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  • 标题:Accounting Academics and Objectivity: The Backwash of Incongruity
  • 本地全文:下载
  • 作者:Emmanuel B. Amponsah ; Peter Agyekum Boateng ; Luke N. Onuoha
  • 期刊名称:European Journal of Business and Management
  • 印刷版ISSN:2222-2839
  • 电子版ISSN:2222-2839
  • 出版年度:2016
  • 卷号:8
  • 期号:3
  • 页码:71-81
  • 语种:English
  • 出版社:The International Institute for Science, Technology and Education (IISTE)
  • 摘要: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.
  • 关键词:accounting academic; accounting ethics; non-adherence; cost consequences; objectivity
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