Bukola A. Akadakpo (Mrs), Famous I.O. Izedonmi
There exists a gap between what is documented in form of ethical codes and what some professional accountants
really practice. The main focus of this research is to examine the extent of ethical values reflected in professional
practice of accountancy profession in Nigeria. Primary data were collected by means of questionnaire and the
secondary data were sourced from professional journals of various accountancy bodies. The Z-score test was
used in testing the hypotheses and it was analyzed using computer software (SPSS). The major finding from the
study is that in the development of professional practices, compliance with well-grounded ethical values are a
good prerequisite for an enduring practice and that penalties meted out to erring members are grossly inadequate.
The researcher recommended that to provide remedy or improve the situation, there is the need for practicing
accountant to pay attention to good ethical conduct and there is the need to adhere strictly to the ethical code of
Creative Commons LicenseCreative Commons license
Accounting, Banking and Finance
Accountancy, Education, Profession, Standards, Training.
17th April, 2018
18th April, 2018