Antecedents of prospective accountants’ behaviour towards corruption: ethics education and ethical perception as evidence in Ghana

Drawing from Kolberg’s Theory of Moral Development, the study investigated the effect of ethics education (EE) and ethical perception (EP) on prospective accountants’ behaviour towards corruption (BTC). The study employed a quantitative research approach and correlational research design. The study was conducted at the University of Education, Winneba (UEW). The target population consisted of 498 accounting students at the UEW during the 2023/2024 academic year. A sample size of 223 students was employed. To ensure representativeness and minimise bias, the study employed proportional stratified sampling. Data was gathered using a closed-ended questionnaire. The data gathered were coded and entered into the Statistical Package for the Social Sciences for data processing. Frequencies and percentages were used to analyse the respondents’ demographic characteristics. With the aid of SmartPLS 4, the research hypotheses were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings revealed that there is a statistically significant positive effect of EE on prospective accountants’ BTC, there is a statistically significant positive effect of EP on their BTC, there is a statistically significant positive effect of EE on prospective accountants’ EP, and there is no statistically significant mediating effect of EP on the relationship between EE and BTC.