An Assessment of the Influence of Age and Years of Experience on the Ethical Sensitivity of Professional Accountants in Nigeria

Abstract

This study assessed the level of ethical sensitivity and compliance among professional accountants in Nigeria as well as the influence of age and years of certification and expertise. Findings from 400 professional accountants sampled revealed that their ethical sensitivity was significantly related to their compliance with ethical standards. Age was found to significantly and negatively impact on ethical sensitivity while years of certification and experience were not found to influence the level of ethical sensitivity. The study provides evidence to support the position that the issue of ethical judgment stemming from a wealth of experience cannot itself alone be a good judge of the level of ethical sensitivity displayed by accountants. This study established that beyond the need to incorporate an independent course on ethics in the undergraduate curriculum, the knowledge of ethics needs to be a continuous invention regardless of the years of certification or experience of the professionals.

Keywords: ethics, ethical sensitivity, ethical compliance, professional commitment, ethical orientation