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  • 标题:Confidentiality of Accounting Academics: Consequences of Nonconformity
  • 本地全文:下载
  • 作者:Emmanuel B. Amponsah ; Peter Agyekum Boateng ; Luke N. Onuoha
  • 期刊名称:Journal of Education and Practice
  • 印刷版ISSN:2222-288X
  • 电子版ISSN:2222-288X
  • 出版年度:2016
  • 卷号:7
  • 期号:3
  • 页码:43-54
  • 语种:English
  • 出版社:The International Institute for Science, Technology and Education (IISTE)
  • 摘要:This paper examined ways by which nonconformity to confidentiality among accounting academics could lead to increased-recruitment-and-legal-costs to their employing universities in Ghana that offered 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 confidentiality on increased-recruitment-and-legal-costs was not significant. The most outstanding ramification to the nonconformity problem among accounting academics was increase in expensive lawsuits against the universities. Universities must provide rules and regulations as well as incentives to ensure conformance to confidentiality by accounting academics.
  • 关键词:Accounting academic; accounting ethics; non-adherence; cost consequence; confidentiality
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