it was found that the training of accountants has been deficient in the areas of ethics as it has not been part of the curriculum of accounting courses. It was also found that even at the professional level, ethics does not form part of subjects examined and graduates come in close contact with the knowledge of ethics at their various organizations when already in employment. The paper therefore recommends that ethics and value system should be taught and examined as a full fledged course in accounting programs in the tertiary institutions. In addition they should be examined in the accounting professional examinations in societies where corruption is pervasive.
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Publication Type: Journal Articles; Reports - Evaluative
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Nigeria