Sociodemographic variables and ethical decision-making: a survey of professional accountants in Nigeria

Purpose The purpose of this study is to examine the role selected sociodemographic variables in ethical decision-making (EDM) process professional accountants Nigeria. Design/methodology/approach obtained data from 329 with aid a structured questionnaire containing four dilemmatic vignettes. were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests. Findings results revealed that upbringing, especially parental discipline, education are significant determinants EDM. Religion experience played little or no predicting accountants’ EDM face dilemmas. Research limitations/implications used measure its variables, which may bias somewhat inflate findings. Hence, caution should be applied regarding conclusion. Practical implications evidence could stimulate policy change review include separate ethics course accounting curriculum, enhance training future accountants. This important for countries like Nigeria, where provision made discrete curriculum under-graduate education. Social draws attention fact conduct among professionals society enhanced through proper upbringing formal Originality/value adds some uniqueness focusing on developing country high corruption profile weak government institutions, and, as such, contributes limited research output countries.