Emotional Intelligence and Its Impact on Ethical Decision-Making in Accounting

  • Home/
  • Emotional Intelligence and Its Impact on Ethical Decision-Making in Accounting

Emotional Intelligence and Its Impact on Ethical Decision-Making in Accounting

Chukwuani, V. N. PhD

Department of Accountancy, Enugu State University of Science and Technology, Enugu, Nigeria

Abstract
This study investigates the impact of Emotional Intelligence (EI) on Ethical Decision-Making (EDM) among professional accountants in Nigeria, considering diverse organizational and geographical contexts. Utilizing a survey-based approach, data were collected from 36 accountants across various organizational types and the six geopolitical zones of Nigeria. The survey measured demographic variables, EI dimensions (self-awareness, self-management, social awareness, relationship management), and EDM through scenario-based and general ethical attitude questions. Descriptive analyses revealed significant positive relationships between overall EI and EDM scores. Multiple regression analysis demonstrated that specific EI dimensions significantly contribute to higher EDM scores, while demographic variables such as age, gender, and experience did not significantly influence EDM when controlling for EI. Furthermore, EI training interventions led to significant and sustained improvements in both EI and EDM scores over time, as evidenced by paired sample t-tests and repeated measures ANOVA. These findings align with existing literature, emphasizing the crucial role of EI in promoting ethical behavior and advocating for the integration of EI training into professional development programs. This study highlights the importance of fostering EI to enhance ethical standards in the accounting profession and suggests avenues for future research on the interplay of EI, personality traits, and organizational contexts in ethical decision-making.

Keywords ­­­­­­ Emotional Intelligence; Ethical Decision-Making; Accounting; Professional Development; Training Interventions; Nigeria

Citation Chukwuani, V. N. (2024). Emotional Intelligence and Its Impact on Ethical Decision-Making in Accounting. Contemporary Journal of Psychology and Behavioral Science, 5(1), 15-30 https://doi.org/10.5281/zenodo.13353901  
CJPBS 5.1 (15-30)Download
Categories: