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THE CHALLENGES OF ETHICS AND PROFESSIONALISM IN GOVERNMENTAL ACCOUNTING SERVICES

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  • Recommended for : Student Researchers
  • NGN 5000

ABSTRACT: THE CHALLENGES OF ETHICS AND PROFESSIONALISM IN GOVERNMENTAL ACCOUNTING SERVICES

This study explores the challenges of ethics and professionalism in governmental accounting services, with objectives to (1) identify the key ethical issues faced by governmental accountants, (2) evaluate the impact of ethical lapses on public trust and financial reporting, and (3) assess the measures taken to promote professionalism and ethical behavior. A survey design was employed to gather detailed information from a wide population. Using Taro Yamane’s formula, the sample size was calculated to be 390 respondents, ensuring a 95% confidence level and a 5% margin of error. The study was conducted in Abuja, due to its central role in governance. The survey achieved a reliability coefficient score of 0.89. Findings indicate that ethical challenges such as corruption and conflict of interest significantly undermine public trust and the integrity of financial reporting. The study recommends stringent enforcement of ethical standards and regular ethics training programs to promote professionalism in governmental accounting.





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