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| An Investigation of Behavior and Its Perception of Bachelor of Science in Accountancy Towards Code of Ethics for Professional Accountants
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Cutchon, Marynel B., Dungca, Lovely R., Espineda, Lian Shane S., Layson, Kyrha Joy B., Ricardo S. Jimenez,DBA, Hazel Joy K. Talinio, LCB
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Abstract:
The study of ethics involves critical analysis and contemplation of moral principles and values that govern human conduct, which can be subject to personal influence. In order to become an ethical accountant, it is very important for accounting students to learn Code of Ethics for Professional Accountants. The behavior and perception of accounting students toward Code of Ethics for Professional Accountants can be a predictor for the behavior and perception of future accountants towards Code of Ethics for Professional Accountants. This research aimed to find out the ethical behavior of students and their perception of the Code of Ethics for Professional Accountants and their significance. The study employed a quantitative approach with the use of structured questionnaires on a population sample comprising of Bachelor of Science in Accountancy students from City College of Angeles and Mabalacat City College. The available respondents answered the validated questionnaires for the study using Convenience Sampling. The study found that ethical behavior and ethical perception exhibited a positive connection with the Code of Ethics for Professional Accountants. Additionally, the research findings also revealed that overall, accounting students have a strong agreement towards ethical behavior, ethical perception, and professional ethics, as well as the significant relationships between these variables.
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