Selected issues and problems in accounting organizations and professional practices in Nigeria.

摘要

Concerns about ethical conduct and the career-related choices accountants have to make from organizational challenges were addressed in this study by survey method. The data were collected from 102 accountants and the variables were studied using Pearson's correlation coefficient and augmented by Fisher's z scores. It was found that Nigeria's accountants organize themselves based on their occupational interests, societal needs and on the dictates of the regulatory frameworks of the Institute of Chartered Accountants of Nigeria and also those of the International Federation of Accountants. The perceptions of Nigeria's accountants were that varying life's challenges at varying times were more likely to influence their attitudes than job satisfaction. The themes emerging from the qualitative data suggested that family, ethnic, religious, and tribal ties constitute social change matters and were often more important issues to accountants than professional activities. Based on the findings, several recommendations are offered to resolve problems experienced by accountants. A key recommendation of educational awareness forums toward facilitating conflict resolutions will impact the social change processes of Nigeria in its national and economic development goals.