Academic journal article College Student Journal

Educating Accountants in Corruption Pervasive Societies: A Focus on Nigeria

Academic journal article College Student Journal

Educating Accountants in Corruption Pervasive Societies: A Focus on Nigeria

Article excerpt

There has been widespread corruption in almost all societies and a general belief that without the involvement of Accountants, or if accountants carry out their duties effectively, there will be no corruption. Therefore this paper is designed to look at the current approach educating accountants in order to discover the educational arrangement put in place to ensure ethic standards on the part of the persons trained to become accountants. After an extensive review of literature, past and present training arrangements, it was found that the training of accountants has been deficient in the areas of ethics as it has not been part of the curriculum of accounting courses. It was also found that even at the professional level, ethics does not form part of subjects examined and graduates come in close contact with the knowledge of ethics at their various organizations when already in employment. The paper therefore recommends that ethics and value system should be taught and examined as a full fledged course in accounting programs in the tertiary institutions. In addition they should be examined in the accounting professional examinations in societies where corruption is pervasive.


Education is one of the objects of the highest importance to the welfare of any society. It is an issue of great interest in both developing and developed countries of the world. In Nigeria, the demand for education is so high that it often forms part of the manifestoes of political parties seeking elections to political offices. Elections have been won or lost in the past on the issue of the promise of free education for all at all levels. In the opinion of Denther (1976), education is a deliberate evocation or transmission of knowledge, abilities, skills and values. In the same vein, Ausubel (1953) sees education as a guided or manipulated learning directed towards specific practical ends.

In any society, irrespective of its level of development, educational institutions are established primarily to provide recipients with the knowledge, skill, attitude, work habits and competencies required by the people to perform their social, economic and political roles efficiently, effectively and creditably. In effect, education plays a vital role in National Development. It helps to enhance human capital development. As a result the industrialised nations of the world devote over 10% of their annual budget to education. According to Mayor (1997) the attention devoted to education by the rich countries of the world derives from the conviction that:

   The key to sustainable, self-reliant development is education.
   Education that reaches out to all members' of the society, through
   new modalities and new technologies in order to provide life-long
   learning opportunities for all, irrespective of gender ... We must
   be ready in all countries, to reshape Education so as to promote
   attitudes and behaviour conducive to a culture of sustainability.

One of the greatest obstacles that have been facing educational development in Nigeria over the past two decades has been the shrinking economy. This is largely manifested in the constant decrease of funds allocated to education in the yearly appropriation bills. This has slowed down the implementation reforms in the sector. In-fact there have been several changes and reforms right from the Universal Primary Education (UPE) launched in 1976, to the 6-3-3-4 programme and now to Universal Basic Education (UBE) in the 2000s. In the face of many competing needs in the economy, the increasing influence of globalisation, the rapid spread of democracy and the challenges of technological innovation, the Nigerian governments (Federal and State) alone cannot muster all the required resources needed to achieve our educational objectives. Therefore a situation like this calls for the need for developing and implementing strategies that will bring about an excellent and sustainable educational development in the country. …

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