Ethical Philosophies of Practicing Accountants in Cameroon

Author(s)	Dr. FRITZ IKUNDI
Country	United States
Abstract	We investigated the ethical ideologies and decision making by practicing accountants in Cameroon. We used tools based on Ethics Position Questionnaire and Dilemmas in Auditor Decision Making. Results using the Statistical Package for Social Science revealed a mean score for males on idealism, relativism and ethical decision making of 117.0 and for females of 107.07 with standard deviations of 8.04 and 4.924 respectively. Further results indicates that, at a degree of freedom (df) 110, the t-values of 24.255 was obtained. This indicates that the differences between males and females was not significant because at a confidence level of 95% the significant value was 0.000. The study also finds correlation between idealism, relativism and ethical decision making of the practicing accountants in Cameroon. The male correlation value is -0.155 while that for females is 0.430, indicating moderate correlation between the male and female practicing accountants.
Keywords	Ethics; Ethical Ideology; Idealism; Relativism; Ethical Decision Making, Ethics Position Questionnaire; Practicing Accountants; Cameroon
Field	Business Administration
Published In	Volume 16, Issue 4, October-December 2025
Published On	2025-10-12

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