Abstract:

Purpose: In the face of a necessity for increased ethics education globally, there lies a controversy as to whether learning ethics holds any value at all. This debate has ensued because ethical decisions bother on character formation of individuals which may be influenced by certain background and environmental factors. The collapse of moral values in Nigeria and within the global community spurs an interest in investigating whether accounting ethics can be taught. The moral decadence in the society is exemplified by the endemic state of corruption, which has engulfed the general populace in Nigeria.
Design/ methodology/ approach: This is an exploratory research that explores extant literature on the reality of teaching accounting ethics in Nigeria, a country that is bedeviled with endemic corruption.
Findings: this study identifies that culture plays a significant role in the formation of ethical behavior of the Nigerian accountant.