THE EFFECTS OF ETHICAL ACCOUNTING PRACTICES ON ORGANIZATIONAL PRODUCTIVITY IN NIGERIA

ABSTRACT

This study examined the impact of ethical accounting practice on organizational productivity. The population of interest in this study encompasses new generation banks in Benin City, Edo State. The study employed the survey research design. A sample of 100 staff were chosen using convenient sampling to ensure a representative selection from different industries and business sizes. A structured questionnaire was used to retrieve data from the respondents, the number of questionnaire retrieved were 100, therefore the analyses was done based on the total number of returned questionnaire, the data was collected and computed into SPSS 23, and the simple linear regression was employed to test the research hypothesis. The findings of the study were as follows; There is a significant impact of Honesty in Financial Reporting on Organizational Productivity. There is a significant impact of Fairness in Decision Making on Organizational Productivity. There is a significant impact of Transparency and Disclosure on Organizational Productivity. There is a significant impact of Compliance with Accounting Standards on Organizational Productivity. Based on the findings, the following recommendations are made: Organizations should implement stringent internal controls and auditing procedures to ensure honesty in financial reporting. Training programs should be conducted regularly to keep staff updated on ethical standards and reporting requirements. Management should establish clear and transparent decision-making processes that involve input from various levels of the organization. Regular workshops on ethical decision-making should be provided to create a culture of fairness.