Gender and Ethical Behaviour of Accounting Students: An Empirical Evidence of University of Cape Coast

Abstract

This study examined the difference between gender and ethical behaviour of accounting students. The study covered University of Cape Coast level 400 accounting students. Descriptive survey was employed to achieve the objective of the study. Stratified and simple random sampling technique was used to sample 200 respondents for the study. Descriptive and inferential statistics were employed. It was revealed that ethical beliefs of the respondents were influenced mainly by their ‘Religion’. Additionally, this present study found no significant difference in mean in the ethical sensitivity of male and female accounting students. Furthermore, the outcome of the study conducted on gender and ethical behaviour revealed that, male accounting students behaves more ethical than their female counterpart though female accounting students showed higher intentions in behaving ethically. From the findings it is recommended that conscious effort should be made by lecturers to sensitise and enlighten the students on the importance of making ethical decision even when not back by law to do so, for ethics goes beyond legal actions. Secondly, ethics must not only be taught but lived by the lecturers. This is because some of the respondents did state that the lifestyle of their teachers and lecturers influence their ethical beliefs. Thirdly, managements and policymakers should establish accounting ethics as a standalone course; this will help improve the ethical behaviour of the students.

Keywords: Accounting, Accounting Students, Ethics, Ethical Behaviour, Ethical Sensitivity, Gender