COMPLETE SCHOOL PROJECT TOPICS & MATERIALS :
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ABSTRACT

Education in Ghana has undergone numerous changes and has adopted different forms. This has affected so many professions accounting profession inclusive. In line with that, this work tried to assess the relevance of accounting ethics as a course in business related programme in tertiary education, Ghana using the University of Cape Coast. The work analytically and hypothetically tried to ascertain the relationship between accounting ethics and students performance in accounting education. The work also tried to evaluate the perception of both the higher institution lecturers and the professional bodies’ lecturers regarding the relevance of teaching accounting ethics on the level of performance of accounting students. With a descriptive case study survey methodology, the data was collected using questionnaire instrument and analyzed in tables and frequencies. The data was collected from a sample of 47 drawn from lecturers in higher institution and professional bodies. A further analysis was done employing the regression tool and the student’s t test statistical techniques. The work discovered that accounting ethics affects the performance of accounting students. The lecturers’ perception on the relevance of teaching accounting ethics on the level of performance of accounting students was same with the professional bodies lecturers. The null hypothesis was rejected in the first hypotheses, since accounting education impacts on the academic performance of students. However, in the second hypothesis the alternate was rejected while the null was accepted indicating that there is no difference in the perception of the two categories of respondent on the performance level of students. This work summarily concluded that teaching accounting ethics is relevant and affects on the performance of students and recommended that government should invest in accounting ethics and education, support contentious training for accounting lecturers and review the accounting education curriculum in-line with global demand to facilitate efficient and laudable performance on the international market.

CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

During the last two decades of the twentieth century, many studies have been devoted to the teaching of accounting, particularly to the development of the ethical and moral capacities of accountants (Alam 1998, Armstrong 1993, Ponemon 1993, Mintz 1995). ) and the relevance of university accounting programs for the industry (Pan and Perera, 2012, Awayiga et al., 2010, Kutluk et al., 2012, Marthandan and Yusoff, 2013, Akimov et al., 2014). Some said such studies were motivated by financial disasters such as Enron and WorldCom in the United States (Pan & Perera, 2012). Others also say that studies of skills development for accounting graduates have been motivated by the criticisms that university education in accounting has faced over the last two decades for its inability to respond to skills needs in the field of accounting. current dynamic business environment (Awayiga, et al., 2010). Others have also argued that this is due to the rigor of the employment challenge posed by recent graduates (Shamsuddin et al., 2015).
Other researchers believe that the level of global competition and international integration means that employers expect a lot from accountants after university. Accountants must therefore meet the needs of employers with university education in order to make them relevant to employers and thus to be usable (Celik and Ecer 2009, Kutluk et al., 2012). Globalization and the integration of world economies, combined with the development of global treaties (ie the General Agreement on Trade and Tariffs – GATT) and regional financial blocs, have all added call to improve the teaching of international accounting (Rezaee, Szendi and Elmore, 1997). To complement the many calls for accounting education worldwide, the accounting profession has worked at different levels to develop international standards to guide accounting education. One of these attempts is the requirements developed by the International Accounting Standards Standards Board (IAESB) under the auspices of the International Federation of Accountants (IFAC) and its affiliated agencies and agencies involved in the development of accounting standards. .
In addition to the above, other studies (Pan and Perera 2012, Awayiga et al., 2010, Kutluk et al., 2012, Marthandan and Yusoff 2013, Akimov et al., 2014) have all contributed in a variety of ways establish the need for ongoing studies in accounting education. For example, the Pan and Perera (2012) study found that there were discrepancies between university-level certified accounting programs and industry-specific skills for accounting graduates. To eliminate these differences and to find common ground between universities and the market, the study suggested further research, particularly in the design of the required teaching and learning modules (Biggs, 1999, Biggs and Tang, 2007, Pan and Perera, 2012). The overall discussion of changes in accounting education has been documented in the relevant accounting literature (Albrecht and Sack, 2000, Deppe, Sonderegger, Stice, Clark and Streuling, 1991, May, Windal and Sylvestre, 1995). These studies have led to new studies in developed and developing countries (Awayiga, Onumah and Tsamenyi, 2010, Kutluk, et al., 2012 and Fouché, 2013).
The above calls for institutions to improve learning and maintain standards in undergraduate accounting education, quality assurance, evaluation of learning outcomes and program evaluation, and has been adopted by educational institutions in the United States, Europe, and many other developed countries (Lusher, 2006). Although the literature shows a growing importance of the evaluation and evaluation of undergraduate programs in different parts of the world (Lusher, 2006), it is very infrequently found in higher education institutions in sub-Saharan Africa ( Adaboh, 2014).
Ghana, as a country, has also taken steps to train quality accounting graduates who meet the needs and expectations of the international market. In this regard, government agencies such as the National Accreditation Board, universities and other stakeholders take pragmatic steps to ensure that university programs meet the accreditation criteria established before these programs are taught at the university. However, the use of professional accreditation by universities cannot be used as a criterion to promote their accounting programs (Jackling and Keneley 2009, Lightbody 2010). It should be noted that, in practice, the market determines the fate of the accountants with respect to their hours, functions and professional career (Carnegie & Napier, 2010, Jackling & De Lange, 2013, Sauser, 2010).
Universities should ensure that accounting graduates are well prepared and equipped with the basic competencies that best reflect market practices within the accounting profession (Johns 2006, Hancock et al. Global competition and international integration allow expatriates to be recruited all over the world, both for local and multinational companies, this phenomenon, as well as the difficulties encountered by accounting graduates in finding a job and the difficulties they encounter in meeting the expectations of their employers motivated this study. was motivated by the fact that the nature of the accounting roles that employees must assume is changing rapidly (Bond, Spronken-Smith, McLean, Smith, Frielick, Jenkins and Marshall, 2017), which requires: leadership studies like this to identify gaps in order to find a strategic solution.