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

Purpose – The purpose of this paper is to discuss the impact of an Enterprise Resources Planning (ERP) system on the role of accountants, to provide job qualifications for their reference. Design/methodology/approach – This research adopts the case study method, using on-the-spot interviews and a questionnaire to find out the effects of an ERP system on the role of accountants. Findings – The r...

Accountants often face ethical dilemmas, so appropriate decisions and actions are needed. Accounting students must be able to identify dilemmas. This study aims get an overview of the ability accounting dilemmas faced. research uses exploratory method through in-depth interview with internship in government private institutions. The results showed that currently participating program could feel...

Much attention has been focused in recent years on the benefits of enhancing student understanding of ethical perspectives and professionalism in the workplace. An ongoing challenge for accounting educators is the need to address ethics in a way that will hold student interest, especially when most students have yet to experience an ethical situation in a work setting. We have developed a class...

Whereas the adverse consequences of rote stress are well substantiated for most occupational groups, the relationship between this phenomenon and other job-related factors in accountants has received relatively less attention. The limited past research involving accountants has either excluded female accountants or failed to report data by sex. Moreover, previous research has largely excluded a...

This paper investigates the alignment between the perceptions of information technology (IT) importance and knowledge levels among accountants in Australia. Data were collected from a survey of 165 accountants. The results indicate that accountants have a high IT knowledge in email and communication software, and electronic spreadsheets, while knowledge in systems development and programming to...