The Effect of Professional Codes of Conduct on Regulation of Ethical Behavior in the Accounting Profession (a Study of Accountancy Department in Federal Polytechnic Nekede)

ABSTRACT

This study examines the effect of professional codes of conduct on the ethical behavior of students and faculty within the Accountancy Department at Federal Polytechnic Nekede. The research aimed to assess adherence to integrity standards, confidentiality guidelines, emphasis on professional competence, and the implementation of objectivity principles. Using a descriptive research design, data were collected through structured questionnaires distributed to both academic and non-academic staff. The findings revealed a strong adherence to professional codes, with significant positive impacts on ethical behavior. Integrity, confidentiality, professional competence, and objectivity were found to be key factors in fostering ethical practices. The study concludes with recommendations to enhance ethics training, confidentiality awareness, continuous professional development, and objectivity in decision-making, ensuring that ethical standards are effectively integrated into daily practices within the department.