Sociodemographic variables and ethical decision-making: a survey of professional accountants in Nigeria

Abstract Purpose The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria. Design/methodology/approach The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests. Findings The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determ...

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