ABSTRACT

 The study investigated theeffect of ethics in accounting on the performance of public sector establishment (A study of Ahia state ministry of finance). The major objective of this study is to examine the effect of ethical issues in accounting on the performance of public sector establishment. The specific objectives are: to ascertain the effects issues/ practice in accounting on accountability of public sector establishment, to examine the effect of ethical issues on job performance of public sector establishment, to determine the effect of ethical issues in accounting on reliability on financial statement in public sector establishment. To achieve the objectives of the study, survey research design method was adopted. The researcher adopted primary data in getting the required information. In testing the hypotheses, ordinary least square regression analysis was used. The findings revealed that ethical issues in accounting affects the accountability, job performance and the reliability of financial statement in public sector establishment. The findings further revealed that the financial performance of public sector depends on ethics in accounting. The researcher recommends that public sector institutions should ensure that they work towards the ethics of accounting in other to maintain proper accountability in their institution. The researcher further recommends that financial performance in public institutions can be enhanced by avoiding any form of fraud and other misconducts, for such would hamper their job performance. There should also be clear rules and regulations guiding the accounting practices in the public sector.