Thirteenth Global Studies Conference

Abstract

After five decades of independence, corruption continues to be a destructive element in the governance of Nigeria as well as a major hindrance to the attainment of Millennium Development Goals despite calculated attempts by successive government to combat the menace. Thus, this study was carried out to examine the perception of social values and corrupt practises among professional accountants thereby establishing a relationship between the two variables. The study considers the following research questions: 1) Is there any significant relationship between respondents’ socioeconomic background and their awareness of the damaging effects of corruption? 2) Is there any significant relationship between respondents’ perceived effectiveness of the anti-corruption campaign and their willingness to adopt ethical/moral standards to support the anti-corruption campaign? 3) To what extent is the ethical/moral standard of respondents contributing positively to the anti-corruption campaign? The study was located in Lagos and Abuja with five hundred respondents from the public and private sectors of the economy, while primary data were obtained through the use of questionnaire, structured interview and focus group discussion (FGD).