Accounting Ethics




Differentprofessions have their code of ethics that govern their members.Accounting is not an exceptional at all. Ethics enables jobsof a particular field of specialization,for example,accounting to understand the dos and the don’tsduring their running of duties. In accounting, various instances haveraised the eyebrows of .differentstakeholders with regards to the laws as enshrined in the code ofethics onhow some of the accountants conduct themselves. This paper,however, delves deep into some of the factors that motivateaccountant to behave ethically and also enables studentstounderstand what the ethics are allabout.The factors are intrinsic and extrinsic factors of motivation.Essentialfactors of motivation include hobby with no significantexternal factors influence. On the other hand, extrinsic factors ofmotivation towards ethical conduct among employees include externalfactors. For instance money, competition and sometimes punishment maymake one toe the line hence adhering to the code of ethics.Although, thispaper adds that most people do not like the implementation ofextrinsic motivation.

Thisarticleresearches the effect of motivational factors towards attaining ahighly nobleprofession of accounting, and how to solve the critical problems inthis business.Intrinsic motivation towards ethical conduct among accountants existsin the environment whereby employees feel to be part and parcel ofthe organization. Fostering the morale of workers in the organizationboasts the ethical conduct of accountantshenceincreasing teamproductivity.

Thisresearch simply gets to unravel ways of boostingethics in accounting among the professions in this category and alsonurture accounting students to join the field whileunderstanding the code of conduct. Students of accounting inaccounting department of graduates was used as a case study and alsorepresent those in practice.

Lately,there has been reasonable amendments in the practice growth and therange of services given by accounting firms.The public is consideredto have a high impact on the natural way and the level of competitionin the field of accounting and role of the members of the profession(Anderson, 1985 Gul and Teoh, 1986 Lim, 1987 Chua and Mathews,1991).Duringthe same period, both developing and developed countries witnessedchanges of rising fee undercutting, commercialism, opinion shaping,dilution of independence and decline into expertise politeness andgallantry. It is amid increased financial collapses and malpracticesin the financial industry mired with opposing promotion on theunethical conduct of some members of accounting profession (Sack,1985 Anderson and Ellyson, 1986 Lim, 1987).All these issues have raised eyebrows and difficulty questionswhether the laws stipulated in the code of conduct are sufficient andrelevant to impact positive behavior to the accounting profession(Choo,2012).


Ina bid to recognize the main problem, Chua and Mathew (1991) havepinpointedthat coming up with standardethicalmeasures shall not suddenly impact moralin the members of the professions. They also thought that it isbeyond realization to solely depend on the code of ethics to governand safeguard the entire public from abuse and professionalreputation they have gained over the years from being tarnished. Thetwo supposed that code of ethics can be useful to realprofessionals to relyontheir choices and activities edicts of their won consequences anddemystify their unethicalpractices due to the existence of proper ethical codes that can makeit easy to detect one who conducts himself/herself immoraland contravenes the relevantlaws.

Codeof ethics in accounting comes along with so many advantages asmentioned above. According to the literature of two authors (Chua andMathews, 1990),otherbenefitsof the codeof ethics include: tobegin with,members of the accounting profession will bemuch updatedabout the ethical aspect of their duties. Having a readily accessibletool forreference prompts managers to maintain moralconsideration in their mind. Second, the image of accountingprofession shall improve and maintain the best reputation in thelabor market. Third, the businessshall commandadeeprespect from the public due to reliability and credibility of themember of the profession. Third, the intra-professionalinteraction shall be enhanced. Fourth, it will serve as an essentialtool in conflict resolutions in the business.And lastly according to the duo, the firms’ competitive prowessshall be maintained.

Notconsidering the advantagesmentioned above,there are some who became proactive and warned of the dangers ofcodes of ethics. They warned thatmorality mightbe marginalized by valueswhen it gets to the extent to which managersfeel so proud tothe extent thatthey do not allow to be challenged by their juniors. The importantaspect to them will be the ones enshrined in the code of ethic. Inthis line, the code of ethics “buy”morality and ease people of that crucial element in the ethical wayof doing things. English (1990) also covered the opinions thatorganizational or certified ethics are a letdown when it comes tomaking decisions regarding different organizations. As she quotes,“ethical codes can only specify in the broadest of terms whereresponsibility lies which will not usually be relevant to the typesof decisions that organizations are making every day.”

Kaye(1989) however has added that codes are not so much valuable afterall. According to Kaye, codes only guide morality, but theirparticipation in building kind of a society in which questions ofmorality arediscussedwithin the organization.Through the corporation accountants and other staff in theorganization will be able to develop palpable moral behaviors. Therelatedqueries for codes will be how greattheir impact is, and how the practitioners in the accounting sectorconsidertheir seriousness.

Itis beyond any doubt that accountants face ethical dilemmas in theirline of duties. Particularlyin a community where there are so many demands to be met. Thecommunityexpects a lot from them. A survey by Finn et al.(1988) assures that there a variety of conflicts ofethics faced by accountants. For instance: issues faced whencustomers ask for some tax variation or when they try togive wrong information falsely.Second, conflicts between capitalizing and saving in securities andcertified standards basing to independence. Thethirdconflictoccurs when customers pleas for manipulation of financial documents.Fourth dilemma, fee problems. And lastly, other issues among themaremuch dinningand winning.

Ethicsin advertising tohas raised eyebrows lately onthe decision by the US, Australia,and the UKwhich preferred the choice on lifting the prohibition on advertising.A lot of literateshave beencovered(Teoh and Ooi, 1900) concerningthis topic of ethics in advertising. The battle of words on whetherthe matter should or not belegalized,and also what kind of publicitythe experts should back up is still taking place.

Today,it is appreciated that ethical matters are openly and widely talkedand shared compared to the previous decades where it wasshunned.Itis essentialfor continued observation of ethics as expounded by Chua and Mathews(1991). According to them in their work, new ideas and level ofbehaviors are going through an evolution as far as the society andthe profession is concerned. Subsequently, an ethicaland moral way of doing things is also shifting. Hence, ethics will bereviewedcontinually for themselves as they adjust themselves to the demandsof the community and profession. Thiswillhelp to redefine the core roles of the professional members henceenhancing public acceptability.

Toadd on aforementioned, the remaining part of this paper isorganizedin the following manner. Theobjectiveof the research, Literature review, which is information about otherstudies on this topic, Belief – Adjusted Module and propositionsareelaboratedin the sections after literature review. The third partof this studyexpounds on the technique used during the experiment. The results ofthe findings arereportedin the fourth partof this paper. The final partof the study comprises of the limitation and implication


Inthe face of the of the precedingdiscussion, this study attempted to give some perceptions in theethical matters of accountingas a profession and to helpexamine in deeper details concerning comprehensive details thataffectintrinsic and extrinsic as the accounting moralmotivation factors and how they motivate businessesin this file of accounting.

Thisstudy thus gives additional knowledge concerning the continuedevaluation of ethics in the United States of America as a way ofmaking students not only in my school but the whole countryunderstand the main influences of motivation as intrinsic andextrinsic factors and how they psych employed accountant in theworkplace and also impart the students who are expected to be futureaccountants.

Apartfrom adding the knowledge in evaluating the levelof ethics amongaccountants,it seekstomake it easy to understand how intrinsic and extrinsic factors ofmotivation influence how people carry out themselves ethically attheyareat their different workplacebut using my place of work as a case study.

Theobjectives of these studies are simply:

  1. To examine in comprehensive details concerning intrinsic and extrinsic as the accountant ethical motivation factors.

  2. To understand the primary influence of intrinsic and extrinsic as factors of motivation on the psych of employed accountant professions and students learn accountancy in schools as future analyst professionals.

  3. To enable understand the influence of intrinsic and extrinsic issues of motivation over accounting ethics.

Itishopedthat by achieving the above objectives, it will be part and parcel ofdelivering the banner of greatness to the next generation of theaccountingprofession.


Toachieve the primary purpose of this study,the following research question wasformulated.Does the extrinsictype of motivation to ethics in accounting diminishafterfundamentalissues or multiplies its benefits leading to a broadersegment of accounting principles?Here one may end up imagining of the two hypotheses that isconsidered to be competing:

  1. Accountant profession students with high level of extrinsic motivation may end being with strong ethics in their work compared to that accountant job with no motivation because of self-directed, continued engagement is as a result of when learners are obvious concern free (Deci &amp Ryan, 2002 Harter, 1992). Also, the power of such high and admirable quality motivation has been proved by the older students (Haying &amp Corpus 20110 Vansteenkiste et al., 2009).


  1. Accountant profession students at the primary level may not see a lot of conflict during the learning process as the finish of the process (intrinsic motivation) and go to school just as a way of pleasing their acquaintances ( extrinsic motivation). It is mostly when the relationship between them and their teacher is close and cordial (Midgley et al., 1995). And also self-sufficiency has not become central development obligation (Wray – Lake et al., 2010). What this hypothesis suggests is the high level of motivation not considering the type – thus adaptive.


Havingethics in accounting environment there can put touse Friedman’s reasoning that all business that isprofit oriented should meet their expected responsibilities byaccommodating the limits imposed unto them through groundrules in the society. Both contained in the law along with those inthe code of ethic. Adam Smith’s predicting onthe not seen hand emphasizing business men and accountants changesthe business market into a sellingplace that does not allow moral interferences. Bernard Mandeville’sschool of thought to areasstakeholders as people who assess themselves as a “sine qua”:having no influence onthe growth ofthe economy and forces that spearheadtheprocessof the civilizationof the society.

Accordingto LonaSCU(1997), the field of accounting has a variety of theories orparadigms. The recent theories can be: normativewhen they commence from a particular opinion and realistic when theystarttobegin the practical examination of specifichypotheses. These kinds of argumentsare the fundamentals in the formation of the accountingprofession. A theory only merits when it gives rise to more ideasthat arebelievedto giving some truth. This study will present these opinionsfrom studies literature onethics education as far as the accounting profession is concerned.

Theintrinsic recent school of thought allows on forming the innerlocus of jurisdiction. Oncoming up with personal ethical values of accountants.Writers who have this dream are Annistte,Mintz, Khotanlou, Mahdvikhou, Lucas, Lehman, Kaciuba, Mafi, Huber,Treblay,Everett, Brandon and Armstrong.

Armstrong(2003) makes use of Thorne’s (1998) theory called “IntegratedModel of Ethical Decision Making” to examine the specifiedliterature. In his work, it came to his attention that most paperswhich tackle moral development dwell mostly on sensitivity andnarrowthinking. He draws attention on the training of virtues, which hedefines as “ethical motivation and ethical behavior.”He gives as means to increase the moral aspect of accounting as aprofession. The “honestspeech” (it is a kind of expressionthat is designed mainlyto encourage moral feelingsamongpeople” and the ethical models given to students and alsopractitioners.

Brandoet al (2007) elaborates that propercare should be with the cognitive moral encouragement of learners, asthe certainaccountant professions. The models of writersaboveare dwelling to an “intrinsic” present school of thought. Itallowson letting personal values of accountants grow within the. To him,the source of behavior can never be external,but it is always internal.

Lehman(2013) proceed with the work done by Everett and Tremblyay’s (2013)concerning the model of aprofessional ethicalaccountant with accordance to the intrinsic dream he advocates forthe sumof the “wise man” model, (phonemes) which wasputin place by Aristotle (2004). Aristotle (2004) is an ethical andknowledgeableindividual who is capable ofmaking good judgment and also behaving correctly.

Everettand Tremly (2013) have what this paper can refer to an intrinsicapproach, in their papers they offered a theory of professionalethicalaccountant. Together with Cynthia Cooper, the deputy head of theaudit department in the world Com. The duo studies human sociologyand puts it clear that internal auditors are essential in offeringreallandmark as far as the market is concerned. The writersdrawthe reader’s attention to few available resources onethics providedby the audits body in the US which isvery professional

Huberand Mafi (2013) are among the intrinsic current school of thought.They agree with the learning by experience. The two brought a newidea of innovation in the ethics teaching practiced with theirproject of Philanthropy. Students are to give financial support toorganizations that do not make profits. As they do so,theywillbe having real consequences on the community they belong as youth oradults. Thisprovesprimarypurpose is to improve the relation and flow of information betweenstudents. Second, the advantage of the project is also to increasestudent’s participation towards the development of the communityand finally to spearhead the improvement of the student`scharacters hence nurturing them to skilled accountants.

Kacuba(2012) explains that student’s participations can be sued to raisecourses on their effectiveness to the society as a whole. It mayinclude the audit courses which many consider as boring and more ofabstracts. She added thatthe students she takes through h accounting have gone through thereviewconcepts and to ensure they get the concept properly,they have done littlevideos inform of films containing the same concepts they studied inclass. She states for the film to beunderstoodit must be short but also funny. According to her, involving ofstudents enhances accountability, it also increases the need forsocial participation hence forming personal moral principles. She toobelongs to the intrinsic present.

Lucas(2008) advocates for anatural pedagogicalway. According to Lucas (2013),the “element of surprise” during teaching is very vital. Theretwo types of these moments: to begin with are the timewhen the student is astonished by the least expected impact oflearning activity. The second moment is when the students arehigh-mindednot to believein what he or she considers being either ethically wrong or morallyright.

Mahdavikhouand Khotanlou (2012) draw readers’ attention to a scenario wherebythe existence of regulations and rules regarding morals in theprofession of accounting it does not guarantee compliance from theaccountant. Theduos statethat, with no ethicsand responsibility, in spite of the fact that standards do apply,professional accountants will continue their trend of giving thealready manipulated financial information. The representatives of thefamiliar intrinsic school of thought, in a bid to promoteprofessionalism and ethical thinking among the indusial of thisprofession it is a dire need to have a reorganizationof education patternwhen it comes to training accountants. According to them,the following are the best solutions towards attainingprofessionalism in accounting: first, is to promote self-evaluationamong the professionals by justpersonifying the professional accountant. Lastly, they encourage theintroduction of religious moral principles in colleges that trainstudents of professional accounting.

Mintz(2006), is one of the representatives of the fundamentalapproach and recommends the use of “reflective learning techniques”helps in offering the high-levelethics courses. According to Mintz, learners could put in practice away of reasoning depending on the virtues ofdeepthinking to counter the problems by simply understanding thesituation. According to him, the following are some of the methodsthat should beused:First, class discussion. Second, role exchange. Third, case analysis.Hestatesthatstudentat tertiary level can best express themselves eloquently both inwriting and in speaking depending on the language they feelcomfortablewith.He adds that, reflective learning process leads to bettercomprehending of the ethics, and that students have got a lot of calltime to comprehend more the information given to them henceincreasing students’ involvement.

Saravanamuthuand Tinker (2008), the two are also intrinsic representatives. Theyclaim thatethics has to be involved in the teaching and practicing of theaccountingprofession. To bring their point home, he adds that hiding theprinciplesare the source of the problem. The ethics should be revealed and nothidden away from the students and professionals of professionalaccounting. According to this two authors, students are expected tobe future accountants hence they should be encouraged to reason in apropermanner and not a matter of teaching them on how to apply professionalknowledge only.

Stanleyand Marsden (2012, 2013) make an examination on the Problem-BasedLearning or PBL. In this study, students were instructed to work inseveral groups fora semester only, almost alike to teamwork of the real workplace.In the collaboration,the students were asked to requestthemselves questions they think are difficulty among themselves. Thiswasto enhance decision making among them.Intrinsic representatives, the two authors propose that the mentionedway of teaching students by encouraging teamworkand letting them ask themselves questions and get answers forthemselves is a realistic working atmosphere.

Stoutand Wygal (2010), are also in the group of intrinsic representatives.For them,they advise most professors in colleges and Universities to avoid thenegativeway of doing things because it is among the obstacles to learners inany given ethical behavior. The two writers, list the following asthe negative response:first, having careless perception towards your students. Second,inadequate preparation for classes and poor organization of teachingmaterials. Third, firmway of doing things when in class. To conclude,they provethe use of expertise professors which can be as role models ofethical behaviors to students.

Youngand Annisette (2009) come out differently to criticize the approachbased toward goodmodels. According to them, such kind of model can never and willnever reveal the real nature of morals and people. Also,they claim that the models only limitlearner`s chancestodevelop ethically.The due, intrinsic representatives advisethat the putting in place of many stories to come up with the moralimagination of studentsas future accountants.

Theopposite of naturalis extrinsic. The externalschool of thought dependson coming up with and forcing moral behavior to professional inaccountants by use of force (exterior) to them. Among the authors inthis though areApostolou, Curtis, Dombrowski, Hopper, Low, Rybakand Saat.

Curtis2011 has extrinsic thought. To him, he prefers the use of appraisalevaluation by the tutors which are the lecturers in Universities andColleges. This kind of teaching uses offering feedback to learnersand the rest of the teachers. The core reason for this method is tothe space to come up with aproductiveschool curriculum.

Apostolouet al (2010, 2013) puts into considerations ways for improving thesystemof education in morals. that is by modifying and making thecurriculumconducivefor learners and teachers, supporting and enhancing the use oftechnology in education, amicably dealing with faculty’s problemshence no wrangles and finally coming up with ways to pay moreattention to students.

Baeleyand Soileau (2011), for there to be an improvementin ethical behavior in this profession, the two proposedthat there should be the teachingof ethniccourses that are short to signify the unwanted software. For them,they understand it that, students will face in their personalexperience as time goes by the specificsituations that usethatkindof software.

Boyce(2008) agreethat learning onethics in accounting must and should bewitnessedin the present caseof globalization with regards to financial problems and scandals.They firmlyholdthatthe changes must beputin place at the stage of the economicand social system. According to this writer, the professors inUniversities and Colleges havean obligation toexam moral principles in the complex situation of globalizationbeforeshaping how the students conduct themselves. Boyce (2013) he does notagree with way ethics and morals areperceivedin the capitalist society. According to him, the way peopleunderstand ethics influences the way the same principlesaretaughtin the accountingprofession. His model/theory is dependable on the psychologicalaspect of learning principleswith due respect to standards.

Therecent most notorious incidents of professionalmalpracticefor instance Eron and WorldCom in the United States of America andParmalat in Europe called the attention of the entire public to widerissuesof professionalism and ethics in the accounting sector. Also,they have re—awoken this occupation to such matters of concern, as confirmed by the appointing by the Institute of Chartered Accountantsof Scotland (ICAS) of other ethics publications of the same content(Helliar and Bebbigton, 2004 Lovell, 2005 Pierce, 2006 McPhail,2006 Molynex, 2008).Answers to these scandals are still going on someother fronts, among them measures to perfect the education of thestudents still in Universities pursuingaccounting. Also,the degreeof regulation of those practicing accounting by the professionalbodies in the world. Academic study isalso stimulatedby activities of the same traitstheresearch is sometimes backed up by funding from differentorganizations who want to put the ethics of accounting on a firmerbase as it is in the researchmentioned abovefacilitated by ICAS.

Aspeople initiate development all over the world, it is reasonable totake the recordofthe available academic resources to accounting ethics. Thiswillhelp to understand what is already available and also come up withmean to help establish the prospect research priorities. For althoughthe amount of time devoted toethical issues are both small, forover a decade and above there has been aconsistentgrowth of scholarly efforts specifically dedicatedto ethical matters in accounting. Nonetheless, unlike in the over-allbusiness ethics arena, where a lot of record keeping have beencoveredfor instance by Collins, 2000 Hosmer,1996 Werhane and Freeman, 1999,very few systematic review have beendoneon accounting ethics.

Chuiet al (2013) advicefor the implementation of exchange reply way of doing things amongstudents. Instigation hasbeendoneconcerning the influenceof putting in place two different groups of students. Examined by thesame lecturer during the same semester. The study showed thatstudents with this exchange reply system had substitutive and rightanswers at the end of the questions than the group that had no thesystem,and more so spent less time of their study to revise for the test. Assuch, the students who planned to sue the exchange system were morecourageous in their abilities of the profession.

Dombrowskiet al(2013) alsohasextrinsic vision. The author proposes that the curriculum should bemodified and internship programs areintroduced.Thiswillbe a practice for learners in a differentorganization in their clusters of three to seven. Thiswillenable the students practice the exact ethics on the ground and notdepend only on class work.

Hopper(2013) is also an extrinsic current of reasoning. With him,he believes in carrying out radical reforms in the educationsector that could help to introduce ofcoursethe performance of the connection between accountants and thepublicand economic context. Thiswillgive the students the ability to come up with critics and alsoidentifying alternative solutions towards different problems.According to Hopper (2013), these reforms should exclusively base onhaving another curriculum and enhancing the connections between staffand other professional bodies.

Smallet al (2008) are also the representatives of extrinsic current. Forthem,they draw their attention to the primaryobligations of professional accountants had in financial scandals.Improving and enhancing moraleducation, in their thought involves: improving transparency,boostingcorporate governance, ensuring that laws are followed to the letter,adjusting the curriculum which they feel is not enough to teachethics in future. Accordingto,to them, courses of ethics are very vital and indispensable,and as such,they can contribute in influencing moral behavior in the future asfar accounting is concerned.

Roybak(2008) also agrees on ensuring that laws are followed to the letterand also puts theconcertationon legislation onfreedom of the accountants.

Saat(2010), studies the efficiency of having ethics as a course inschools in Malaysia and advocates for non-elective moral principlescourses in school that offers toaccount.

Sanchezet al (2012) assetson the implementation of interactive learningamong students, teachers,and professors. This method of teaching involves bringingexperienced people in class for them to respond to questions thatseem burning to students.

Severalmodels expoundon decision making: to begin with the Captain of a hybrid theory thatconsists of four components approachincluding virtues, behavior, tents and morality as a stateby James Roast method.

Reasoningfour fundamentaltheories baked that this is a form of the processbut psychological whereby different variables may be presentedtogether or simultaneously hence increasing observable behavior ofpeople. According to James, the four essentialprocesses are: first, Moral sensitivity: understanding or explainingof requirements, will enable one understand more how differentactivities are the mainly morally justified in variousinstances of the case.Second, Moral judgment. Third, Moral motivation: the level ofcommitment and obligation to a way that leads to moral superiorityabove the values, ethical principles, and lastly responsibility forethical end results. Fourth, are the moral qualities, the cases ofethical appeal, believing in you, being in a position to defeatfatigue and other temptations that may along with breath, and finallyis deployment methods that giveethical ideal.

Infigure 1, development of good behavior has beendescribedand good behavior is important both for goodgrowth moralcontent. Also,it gives sensitivity with a comparison to a situation or conditionsthat support prescription collection. The prowess to comprehend somecases though different in nature they may be similar, right behavior,moral motivation compared to the desire to have an individual to havetheir interests to the benefit of others as the traits of moralcharacter.


Thispaper employs different methodological instruments to come up withthe findings they are essential and important and vital of theirkindsand for carrying put any research. The primarysources of data have been put together through the use ofquestionnaire schedule.

Selectionof Samples Sample size:

Different50 students of accounting in the accounting department of graduateslevel.

Statisticaltools used.

Itis not so easy to get the details of all the students in the collegein department of accounting in graduate level appropriately. It iswith the above consideration that the surveyor takes only 50 samplesto represent the rest of students along with accountants in thepractice profession. The decision is reached because of the fewavailable resources and working within the little time frame. Thestudents will be subject ofinterestsin this particularstudy. Hence it is justifiable to organize in a manner that it willinvolve all the departments in the company.

Thisresearch employs the use of texts or statements and percentages.


Theframed questionnaires were given to 50 students of accounting inaccounting department in graduate level and licked scale wasimplemented in calculating the scores.Thesizesgiven were as follows: Strongly Agree(5 marks), Agree (4 marks), Disagree (3 marks), strongly disagree (2marks) and finally was can’t say (1 mark).


A.According to you do you considered motivation as a vital factor inenhancing accounting ethics in the productivity of a company?

  • Strongly agree……………………………85%

  • Agree ……………………………………..10%

  • Disagree………………………………….02%

  • Strongly Disagree………………………..01%

  • Cannot say……………………………….02%


Itisfirmly favoredand accepted concept that holding quality production in pursuit toenhance ethics in the accountingprofession isa matter ofhow the individuals in this profession are motivated. According tomany of these students, motivation partakes an important role inenhancing accounting ethics on the line of duty of the accountants.Hence increasing transparency of the analystsin the company not considering the ranks the people hold in theorganization.

B.Doyou know of businessesthat givesmotivation to accountant professions in enhancing ethics in theircareer?

  • Yes………………………74%

  • No……………………….21%

  • Cannot say………………04%


Accordingto the above indications, it is clear that most companies put inplace HR policy whereby it gives enough motivation to accountantprofession to enhance and uphold their integrity and career scope.

C.According to you what are the extrinsic issues that motivateaccountants to keep working? You have the optionto pick one and above.

  • Salary hike………………………96%

  • Bonus……………………………47%

  • Promotion………………………95%

  • Other fringe benefits …………..36%


Accordingto the research, when the students were asked to respond and choosebetween extrinsic and intrinsic factors, the respondent showed thatmost of them belief externalfactors like increase in salary along with perks motivatesaccountant more than fundamentalfactors.

D.Is it ok that extrinsicissues of motivation counteract the influence of centralissues of inspiration in the career of accounting?

  • Strongly agree………………………16%

  • Agree………………………………..30%

  • Disagree……………………………..40%

  • Strongly Disagree…………………14%


Manypeople believethat when extrinsic issues become more influentialin where accountants a working, it does away with the influence offundamentalissuesfor instance job satisfaction. However, thislogiccould not be attested during this study because most of the studentshad different ideas regardingthat concept of reasoning.

E.As a student, do you think that outsourcing of accountants by theorganizationwill help to enhance accounting ethics in organizations?

  • Strongly agree…………………….20%

  • Agree………………………………28%

  • Disagree……………………………30%

  • Strongly disagree………………….17%

  • Cannot say…………………………05%

Outsourcingof professional accountants has not beenconsideredas the best way to enhance ethics in the accounting professionaccording to this research.

F.What do you think will help in improving accounting ethicsamong the accounting professions?

  • Personal review

  • Management involvement

  • Salary hike

  • Other factors


Whenorganizations decide to give rewards to accounting jobs,then the rewards should depend on the ethical factors they need toencourage regardingaccountancy. Not unless they painstakingly come up with theirincentives system of doing it, some of the accountants may end uplooking for promotions which arecontrary to what they are trying to accomplish.


Itis firmlyagreed and accepted concept that holding and quality production inpursuit to enhance ethics in the accountingprofession isa matter ofhow the individuals in this profession are motivated. According tomany students, motivation partakes an important role in improvingaccounting ethics inthe line of duty of the accountants’ hence increasing transparencyof the analystsin the company not considering their ranks the people hold in theorganization.

Accordingto the above indications, it is clear that most companies put inplace HR policy whereby it gives enough motivation to accountantprofession to enhance and uphold their integrity and career scope.

Accordingto the research, when accounting students wereaskedto respond and choose factors that motivatethem more between extrinsic and intrinsic factors, the respondentshowed that most of the externalfactors like increase in salary along with perks motivatethem more than intrinsicfactors.

Manypeople believethat when extraneousissues become more influentialin where accountants a working, it does away with the influence offundamentalissues for instance job satisfaction. However, thislogiccould not be attested during this study because most of the studentswho respondent had different ideas regardingthat concept of reasoning.

Outsourcingof professional accountants has not beenconsideredas the best way to enhance ethics in the accounting profession.

Whenorganizations decide to give rewards to accounting jobs,then the rewards should depend on the ethical factors they need toencourage regardingaccountancy. Not unless they painstakingly come up with theirincentives system of doing it, some of the accountants may end uplooking for promotions which arecontrary to what they are trying to accomplish.

Agabrian,M. (2006).


Accountingethics are essential inthis profession and also in school during course work. Organizationsand Professors should come up with a way to ensure that students inschool get to understand them and grasp them at their figure tips.With consideration to intrinsic and extrinsic motivation, this studyrecommends for the implementation of the seven rolesof motivation in accounting profession to enable the jobtocarry them in anexcellentmanner laced with integrity, transparency,and honesty in their duties. The seven rulesof motivation include:

Tobegin with, accountant jobsand students pursuingthis course and set their primarygoals in accounting, but also they should pursuea path. The bigger wayof accounting has many and different directions. An accountant wholearns the tricks to survive in small goals will be able to bemotivated to go head to head with the grand goals in this profession.

Secondly,accounting students should learn to finish what they start. Everyproject started should be followed to the end. Although quittinghabit among people is a commonpractice,accountants should develop the habit of self-motivation towardsprojects.

Third,accountant professions and students should relate with otherindividualswho are in the same field to enhance self-motivation. Through thisaccountants will be able to develop the righthabits off their realfreedoms hence encouraging the ethicalpractice. As the adage goes, for one to become a cowboy then he/shemust work closely with cowboys.

Accountantprofessions and students in this professionmust understand how to learn from their colleagues and develop anattitudeof being ready to learn. The habit of learning with no teachersaround is the best to ensure teamworkamong students hence preparing them for the real jobin the corporate world. It is worth noting that self-education systemencourages students to come up with new ways of enhancing ethics inthis profession. Hence, enabling us to go beyond the wildest dreamsof ourselves.

Toadd to the above,the paper recommends that to ensure ethical conduct among accountingprofessions and students in schools then teachers and professorsshould bring together naturally obtained talents with core interestof motivating. When one has natural talent and has the persistencetraits, then jobs will get done ethically and morally.

Lastbut not least, ethics is very vital in accounting. Teachers andprofessors should come together with spirited efforts to increaseknowledge that pertains courses in ethics. Thisisthrough seminars and meetings where new knowledge is created andshared. Through that, students will develop an individual propelledeffort towards ethics in accounting. Naturally, the more human beingsknow much concerning a particular topic the more they would wish tomore.

Lastly,stakeholders in accounting profession should develop skills of takingrisks. Bouncing back is part and parcel of life. And human beingslearn from the mistake.Itis through failing we learn more things.Various platforms present themselves for further research. Tobegin with,more research should continue to show both intrinsic and extrinsicmotivation towards the ethicalpractice of accounting is different from one another. Some of thecrucialquestions that should bebroughtto the fore are how do professions and accounting students react whenthey fail in strive both intrinsic and extrinsic? Their primary wantsand what they are aiming in life. Also, how people choose their newpaths to pursue is knowledge of highdemand in this profession of accounting. Second, boundary effect is agoodexperiencefor study by students. Due to the lack of undermining effect, extremelimitationsmay exist. Such boundaries may prevail to particular people andstudents of accounting in differentsetupsare it at school or workplace.Third, a lot can be covered on various scopes of wellbeing to add onthe ethical satisfaction studied in this paper. Also, felt controland some segments of intrinsic motivation can as well be covered toadd more knowledge.

Highopportunity and significantthreat are the midway of the lastaverage workplace. Using threats to ensure ethical practice inaccounting is a dead-endmeans,and students and otherprofessionsmay end beingalignedto the curveof motivation compared to the side of threats. Motivation isvitalin encouraging ethical practices in accounting segment and can makestudents and professions to produce quality and admirable work.


Specialistsin accounting,sociologistalong with psychologist have emphases the centralrole exercised by muchintrinsic motivation in economic and social interactions. To beprecise, they have directed the attention to the logic that clearincentives method may not make it thus backfiring. Mostly in future,by justunderestimating agents’ courage in their value of awardedtasks or their prowess.

Thissocial psychology has been highly ignored by the economists andaccountants.Most studies have proved that these kinds of phenomena are alwaysrational and they gave anexcellentanalysis that reconcilesand facilitates economic/accounting together with mental views. Otherplatforms of more studies seemheartismelting.

Thefirst platform would bring together the looking–glass nature withthedifferentform of indicating, namely personal presentation, in which the personin between put efforts to pointhis statistic to the primary.

Thesecond avenue regards the changes that takeplace in motivation along with its “management” in relationshipsthat are perceived to be long term.

Finally,while our theories accommodate the possibility of learning ethics inclass and embracing teamwork among the students through learningwithin themselves they should be increased to provide more butirregular information about such.As noted before, students will be able to learn from their colleaguesabout the ethics of accounting then this will contribute to care andlove among students of accounting in schools. Thiswilllead to teamworkhence producing quality job by adhering to the code of ethics.

Rewardscharacterized as intrinsic,and their values seemto work in a mannerdifferent from extrinsic values and rewards. Also differentiallyinfluence acknowledgment of centrallyperceived control, motivation,and satisfaction.

Relationsshow that the advantage of fit but some were not metby thetheory,maybe coming up with borders for theory. Ofpractical importance, the vastbelief about extrinsic factors influencing essentialfactors when deploying ways to enhance ethics in the accountingprofession is yet to bedisapproved.But this method did not support it apparently.

Thesurvey of intrinsic motivation during the teaching of accountingperished in the recent past years, regardless of its non-stoppingadvantage and significantimpact as far as psychological literature is concerned. This topic islanguishing in the apparentbelief that extrinsic factors under-estimates fundamentalfactors of motivation, hence being a positive effect.

Butthe outcomes of this research, in addition to intrinsic and extrinsictheories and differences between the duos do not prove thisconviction or belief. Instead, they simply:

  1. Call attention to the harms of generalizing accountant organization designs with students professional accountants at work.

  2. Focus more harm, that of condoning generalities with no front runners in the accounting field.

  3. Allows rejuvenation, in the two methods of motivation towards ethics among students in school, of the examination of the necessary area of intrinsic motivation.


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