AN EXPLORATION OF ETHICAL BEHAVIOUR AMONG ACCOUNTANCY TRAINEES IN NIGERIA

Abstract

This paper examines the ethical behaviour among 32 accountancy trainees undergoing professional training in Nigeria. Qualitative approach, using semi structured interview, as well as thematic analysis was carried out during an interview session with graduate accountants to examine their perspectives on ethical standards and development. The study found that aspirant professional accountants encountered challenges that were directly related to the knowledge and training they had received as undergraduate students. Furthermore, the study found that unethical behaviour practice is not connected to understanding professional ethics. Thus, in order to mitigate this unwelcoming scenario, this study recommends that, acquiring practical skills through informal learning is essential for mitigating unethical professional behaviour among accounting practitioners in Nigeria.