Accounting Academics and Objectivity: The Backwash of Incongruity

Abstract

This paper examined ways by which lack of objectivity among accounting academics could bring about loss-of-expected-benefits to their employing institutions in Ghana that offer accounting degree programmes. With a cross-sectional design, data collected from 1,225 accountants analysed via Cronbach’s alpha, differences-between-proportions, and one-way ANOVA revealed that the impact of lack of objectivity on loss-of-expected-benefits was not significant. The sequels to the menace among accounting academics were decrease in students’ developmental projects and alumni contributions, faculty-induced theft and vandalism of assets, and reduced enrolment in the universities. Universities must provide rules and regulations to ensure conformance to objectivity by accounting academics.

Keywords: accounting academic, accounting ethics, non-adherence, cost consequences, objectivity