ETHICS AND ACCOUNTING PROFESSIONAL PRACTICE IN NIGERIA
Abstract
Ethics is particularly pertinent as a foundation of the accounting profession. Throughout its history, Accounting has been a moral discourse partially reflecting the moral order of the world in which it was practiced. There has been a renewed awareness of ethical standards that have been the hallmark of the accounting profession throughout its existence. This paper sheds more light on ethics and accounting professional practice in Nigeria. The role of ethics and its implementation to the profession, This was achieved by the use questionnaires and the use of t-test statistical instrument in the presentation and analysis of data. Some of the findings of the study reveal that Fundamental principles of ethical guidance have a significant impact on the accountancy profession, that ethical issues are relevant to challenges that confronts accountant in this present time. The paper recommend the need to improve on the role of ethics, and keeping to its improvement to the profession and enforcing the implementation of the principles of accounting profession.
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