investigating the ethical considerations inherent in accounting practice in Nigeria using semi-structured interviews /
This case study reflects on original research on the ethical challenges faced by professional chartered accountants in Nigeria using the qualitative approach. The approach involved obtaining approval from the university ethics committee for the research, research design, its practical application, a...
| Main Authors: | , |
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| Format: | eBook |
| Language: | English |
| Published: |
London :
SAGE Publications Ltd,
2025.
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| Series: | SAGE research methods cases.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | This case study reflects on original research on the ethical challenges faced by professional chartered accountants in Nigeria using the qualitative approach. The approach involved obtaining approval from the university ethics committee for the research, research design, its practical application, and the use of the semi-structured interview technique. The population comprised members of the Institute of Chartered Accountants of Nigeria in Asaba and District Society. Using simple random probability sampling, a sample of 50 was derived from the population. Participants' informed consent was duly obtained to guarantee confidentiality, anonymity, and trust. The case study was anchored on Kohlberg's theory of moral development for understanding how individuals progress in their moral reasoning and Rest's four-component model for understanding ethical behavior. It provided the basis for developing the interview guide and ethical questions for the semi-structured interview. The design framework offered a step-by-step method to identify the nature and extent of ethical challenges encountered by accounting professionals in Nigeria. It also reveals the challenges of designing and implementing qualitative methodologies to gather sensitive information on ethical issues from the participants, including how such challenges were mitigated. The researchers' personal reflexivity and bias were avoided during the interview, allowing feedback on the questions solely from the participants. This method proved successful in accessing Nigerian accountants' ethical challenges in the real world and their practical experiences in accounting practice. NVivo software was used to organize, code, and analyze the data and the findings obtained have implications for accounting practice. |
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| Physical Description: | 1 online resource. |
| ISBN: | 9781036242435 1036242439 |