The Role Of Ethics On The Performance Of Practicing Accountants In Umuahia

ABSTRACT

Ethical lapses among public accountants, loss of confidence by the practitioners of the profession by the public and scandals placed on the management by the public has necessitated the revision of the accounting professional standards and a review of "the role of ethics on the performance of practicing accountants". The main objective of this study is to practically evaluate the role of ethics on the performance of practicing Accountants in Umuahia. The variables that were studied comprise of the ethical code and the performance of practicing accountants. In the course of the study and based on the research questions and the hypothesis was tested using regression analysis, the researcher drew a conclusion that Professional ethics have significant impact on the performance of practicing accountants. Based on the result of the findings and conclusion drawn, it is recommended that; the ethical code of conduct should be seen as the basis of survival for the Accounting profession.