Religiosity, ethics education and incorruptibility of accounting students

Abstract

AbstractThis study examined the influence of accounting students’ religiosity on ethics education and anticorruption propensity. It also examined the relationship between ethics education and anticorruption disposition and the mediating role ethics education plays in the relationship between religiosity and incorruptibility of accounting students. A correlational research design was employed to study the population of MBA (Accounting) students in a university in Ghana, out of which a random sample of 447 was selected to participate in the survey. A questionnaire and vignette were used to gather data analysed using Partial Least Squared- Structural Equation Modelling (PLS-SEM) statistics. The study established that religiosity positively influences the internalisation of ethical values through ethics education but has no significant effect on accounting students’ incorruptibility. The internalisation of ethical values through ethics education plays a crucial role, acting as a mediating mechanism, in the relationship between religiosity and incorruptibility of accounting students. It is recommended to integrate religious teachings and entrench ethics education to cultivate moral integrity, individual accountability, and an anticorruption culture among accounting professionals. By recognising the significance of ethical educational intervention, this study expands understanding of the factors influencing anticorruption behaviour among accounting practitioners. Beyond conventional analyses, this study sheds light on the transformative potential of ethical education.

Keywords

• Religiosity
• corruption
• accounting
• accounting education
• accounting students
• Corporate governance; Ethics; Accounting