Ethical ideology and fraud rationalization among future accountants in Nigeria

IF 1.2 Q4 MANAGEMENT

Africa Journal of Management Pub Date : 2024-08-11 DOI:10.1080/23322373.2024.2375947

Collins Sankay Oboh, Peter Sproat

引用次数: 0

Abstract

This study examines the effect of ethical ideology on fraud rationalization among future accountants in Nigeria. Specifically, it investigates whether being a moral idealist or moral relativist inf...

查看原文本刊更多论文

尼日利亚未来会计师的道德意识形态和欺诈合理化

本研究探讨了道德意识形态对尼日利亚未来会计师欺诈合理化的影响。具体而言，研究探讨了道德理想主义者或道德相对主义者对未来会计师欺诈合理化的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Africa Journal of Management Business, Management and Accounting-Business and International Management

CiteScore

2.80

自引率

15.40%

发文量

期刊介绍： The beginning of the Twenty First Century has witnessed Africa’s rise and progress as one of the fastest growing and most promising regions of the world. At the same time, serious challenges remain. To sustain and speed up momentum, avoid reversal, and deal effectively with emerging challenges and opportunities, Africa needs better management scholarship, education and practice. The purpose of the Africa Journal of Management (AJOM) is to advance management theory, research, education, practice and service in Africa by promoting the production and dissemination of high quality and relevant manuscripts. AJOM is committed to publishing original, rigorous, scholarly empirical and theoretical research papers, which demonstrate clear understanding of the management literature and draw on Africa’s local indigenous knowledge, wisdom and current realities. As the first scholarly journal of the Africa Academy of Management (AFAM), AJOM gives voice to all those who are committed to advancing management scholarship, education and practice in or about Africa, for the benefit of all of Africa. AJOM welcomes manuscripts that develop, test, replicate or validate management theories, tools and methods with Africa as the starting point. The journal is open to a wide range of quality, evidence-based methodological approaches and methods that “link” “Western” management theories with Africa’s indigenous knowledge systems, methods and practice. We are particularly interested in manuscripts which address Africa’s most important development needs, challenges and opportunities as well as the big management questions of the day. We are interested in research papers which address issues of ethical conduct in different African settings.