Work

A reasoned action approach to understanding anti-corruption intentions among MBA (accounting) students in Ghana

Year: 2024

Type: article

Abstract: Drawing on the reasoned action approach theory, the study aimed to examine the logical pattern involved in the development and manifestation of anti-corruption (ethical) intentions among accounting students. Data were collected from 447 Master of Business Administration (MBA) (Accounting) students in Ghana, using an explanatory correlational design and a simple random sampling technique. The results indicated that the ethical attitude of MBA (Accounting) students is primarily influenced by mimetic, coercive beliefs, and religiosity, with normative belief showing no significant contribution to shaping ethical attitudes. The findings imply that ethical attitude in accounting serves as a pertinent precursor to the anti-corruption intentions of MBA (Accounting) students. The study recommends that institutions should allow accounting students to uphold their religious values, and that efforts to enhance ethical accounting attitudes should be promoted to foster anti-corruption behaviours among accounting students.

Source: Heliyon

DOI: 10.1016/j.heliyon.2024.e26752

Authors: Joseph Tufuor Kwarteng, Maxmos Walasi Kobi Servoh

Institution: University of Cape Coast

Language: English

Topic: Ethics in Business and Education

Subfield: Information Systems and Management

Field: Decision Sciences

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Quality education

Open Access status: gold

Estimated APC paid: $2,100