Integrating The Accounting Ethics of Bachelor of Science in Accountancy Curriculum in State Universities in Manila

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
INTEGRATING THE ACCOUNTING ETHICS OF BACHELOR OF

SCIENCE IN ACCOUNTANCY CURRICULUM IN STATE
UNIVERSITIES IN MANILA
An Undergraduate Thesis
Presented to the College of Accountancy and Finance
Polytechnic University of the Philippines
Sta. Mesa, Manila
In Partial Fulfillment of the Requirements for the Degree

Bachelor of Science in Accountancy
by
Casil, Shella Marie B.

Dela Cruz, Trisha Jane C.
Dominguez, Gerika Jeyca D.V.
Mandap, Cyrile S.
Nacario, Nicole C.
April 2019
i
CERTIFICATION
This thesis entitled “INTEGRATING THE ACCOUNTING ETHICS OF BACHELOR

OF SCIENCE IN ACCOUNTANCY CURRICULUM IN STATE UNIVERSITIES IN
MANILA”, prepared and submitted by SHELLA MARIE B. CASIL, TRISHA JANE C. DELA
CRUZ, GERIKA JEYCA D.V. DOMINGUEZ, CYRILE S. MANDAP, NICOLE C. NACARIO in
partial fulfillment of the requirements for the degree Bachelor of Science in Accountancy,
has been examined and recommended for Oral Examination.
MR. JOHN CHRISTOPHER R. RETARDO, CPA, SSCP, MBA

Adviser
APPROVAL
Approved by the PANEL OF EXAMINERS on Oral Examination on October 13,

2018 with the grade of _____.
MR. MARVIN V. LASCANO, CPA, MBA, CFC MR. RYAN C. ROQUE, CPA, MBA
Panelist Panelist
Accepted in partial fulfillment of the requirements for the degree Bachelor of Science in
Accountancy.
LILIAN DLM. LITONJUA, CPA, MBA

College Dean
ii
ACKNOWLEDGEMENT
The researchers would like to express their deepest appreciation to the following
who provided them the possibility to complete their thesis writing:
First and foremost, to their beloved Dean, Prof. Lilian M. Litonjua, CPA, MBA, for her
love and support to the College of Accountancy and Finance.
To their adviser, Prof. John Christopher R. Retardo, CPA, SSCP, MBA, for his
patience, motivation, and dedicated involvement throughout the process. His knowledge
and guidance helped us in writing this thesis.
To our panelists, Prof. Marvin V. Lascano, CPA, MBA, CFC and Prof. Ryan C.
Roque, CPA, MBA for their insightful comments and encouragement which widen this
research to various perspectives.
To the respondents, who shared their opinions by lending their time to answer the
survey questionnaires honestly.
To the researchers’ families, for their unconditional love and support to their “iskolar
ng bayan” children during the writing of this study.
And most importantly, to our Almighty God, for all the blessings, patience and
wisdom that He poured unto the researchers that truly helped them to come up with a
substantial and informative study.
iii
CERTIFICATE OF ORIGINALITY
This is to certify that the research work presented in this thesis entitled
“INTEGRATING THE ACCOUNTING ETHICS OF BACHELOR OF SCIENCE IN
ACCOUNTANCY CURRICULUM IN STATE UNIVERSITIES IN MANILA” for the degree of
Bachelor of Science in Accountancy from the Polytechnic University of the Philippines,
Manila embodies the result of original and scholarly work carried out by the undersigned.
This thesis does not contain words or ideas taken from published sources or written works
by other persons which have been accepted as basis for the award of any degree from other
higher education institutions, except where proper referencing and acknowledgement were
made.
CASIL, SHELLA MARIE B.

Researcher
DELA CRUZ, TRISHA JANE C.

Researcher
DOMINGUEZ, GERIKA JEYCA D.V.

Researcher
MANDAP, CYRILE S.
Researcher
NACARIO, NICOLE C.
Researcher
_____________________
Date Signed
iv
ABSTRACT
Title : Integrating the Accounting Ethics of Bachelor of Science in
Accountancy Curriculum in State Universities in Manila
Researchers : Shella Marie B. Casil
Trisha Jane C. Dela Cruz
Gerika Jeyca D.V. Dominguez
Cyrille S. Mandap
Nicole C. Nacario
Degree : Bachelor of Science in Accountancy
Institution : Polytechnic University of the Philippines
Year : 2018
Adviser : John Christopher R. Retardo, CPA, SSCP, MBA
This study aims to determine the assessment of Bachelor of Science in Accountancy
Students about the integration of the accounting ethics of the accounting curriculum in state
universities in Manila to help the way of teaching ethics be more effective so that they would
be able to deliver the right knowledge and know what are the areas to be focused so that
they can produce a competitive and professional accountants. Survey questionnaires were
randomly distributed through giving out physical copies in various state universities in
Manila. The Likert scale was used to interpret each item in the questionnaire which was
further administered through statistical analysis.
Five variables were used in the research, namely: age, sex, year level, university
and working experience to determine if there is a significant difference in the evaluation of
accounting ethics in state universities in Manila.
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The findings revealed that there is no significant difference between the students’
profile and ethics education in accounting when grouped according to sex, university and
work experience about what should be taught. However, the study showed that there is
significant difference between the students’ profile and ethic education in accounting when
grouped according to sex and year level. Also, the finding showed that there is insignificant
difference between the students’ profile and ethics education in accounting when grouped
according to sex and year level about when should accounting ethics be taught. However,
the study presented that there is significant difference between the students’ profile and
ethics education in accounting when grouped according to age, university and working
experience. Lastly, the findings presented that there is no significant difference between the
students’ profile and ethics education in accounting when grouped according to age, sex,
year level and university about how and who should accounting ethics be taught. However,
the study conducted presents that there is significant difference between the students’
profile and ethics education in accounting when grouped according to working experience.
Keywords: Accountancy, Curriculum, Education, Ethics, Integration
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TABLE OF CONTENTS
Page
Title Page I
Certification and Approval Sheet II
Acknowledgement III
Certification of Originality IV
Abstract V
Table of Contents VII
List of Tables IX
List of Figures XII
1 The Problem and Its Setting
Introduction 1
Theoretical Framework 3
Conceptual Framework 5
Statement of the Problem 7
Hypothesis 8
Scope and Limitations of the Study 9
Significance of the Study 9
Definition of Terms 10
2 Review of Literature and Studies
Profile of the Respondents 13

Accounting Education 14
Accounting Ethics 15
Need for Accounting Integration 16
Ethics Education in Accounting 17
Problems and Issues Encountered 22
vii
3 Methodology
Method of Research 25
Population, Sample Size, and Sampling Technique 26
Description of Respondents 28
Research Instrument 28
Data-Gathering Procedure 30
Statistical Treatment of Data 31
4 Presentation, Analysis and Interpretation of Data
Profile of the Respondents According to Age, Sex, Year Level, 35
Name of University and Working Experience
Need for Ethics Integration in Accounting Curriculum 38

Significant Difference in the Respondents’ on the Assessment on 41
the Need for Ethics Integration When Grouped According to
Profile
Ethics Integration in Accounting Curriculum 51

Significant Difference in the Respondents’ on the Assessment on 54
the on the Model of Teaching Accounting Ethics When Grouped
According to Profile
Problems Encountered in Integrating Ethics in Curriculum 67
5 Summary of Findings, Conclusions, and Recommendations

Summary of Findings 84
Conclusions 88
Recommendations 90
References 95
Appendices
Certification of Statistical Treatment 102
Survey Questionnaire 103
Biographical Statement 107
viii
LIST OF TABLES
Number Title Page

1 Population of Different Universities Around Metro Manila 26
2 Sample Size of Each Universities 27
3 Likert Scale of Level of Agreement 29
4 Likert Scale of Level of Seriousness 30
5 Frequency and Percentage Distribution of Respondents’ 35

Age
Sex
Year Level
University
Working Experience
10 Mean and Verbal Interpretation of the Respondents Based 39
on the Result of Need for Ethics Integration
11 Significant Difference on the Respondents’ Evaluation on 41
the Need of Integration of Ethics When Grouped
According to Age
According to Sex
According to Year Level
ix
14 Significant Difference on the Respondents’ Evaluation 47
on the Need of Integration of Ethics When Grouped
According to Year Level
on the Need of Integration of Ethics When Grouped
According to Working Experience
16 Mean and Verbal Interpretation of the Respondents 51
Based on the Topics to be taught on Ethics Integration
Evaluation on Ethics Education in Accounting
on the Topics to be Taught When Grouped According to
Age
Sex
Year Level
University
Working Experience
23 Significant Difference on the Respondents’ Perception 61
about the Model on How should Accounting Ethics be
taught When Grouped According to Age
taught When Grouped According to Sex
taught When Grouped According to Year Level
taught When Grouped According to University
x
taught When Grouped According to Working Experience
28 Mean and Verbal Interpretation of the Respondents 67
Based on the Results of Problem Encountered in
Integrating Ethics in the Accounting Curriculum
29 Significant Difference on the Respondents’ Problem 70
Encountered in Integrating Ethics in the Accounting
Curriculum When Grouped According to Age
Curriculum When Grouped According to Sex
Curriculum When Grouped According to Year Level
Curriculum When Grouped According to University
Curriculum When Grouped According to Working
Experience
xi
LIST OF FIGURES
Number Title Page
1 Theoretical Framework 4
2 Research Paradigm 6
xii
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES 1
Chapter 1
THE PROBLEM AND ITS SETTING
Introduction
The 2017 Corruption Perceptions Index highlights that the majority of countries are
making little or no progress in ending corruption. The index which ranks 180 countries by
their perceived level of public sector corruption according to experts, uses a scale of 0 to
100 where 0 is highly corrupt and 100 is very clean. The Philippine score in the Corruption
Perceptions Index registered at 34 out of a possible 100, placing the country to rank 111
among 180 countries (Transparency International, 2015). The report is alarming considering
Philippines is one of the countries with a fast growing economy and this brings us to
conclude if the transactions here laces with graft and corruption and if the professional
accountants play a big part of it.
Accounting scandals bring negative impact onto the world of accounting and effects
the perception of the public towards the credibility of accounting profession. Hence, the
ethical and moral dilemma issues currently showed the growing concern to integrate ethics
into the accounting curriculum that was intended to build up integrated individuals which
cover the aspects of character, attitude, morality, and as well as the personality of the
individuals according to the tenets of religion, culture and civilization (Shawyer, 2006).
Therefore, Haywood et al. (2004) asserts that educational institutions needs to play
an important role in making relevant changes according to the current needs in the
accounting profession. Opportunities should be given to the educators and students to gain
information as well as to understand the values and ethical dilemmas impact on the
accounting profession. The importance of ethics in accounting education has also been
recognised by the accounting profession. It is a precondition of qualification that
accountants engage in a programme of structured training in ethics and, in most countries,
professional accountants are bound by a code of ethics based on that developed by the
International Federation of Accountants (IFAC, 2009 and ICAEW, 2010).
The Bachelor of Science in Accountancy program is composed of a minimum of 173
units, including the required General Education (GE) curriculum and covers all major areas
required by the provision such as: (1) Accounting, finance and related knowledge, (2)
Organizational and business knowledge, and (3) Information technology, knowledge and
competencies. The primary goal of this curriculum is to produce competent and ethical
professional accountants capable of making a positive contribution over their lifetimes to the
profession and society in which they work. In the face of increasing changes that they will
meet later as professional accountants, it is essential that students develop and maintain an
attitude of learning to learn, to maintain their competence later as professional accountants
(CHED, 2017).
The BSA program should provide a foundation of professional knowledge,
professional skills, and professional values, ethics and attitudes that enable them to
continue to learn and adapt to change throughout their professional lives (CHED, 2017).
These capabilities will enable professional accountants to identify problems, know where to
find this knowledge and know how to apply it in an ethical manner to achieve appropriate
solutions. The balance of these elements may vary but what is required is to develop the
knowledge base, strong skills and ethical values in order to produce competent professional
accountants with appropriate values, ethics and attitudes. Hence, accounting ethics is
taught on accountancy curriculum to humanize accounting students, that it should generate
a sense of moral commitment towards society.
Based on the descriptions above, it is stated that the implementation of integration
between accounting curriculum and ethics in the teaching is also an issue that needs to be
deeply focused on in accounting education. Therefore, this research is intended to discuss
the overview of accounting program, the need of integrating ethics in accounting education.
Henceforth, this study also explores the factors that encourage the implementation of
integration accounting ethics and the problems encountered in integrating ethics in the
curriculum.
Theoretical Framework
Code of Ethics for Professional Accountants establishes ethical requirements for
professional accountants. A member body of IFAC or firm may not apply less stringent
standards than those stated in this Code. However, if a member body or firm is prohibited
from complying with certain parts of this Code by law or regulation, they should comply with
all other parts of this Code. Some jurisdictions may have requirements and guidance that
differs from this Code. Professional accountants should be aware of those differences and
comply with the more stringent requirements and guidance unless prohibited by law or
regulation.
IESBA (formerly the Ethics Committee) issued a revised Code of Ethics for Professional
Accountants. The revised Code establishes a conceptual framework for all professional
accountants to ensure compliance with the five fundamental principles of ethics:
 Integrity. Professional accountant should be straightforward and honest in all
professional and business relationships.
 Objectivity. Professional accountant should not allow bias, conflict of interest or
undue influence of others.
 Professional Competence and Due Care. Professional accountant has a continuing
duty to maintain professional knowledge and skill at the level required to ensure that
a client or employer receives competent professional services based on current
developments in practice, legislation and techniques. A professional accountant
should act diligently and in accordance with applicable technical and professional
standards when providing professional services.
 Confidentiality. A professional accountant should respect the confidentiality of
information and should not disclose any such information to third parties without
proper and specific authority.
 Professional Behavior. Professional accountant should comply with the relevant
laws and regulations and should avoid any action that discredits the profession.
Figure 1
Theoretical Framework
Integrity Objectivity
Confidentiality
Professional
competence and Professional
due care behavior
FRAMEWORK
Conceptual Framework
The conceptual framework discussed the flow of the study to be taken. The study
used the systems approach. The system of the three (3) frames is composed of input which
went through the process or operation and emerged as the output.
The input contains the variables to be evaluated in the study. It includes the profile
of the respondents, their assessment on the need of ethics integration and the problems
encountered in the integration of accounting ethics in BSA curriculum of state universities
around Manila.
The second frame contains the methods and procedures to be used to analyze
those variables by making questionnaires, research and the use of statistical tools.
The third frame is the output. It contains the assessed level of effectiveness with
regards to the ethics integration on accounting curriculum of each universities and the
model on how should accounting ethics be taught.
The arrows include the workflow of information in the research process. The
feedback loop connects the output to the process involved as well as the input. It made the
system continuous.
Figure 2
Research Paradigm
INPUT PROCESS OUTPUT
Profile of the  Survey

Assessed level of
Accountancy Student of Questionnaire effectiveness with
the state universities in  Observation regards to the ethics
Manila  Statistical integration on
 Age  Analysis accounting curriculum
 Sex 1. Frequency and of each universities
 Year Level Percentage and the model on how
 Name of 2. Ranking should accounting
University 3. Weighted Mean ethics be taught.
 Work Experience 4. ANOVA
Need of integration of 5. T-test
ethics in accounting
curriculum
Ways that the
respondents would want
the accounting ethics be
taught
 Topics to be
taught
 Year level on
when should
accounting ethics
be taught
 Accounting ethics
as a subject
 Educator of
accounting ethics
 Method of delivery
Problems encountered
in integrating ethics in
the accounting
curriculum
FEEDBACK
Statement of the Problem
This study aims to evaluate the ethics integration on accounting curriculum of each
universities and the model on how should accounting ethics be taught. Specifically, it
attempts to answer the following questions:
1. What is the profile of the respondents in terms of the following:
1.1 Age
1.2 Sex
1.3 Year Level
1.4 Name of University
1.5 Work Experience
2. Why is there a need of integration of ethics in accounting curriculum?
3. Is there a significant difference on the respondent's evaluation on the need of integration
of ethics in accounting curriculum when they are grouped according to their profile?
4. In what way, the respondents would want the accounting ethics be taught with regards to:
4.1 Topics to be taught
4.2 Year level on when should accounting ethics be taught
4.3 Accounting ethics as a subject
4.4 Educator of accounting ethics
4.5 Method of delivery

5. Is there a significant difference on the respondent's perception about the model on how
should accounting ethics be taught when they are grouped according to their profile?
6. What are the problems encountered in integrating ethics in the accounting curriculum of
the state universities in Manila?
7. Is there a significant difference on the problems encountered in integrating ethics in the
accounting curriculum of the state universities in Manila when they are grouped according
to their profile?
Hypothesis
This study is tested the following hypothesis at a 0.05 level of significance:
1. There is no significant difference on the respondent’s evaluation on the need of
integration of ethics in accounting curriculum when they are grouped according to
their profile.
2. There is no significant difference on the respondent’s perception about the model on
how should accounting ethics be taught when they are grouped according to their
profile.
3. There is no significant difference on the problems encountered in integrating ethics
in the accounting curriculum of the state universities in Manila when they are
grouped according to their profile.

Scope and Limitations of the Study
The coverage of this study focused on the integration of accounting ethics in the
curriculum of each state universities that offers Bachelor of Science in Accountancy in
Manila.
A survey questionnaire was used to get the responses from the respondents. It is
composed of a total of 359 accountancy students and consists of three (3) different schools
namely Pamantasan ng Lungsod ng Maynila (PLM), Polytechnic University of the
Philippines (PUP), and Universidad de Manila (UDM).
Though it will be important to include more schools for more accurate data
gathering, because of limited resources and time perspectives, the focus of “Integrating the
Accounting Ethics in Bachelor of Science in Accountancy Curriculum of State Universities in
Manila” was only to assess the preference of students of selected schools on how would
they want to learn accounting ethics. The study is limited only to ethics education in the
accounting profession which pertains to all process of learning and acquiring of information
that would help to strengthen students’ moral expertise in making ethical decision and to
enhance their professional attitude and values which is beneficial to the profession, society
and the business entity. The researchers only express a reasonable assurance on the
reliability and objectivity of the data collected from the students of the selected schools
being questioned.
Significance of the Study
The study was deemed significant for it benefit the following sectors and group of
person:
Commission on Higher Education. This study aims to inform on how values and
ethics govern the actions and decision of an individual. Knowing the areas of deficiencies
would help the government eliminate the threats and elaborate more on the grey areas in
making the curriculum.
Institution or Other Universities. The study will help the way of teaching ethics be
more effective so that they would be able to deliver the right knowledge and know what are
the areas to be focused so that they can produce a competitive and professional
accountants.
Student and Researchers. This study gives a further understanding on why ethics
should be studied and how the ethics education significantly affects accounting students
and their ethical attitudes. Getting deeper knowledge about ethics will also help the
students to perform their jobs as an accountant with the highest degree of accuracy and
integrity.
Future Readers. Information and utilized knowledge that the researchers had
gathered from the manuscript can be used for suggestions to improve the study and for
similar studies to be done by readers.
Definition of Terms
For better understanding of this study, the following were the important terms used
with their respective operational meaning.
 Accounting - the action or process of keeping financial accounts
 Assess - to determine the importance, size, or value
 Code of ethics - is a guide of principles designed to help professionals
conduct business honestly and with integrity.

 Core Values - the fundamental beliefs of a person or organization. These
guiding principles dictate behavior and can help people understand the
difference between right and wrong
 Curriculum - a set of courses constituting an area of specialization
 Ethics - the discipline dealing with what is good and bad and with moral
duty and obligation; a set of moral principles : a theory or system of values
 Field - an area or division of an activity, subject, or profession
 Fraud - intentional perversion of truth in order to induce another to part with
something of value or to surrender a legal right
 Integration - the act or process or an instance of integrating: coordination
of mental processes into a normal effective personality or with the
environment
 Malpractice - a dereliction of professional duty or a failure to exercise an
ordinary degree of professional skill or learning by one (such as a
physician) rendering professional services which results in injury, loss, or
damage
 Misconduct - mismanagement especially of governmental or military
responsibilities; intentional wrongdoing;
 Moral - of or relating to principles of right and wrong in behavior
 Norms - a principle of right action binding upon the members of a group
and serving to guide, control, or regulate proper and acceptable behavior
 Objectivity - expressing or dealing with facts or conditions as perceived
without distortion by personal feelings, prejudices, or interpretations

 Perspective - the interrelation in which a subject or its parts are mentally
viewed places the issues in proper perspective; also : point of view
 Preference - the act of preferring : the state of being preferred; the power
or opportunity of choosing
 Stimulus - an agent (such as an environmental change) that directly
influences the activity of a living organism or one of its parts: the capacity to
view things in their true relations or relative importance.

Chapter 2
REVIEW OF RELATED LITERATURE AND STUDIES
Presented in this chapter are foreign and local literatures and studies that would be
great help in the pursuit of this undertaking. This helped the researchers to have a better
understanding and a wider perspective on this investigation.
Profile of the Respondents
Tilley (2010) tested communication students regarding gender differences in ethical-
decision making and whether both genders change their behavior when kinship factor is
included. She showed the respondents 10 real-life scenarios wherein they were to select
different responses to ethical dilemmas. The study showed that females, when faced on
ethical-decision-making scenarios were more likely to do something about it, for instance,
choosing to speak to an authority such as their boss and their clients. On the other hand,
males were more likely than females to do nothing or show passiveness. But when kinship
factor was added to the scene, both genders would deal with it with ethical behavior. This
means that both genders have sense of relationship and interdependence with regard to
ethics.
Past researched also suggested that there is no significant difference between male
and female. Kum-Lung and Teck-Chai (2010) who studied adults working in Kuala Lumpur
and undergraduate business students in a private university in Malaysia found that even if
there was a slight difference it was not that significant to consider that there is difference
between males and females in terms of attitude towards business ethics.
Work experience, as it was used as a variable by Eweje and Brunton (2010) was
described in their study as relatively new in the field of ethics. It was equated with the
variable “career-stage” of prior studies. This new variable has yet been used in few studies.
Experience in itself, according to Oxford Dictionaries, means ‘the knowledge or skill
acquired by a period of practical experience of something, especially those gained in a
particular profession.’ This work experience is included in the requirements of some
certifications such as CISA, CIA and CMA which furthers the integrity and qualification of an
accounting professional.
Eweje and Brunton (2010) studied the ethical perceptions and the factors affecting
ethical decision-making process of 655 business students (undergraduate and graduate) in
a university in New Zealand. The students were given questionnaire containing 11
hypothetical business scenarios wherein they were to answer with yes or no and/or right or
wrong and to give some comments about the scenarios which have been used also in prior
studies. The respondents were grouped in accordance to those with up to 3 years of
experiences, those with more than 3 to 6 years of experience and those with more than 6
years of experience. It suggested that those that have more work experience are more
ethically aware than those that have lesser

Another variable of interest for business ethics researchers has traditionally been
the age of individuals. Oltra et.al (2014) said that older students consider accounting ethics
more important than younger students. Ethical reasoning increased with age. As people get
older, they increase their awareness of ethical issues.
Mujtaba et.al (2015) suggested that while age and management experience are
significant factors, higher education may also play a role in the moral development of
associates and managers. It explains that further knowledge about ethics can have a
significant difference on how the students will handle ethical issues. Older workers, more
highly educated workers and those with more years of management experience have a
higher level of moral maturity.
Accounting Education
Eskandari (2015) defined accounting as a valuable knowledge and an index for
countries’ economy. Economic activity is impossible without accounting and this knowledge
is the basis of financial systems that play a big role in economics. Accounting deals with
both quantitative and qualitative information about financial status, performance and
profitability of economic enterprises. The knowledge imparted by accountants give an
impact within the possible solutions about the problems that a country is facing regarding
their economic status.
According to Pearson (2016), accounting education is known as part of education for
business that can be considered as experience and practice in learning. The main objective
of accounting is to provide students, as well as management, important information about
the company’s prior experience that can be used to provide insight regarding the results of
management decisions. Professors and teachers should combine accounting theories,
practices and ethics to indicate the relationships of these three. They need to serve as a
guide in molding accounting students for them to be formed as future accountants where
the needed ethics are integrated within them which can be practiced in their workplace.
Education, being a process in integrating the ethical standards in each student, should build
an individual’s value that will contribute for the development of their respective organization.
Accounting Ethics
Ethics can be defined as a branch of philosophy, regarding values according to
human behavior in relation with goodness or badness, wills, or consequences of actions. In
a wide definition, ethics is a set of principles or moral values.
According to Yarahmadi (2015) accounting ethics was posed after collapse of Enron
in 2001. It was one of the biggest scandals on business world of the recent century that
became the origin of big reformations in corporate governorship across the world, affecting
accounting and auditing deeply. Examining collapse of Enron reveals various important
points and one of which was weakness of internal controls and financial reporting as a
result of inter-organizational moral decision in accountants and auditors.
Onyebuchi (2011) also stated that accounting ethics is one of the most important,
yet most misunderstood, concerns in the world of business today. Questions about whether
specific business practices are acceptable is what the field of business ethics deals with,
regardless of their legality, actions taken in such situations will surely be judged as right or
wrong, as either ethical or unethical. While on the other hand, governments encourage
organizational accountability for ethical and legal conduct. The public accounting profession
needs to justified and sustained their status and privileges, it becomes ethically imperative
for the profession to give serious consideration to what constitutes ethical behavior, how
such behavior is motivated, and what rights and interests of affected parties may have.
Accounting codes of professional conduct significantly influence the behavior and
judgment of practicing accountants and auditors. Various accounting organizations revise
and amend these codes periodically to adapt them to the changing socioeconomic,
business and accounting environments. Most of these codes contain technical and ethical
rules designed to help accountants fulfill their professional obligations with competence and
integrity. In 1988, American Institute of Certified Public Accountants (AICPA) adopted the
most recent version of its Codes of Professional Conduct (AICPA, 2013).
Bailey (2014) defines ethics as a concern to individual’s moral judgements about
right and wrong. Decisions can be made individually or by group but whoever and whatever
makes them will influence by the company’s background and tradition. The employees have
the choice to think and to do what is the right course of action that can help management
improve their status. They have the freedom of choice in expressing their action that will
make an impact in the movement of an organization’s goal, whether it may be small or big
action. Knowing what is right is very important but doing that is something different.
Need for Accounting Integration
The current study of Thomas (2012) investigates how a university accounting
education affects the rationales used by accounting and first-year business students in
making ethical decisions, the level of deliberative reasoning they employ, and their ethical
decisions. Results suggest that a university accounting education has a positive effect on
deliberative reasoning, on the use of post-conventional modes of deliberative reasoning,
and on ethical decisions.
Ethics is focused on moral decision about what is right and wrong. As an
accountant, our moral judgment would always affect the face of the company we are
working. Ethics can help improve our moral reasoning ability especially in accounting
courses such as auditing, financial accounting and accounting information system. Our
decision would have a great influence on the reputation of the company we are working with
because of that Mahdavikhou (2012) said that there is a significant need to improve the
accounting curriculum and the way how students should learn ethics due to increase of
corporate accounting scandals.
In a study of Abidin (2017) students agree that there is a need for ethics integration
because ethics education is a critical part in the accounting profession. The implementation
of accounting rules and standards doesn’t assure that reasonable and accurate financial
statements and reports would be produced. Thus, lack of professional ethics can result to
ethical scandal in the profession such as inappropriate financial results. However some
students disagree that ethics should be integrated because of certain aspects such as
ethical training may not take place in a classroom, there were not enough materials to be
used that can help them improve their knowledge in ethics education and lecturers may lack
the skills and qualities needed in order to be qualified in teaching ethics.
Ethics Education in Accounting
Low et al. (2008) posited that it is important in the education programme to have
ethics in their part and the way of thinking of the accounting students may be improved
once they graduate and enter in the business environment. Ghaffari et al. (2008) stated that
because of the recent accounting scandals, ethics should be a part of the curriculum.
Rao (2009) said the different ways in teaching accounting ethics as suggested by
professional firm includes videos, cases, movies and other devices (ethics teaching
interventions) that would be a great help to the professors for them to let the students be
able to increase their ethics awareness. Multiple exposures of the students to ethical issues
indicated in the materials mentioned above are expected to educate them in resolving
ethical issues by giving ethics based judgement.
According to Chawla et al. (2015) accountants have been in a situation that requires
them to choose between alternatives that must be evaluated as ethical or unethical. And the
solution to such problem is to teach accounting ethics as a stand-alone course as part of a
multiple model approach. Accounting students should be able to understand deeply the
basic concepts of ethics for them to be able to learn how to act ethically.
According to Delaney (2008) incorporating ethics in accounting programs is
definitely accepted. In most cases CPA firms count on the universities and colleges in
educating students about behavior and ethics. CPA firms rely and trust the schools in
teaching ethics to the students so that when they face the corporate world they would be
ready and competent enough to give the right judgement and decision to every problem
they would encounter. Frank (2010) also supports the integration of ethics in the accounting
program but the author reports that there is lot of pressure in including ethics in the
program.
WIlliam (2010) said that the major concern is whether the accounting faculty can
effectively teach ethics. Since ethics is a subject that focuses mostly on morals like issues
and development. Yet, accounting professors are well qualified to teach accounting ethics
since they are greatly exposed to the codes of ethics established by accounting governing
bodies such as the AICPA. Lawson (2012) believes that another school of thought
regarding who should teach ethics advocates that philosophers teach ethics to accounting
students. Philosophy, sociology and humanities professors or philosophers are trained to
teach traditional ethics theories and moral development theories. This will help students to
understand the concept of moral reasoning and its applications. Philosophers were trained
to teach moral reasoning to students but not the ethical dilemmas facing the accounting
profession. However, accounting faculty members were trained to teach the ethical
dilemmas of the accounting profession but not the moral reasoning to the accounting
students. The section involves discussion of the codes of ethics established by accounting
governing bodies such as the AICPA, the Institute of Internal Auditors, the Institute of
Management Accountants, and the Association of Government Accountants. Students
entering a new profession should be knowledgeable of the codes of ethics in which they are
subject. The second section would expose students to the responsibilities that accountants
have to the profession, public and clients. Emphasis would be placed on the importance
and need for these codes.
Many suggest that a business school course is unlikely to make students more
ethical decision-makers (Giacalone and Thompson, 2008). However, the differences in the
day-today ethical judgments of those who have completed required courses covering ethics
are not well understood. There are still uncertainties and contingencies regarding impact of
improving the accounting education through the incorporation of ethics subject to the
curriculum.
Neubaum et al. (2009) found the moral philosophies of undergraduate business
students and non-business students were similar as they progressed through four years of
college, and that seniors were more likely than freshman to expect businesses to behave
ethically. Having the subject in earlier years might help students to develop their ethics
systematically as they go up to their higher years.
For Miller (2009) a formal ethics integration plan should be formulated in the
accounting curriculum because integrating ethics on a per course basis may be insufficient.
He added that with the formulation of the plan we may guarantee that all the topics are well
discussed and also to increase the impact of awareness for the need of studying ethics. On
the other hand, Graham (2012) stated that a stand-alone ethics is preferred in developing
the accounting curriculum. The students said that this approach could let them learn ethics
all in one place and it would be easier for them to focus on the subject. For a better future
career, ethics should be handled as a part of greater employability program for the students.
William (2010) suggests that the lecture and discussion methods be used to teach
the first two sections of the course. Lecturing allows the professor to disseminate new
information related to ethical theories, past studies and codes of ethics to the students. The
discussion method allows the students to receive clarification on information and exchange
thoughts and ideas with one another. It is important that such exchange occurs in an ethics
course. Students will undoubtedly have differing opinions on theories, ethics and morals. A
written assignment might be the appropriate assessment tool for use in each of the first two
sections of the course to measure students’ learning of ethical theory and codes of conduct.
There are different methods of delivery in teaching ethics education in accounting. A
more active learning style could be beneficial for the students which they can apply the
theory and reasoning they have learned to the situations given. Active pedagogy such as
case studies and role-playing should be used to expose students to ethical issues in all
areas of accounting. These teaching methods encourage students to become more
involved in the information they are learning and challenge them to apply ethical theory and
reasoning to real-life situations (Hammer, 2010). Lecturing allows the professor to
disseminate new information related to ethical theories, past studies and codes of ethics to
the students (Williams & Elson, 2010). Individual reports encourage students to have self
reflection to apply what they have learned. Group reports needs collaboration that allows
students to actively participate in the learning process by talking with each other and
listening to others opinions. Cooperation establishes a personal connection between
students and the topic of study and it helps students think in a less personally biased way.
Group projects and discussions are examples of this teaching method. The use of cases will
help students learn to apply concepts, understand their relevance and become actively
engaged in understanding a multitude of black, white and gray areas related to ethics
(McWilliams & Nahavandi, 2008) The cases could be administered through class
discussion, class debate or as written assignments as recommended by O’Callaghan et al.
(2008). The remaining cases might be in-depth cases covering the major areas of
accounting. An alternative is the use of the ‘live’ case approach suggested by McWilliams &
Nahavandi (2008). The ‘live’ case approach entails using a current event that students have
heard or read about rather than a case developed for class discussion purposes.
Problems and Issues Encountered
According to Rutenberg and Martin (2016), each profession includes exact contexts
and kinds of knowledge that generate specific ethical challenges, and professional ethics
curriculum cannot be simply transferred from one professional context to another. Based on
their article, the integration of accounting ethics in the curriculum requires the need of
professional accountants that has sufficient experience and expertise, to be able to deliver
to students the contexts and it cannot easily be taught to all students.
Based on Ahmad (2015), the findings revealed that while accounting educators
believed in the integration of ethics in accounting curriculum and the nurturing of ethical
accountants, there are certain barriers such as time constraints, lack of knowledge, skills
and competency in the task, and lack of reference materials to be used in teaching
accounting ethics. The research stated that there are a lot of factors to consider in
integrating the accounting ethics in education. It should consider the capacity of educator
materials to be used in teaching and others
Most faculty members have their own opinions on how would they give their time in
teaching ethics to their students such as making it as a stand-alone course, a component of
another course or should be integrated in all the subjects but as shown in Said (2013) the
members of the faculty fear the necessary demand in the change in responsibility and
collaborative efforts needed to achieve if ethics would be a major part of all the course
content. Therefore despite the fears and unwillingness of most faculty members, (Massey
2009) show that they must support and help one another to overcome the hindrances of
teaching ethics in order to provide better ethics instruction to accounting students. Faculty
members should be willing to learn new techniques and improve their skills in teaching
ethics.
Tweedie et al. (2012) said a related problem is that because many teaching staff in
accounting is not formally trained in ethics education, inadequate theoretical guidance for
educators may also prompt lecturers and tutors to simply exclude ethics questions from
their teaching programs. Providing material resources for teaching purpose is an important
aspect of accounting education. Professors have a very relevant role in teaching ethics to
students which, unfortunately, being under-discussed in Bachelor of Science in
Accountancy curriculum. Accounting, auditing books and any other books only show limited
information and details about ethics and fraud.
Based on Dyball (2012), any tutors are not full time staffs, and so are unlikely to
have the time or resources to devote to learning ethical frameworks from other sources.
Accounting ethics can only be taught in some 3-hour random accounting subjects. The time
allotted to teaching ethics is limited since educators are already under pressure to finish the
subject context that was give to them.
According to Elson (2010), many accountancy programs continue to struggle with
how to effectively include ethics into their curriculum. There is only a minimal time that is
being taught on ethics in accounting subjects. The time spent covering ethics was limited
since it is under to less than one three-credit hour course. It is important that tutors have an
expertise to guide students on how ethics can be performed and how professors can best
be discussed in the classroom.

Chapter 3
METHODOLOGY
This chapter discussed the design and procedures undertaken during the conduct of
the study. It presented the research method used, the population, sample size and sampling
techniques, the description of the respondents, the research instruments used, the data
gathering procedures and the statistical treatment of data.
Method of Research
This study made use of descriptive research method. The descriptive research method
is used by the researchers in collecting data and investigating various conditions required in
the field study. This method facilitates the researchers to interpret the theoretical implication
of the findings and hypothesis development for further studies.
According to Calderon (2008), as cited by Alberto et al. (2011), descriptive method is
also known as statistical research, it describes data and characteristics about the population
or phenomenon being studied. This research method is used for frequencies, averages and
other statistical calculations. Descriptive research is also a fact-finding with adequate

interpretation. The true meaning of data collected should be reported from the point of view
of the objectives and the basic assumptions of the project underway.
In this study, the researchers described and evaluated the assessed level of
effectiveness with regards to the ethics integration on accounting curriculum of each
universities and the model on how should accounting ethics be taught.
Surveys were conducted on the accountancy students of Pamantasan ng Lungsod ng
Maynila (PLM), Polytechnic University of the Philippines (PUP) and Universidad de Manila
(UDM) to know their profile and their assessed level of effectiveness with regards to the
ethics integration on accounting curriculum of each universities and the model on how
should accounting ethics be taught.
Population, Sample Size, and Sampling Technique
For this study, respondents were students of five universities around Metro Manila.
These schools include the five (3) different schools namely Pamantasan ng Lungsod ng
Maynila (PLM), Polytechnic University of the Philippines (PUP), and Universidad de Manila
(UDM)). To get the population, the researchers inquired for the total number of students
from each university.
Table 1
Populations of Different Universities around Metro Manila
Name of University Population Size
Pamantasan ng Lungsod ng Maynila 505
Polytechnic University of the Philippines 2669
Universidad de Manila 292

The study will at least gather data from the sample size determined. The sample
size will be computed using the Slovin’s formula.
𝑛
𝑁=
1 + 𝑛𝑒 2
Where N= sample Size
n= total number of population
e= margin of error (5%)
Since there are 3466 students in total, the researchers computed the sample size as:
3466
𝑁=
1 + 3466(0.05)2
Therefore, sample size is 359.
Table 2
Sample Size each University
Name of University Computation Sample Size
Pamantasan ng Lungsod ng Maynila 359 ∗ 505 53

3466
Polytechnic University of the Philippines 359 ∗ 2669 275

3466
Universidad de Manila 359 ∗ 292 31

3466
To obtain the sample size from the population, the respondents used purposive
sampling because the sample is selected based on the characteristics of the population and
the objective of the study.
Description of Respondents
The respondents of the study were students under the universities around Metro
Manila. These universities include Pamantasan ng Lungsod ng Maynila (PLM) , Polytechnic
University of the Philippines (PUP), and Universidad de Manila (UDM). The respondents are
involved in receiving the basic program of accountancy under which it requires to have
programs related to ethical accounting standards.
Research Instrument
To conduct this study, the researchers made and used survey questionnaires and
provided those to students. The questions were developed and formulated by the
researchers based on the objectives of the study and as a result of the examination of
previous studies, researches and review of literatures associated to study. The researchers
assured that survey questions are related to the study being conducted. Also, it is designed
in a proper and appropriate form such that sufficient and relevant information needed is
gathered from the respondents.
For the study to be more understandable to the respondents, a cover letter was
attached to the survey questionnaires to explain the purpose and significance of the study
as well as to seek the respondent’s agreement to take part in the research.

The questionnaire was made for students who study on the mentioned universities
around Manila. It is divided into four (4) sections. Section A concentrated on the profile of
the respondents which includes their age, sex, year level, name of university and work
experience. The second section is about the need of ethics integration on accounting
curriculum. The Section C is about the ways that the respondents would want the
accounting ethics be taught according to the factors on what are the topics to be taught,
year level on when should accounting ethics be taught, accounting ethics as a subject,
educator of accounting ethics and the method of delivery. The last part covered the
problems encountered by the respondents in integration of accounting ethics in the
curriculum.
The five-point Likert categorical scale was used to measure the respondents’
observation and perception towards the assessed level of effectiveness with regards to the
ethics integration on accounting curriculum of each universities and the model on how
should accounting ethics be taught as indicated in the rating below:
Table 3
Likert Scale of Level of Agreement
Scale Range Interpretation
5 4.20 - 5.00 Strongly Agree
4 3.40 - 5.19 Agree
3 2.60 - 3.39 Neutral
2 1.80 - 2.59 Disagree
1 1.00 - 1.79 Strongly Disagree

In order for the study to be more accurate, the seriousness of problems encountered
by the respondents in integration of accounting ethics in the curriculum as described by
respondents, the mean responses were interpreted using the following scale:
Table 4
Likert Scale of Level of Seriousness
Scale Range Interpretation
5 4.20 - 5.00 Very Serious
4 3.40 - 5.19 Serious
3 2.60 - 3.39 Somehow Serious
2 1.80 - 2.59 Less Serious
1 1.00 - 1.79 Not Serious
The researchers also made sure the validity and the reliability of the research
instrument through the validation and review by the research adviser, a statistician and
other knowledgeable persons.
Data-Gathering Procedure
To gather the data necessary in conducting this study, the researchers developed
survey questionnaires that were proven reliable and valid by the knowledgeable and reliable
persons. The researchers prepare a cover letter for the respondents in the selected
universities. After its validation, the questionnaires were given to the students of
Pamantasan ng Lungsod ng Maynila (PLM), Polytechnic University of the Philippines
(PUP), and Universidad de Manila (UDM).
The results will be tallied and tabulated according to the frequency of the responses of
the participants for each question or item given. After the data is tabulated, the results will
then be interpreted through the use of various statistical tools. These interpretations will be
the basis to arrive at the conclusions and recommendations of the study.
Statistical Treatment of Data
The data gathered in this study was based on the research design as well as problems
formulated. In order to arrive at a conclusion based on quantitative information collected
through the use of survey, the data were coded, tallied and tabulated to assist the
interpretation and interpretation of the results by means of the following:
1. Frequency and Percentage
The percentage and frequency distribution will be used to classify the respondents
according to their profile such as age, sex, year level, name of university and work
experience. The frequency will determine the actual response of the respondents to a
particular question or item in the survey questionnaire. The percentage will be obtained
by dividing the total number of responses to a specific item with the total number of
respondents who participated in the survey. The formula to be used in the application of
this technique is:

𝑓
%= × 100
𝑛
where:
% = percentage
f = frequency
n = number of cases or total sample
2. Ranking
Ranking was used to indicate the relative standing of the factors. This was
presented as: 1- Highest Frequency, 2- Second Highest Frequency and so on. Ranking
will be used in the study for comparative purposes and for sharing the importance of
items analyzed. Moreover, ranking was used to show the relative standing of the
indicators when assessing the significant difference between variables. An indicator
was ranked based on its nearness to 5% margin of error, arranged in ascending order.
3. Weighted Mean
This was used to determine the average responses in each particular option
provided in various parts of the survey questionnaire. The method is to be used in
conjunction with the Likert Scale. Weighted Mean is calculated using the formula:
Formula: 𝑋= ∑ 𝑓(𝑥)/𝑁
where:
X = weighted mean
∑ = summation
f = weight of each item
x = value of each item
N = total number of respondents
The Likert Scaling Technique assigns one scale value for each of the different
responses. To better understand the use of Likert Scale, each category is assigned a
numerical value such as Strongly Agree or Very Serious which is equal to 5 and Strongly
Disagree or Not Serious which is equal to 1. The total assigned value will be determined
through the use of weighted mean. For the scoring system for each items presented in the
questionnaire, a high score consistently reflects a favorable response while a low score
consistently reflects unfavorable response.
4. One- Way Analysis of Variance (ANOVA)
Analysis of Variance (ANOVA) is used to analyze the difference among group
means and their associated procedures, such as variation among and between groups.
In the ANOVA setting, the observed variance in a particular variable is partitioned into
components attributable to different sources of variation. In its simplest form, ANOVA
provides a statistical test of whether or not the means of several groups are equal, and
therefore generalizes the I-test to more than two groups. As doing multiple two-sample
t-test would result in an increased chance of committing a statistical type I error,
ANOVAs are useful for comparing (testing) three or more means (groups or variables)
for statistical significance (Roberts, 2014).

In the study, ANOVA was used to determine in the significant difference when
compared according to age, and years. This is because the aforementioned variables
were classified into three (3) or more discrete groups (e.g. 15-16, 17-18 and etc)
5. T-test
Independent-Samples t-test. To determine the significant difference when
compared according to sex, year level and name of university, t-test was used. This is
because the aforementioned variables are classified into two (2) discrete groups (e.g.
Male vs. Female)

Chapter 4
PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA
This chapter shows the data gathered that had undergone statistical treatment. In
order to answer the questions indicated in the statement of the problem, the data were
tabulated and analyzed. In accordance to the sequence of the specific questions, analytical
tables were provided followed by analysis and interpretation.
1. Profile of the Respondents According to Age, Sex, Year Level, Name of University
and Working Experience
Five variables were used in the research to determine the accountancy student’s
profiles which were tabulated in the succeeding pages, and these include: (1) age, (2) sex,
(3) year level (4) name of university, and (5) working experience.
Table 5
Frequency and Percentage Distribution of Respondents’ Age
Age Frequency Percent

15 to 16 years old 22 6.1
17 to 18 years old 98 27.3
19 to 20 years old 206 57.4
21 to 22 years old 26 7.2
Above 22 years old 7 1.9
Total 359 100.0
Table 5 shows the frequency and corresponding percentage of the respondents
according to their age. From total sample size of 359, 19 to 20 years old respondents are
accounted for 57.4 percent of the total sample, whereas 17 to 18 years old are 27.3
percent, 21 to 22 years old 7.2 percent, 15 to 16 years old are 6.1 percent, and above 22
years old are only 1.9 percent.
The results showed that a significant portion of the respondents are in the age
bracket of 19 to 20 years old. This implies that majority of the respondents are fourth year
and fifth year students.
Table 6
Frequency and Percentage Distribution of Respondents’ Sex
Sex Frequency Percent

Male 121 33.7
Female 235 66.0
No response 1 .3
Total 359 100.0
according to their sex. From total sample size of 359, female respondents are accounted for
66 percent of the total sample, whereas, there are only 33.7 percent are male respondents,
respectively. While 0.3 percent of the respondents’ shows no response. This obviously
shows that majority of the respondents are female and supported by the given population of
the three universities that says that there are more female accountancy students than male.
Table 7
Frequency and Percentage Distribution of Respondents’ Year Level
Year Level Frequency Percent

First Year 99 27.6
Second Year 26 7.2
Third Year 32 8.9
Fourth Year 180 50.1
Fifth Year 20 5.6
No response 2 .6
Total 359 100.0
Table 7 indicates the frequency and corresponding percentage of the respondents
according to their year level. From total sample size of 359, fourth year level respondents
are accounted for 50.1 percent of the total sample, whereas first year are 27.6 percent, third
year are 8.9 percent, second year are 7.2 percent, and fifth year are only 5.6 percent. While
0.6 percent of the respondents’ shows no response. This obviously shows that the majority
of the respondents are fourth year level henceforth correlated with the age result. And
majority of the population in PUP and PLM is fourth year because those universities accept
limited students during K-12 transition.
Table 8
Frequency and Percentage Distribution of Respondents’ University
Name of University Frequency Percent

Pamantasan ng Lungsod ng Maynila 53 14.8
Polytechnic University of the Philippines 275 76.6
Universidad De Manila 31 8.6
Total 359 100.0
according to their university. From total sample size of 359, PUP students’ respondents are
accounted for 76.6 percent of the total sample, whereas, there are only 14.8 percent are
respondents from PLM, and 8.6 percent of respondents are from UDM, respectively. This
obviously shows the prorate computation conducted to get the sample on each school,
showing PUP students are the majority respondents of the study.
Table 9
Frequency and Percentage Distribution of Respondents’ Working Experience
Working Experience Frequency Percent

Yes 91 25.3
No 268 74.7
Total 359 100.0
The table 9 shows the frequency and corresponding percentage of the respondents
according to their working experience. From total sample size of 359, respondents with no
working experience are accounted for 74.7 percent of the total sample, whereas, there are
only 25.3 percent of respondents with work experience, respectively. This obviously shows
that majority of the respondents have no working experience. Work Experiences includes
Part Time Job, OJT Training and Immersions.
2. Need for Ethics Integration in Accounting Curriculum

Included here is the assessment of the respondents about the factors that describe
the need of ethics integration in Accounting Curriculum.

Table 10
Mean and Verbal Interpretation of the Respondents Based on the Result of Need for
Ethics Integration
Why do you think there is a need for Verbal

Frequency Percent Mean
ethics integration? Interpretation
a. To ensure that Strongly disagree 4 1.1
students Disagree 2 .6
understand well Neutral 9 2.5
4.66 Strongly agree
the profession as Agree 81 22.6
well as becoming Strongly agree 263 73.3
honest at all times. Total 359 100.0
b. To enhance the Strongly disagree 2 .6
student’s ability of Disagree 3 .8
decision making Neutral 14 3.9
4.54 Strongly agree
that can affect Agree 120 33.4
materially to a Strongly agree 220 61.3
situation Total 359 100.0
Strongly disagree 2 .6
c. For the students Disagree 2 .6
to care more about Neutral 18 5.0
4.55 Strongly agree
the accuracy of Agree 113 31.5
information Strongly agree 224 62.4
Total 359 100.0
d. To expose Strongly disagree 4 1.1
accounting Disagree 3 .8
students from Neutral 8 2.2
4.60 Strongly agree
good moral Agree 101 28.1
behavior in Strongly agree 243 67.7
accounting field Total 359 100.0
e. To provide Strongly disagree 3 .8
opportunity for Disagree 2 .6
students to Neutral 8 2.2
recognize and 4.56 Strongly agree
Agree 124 34.5
resolve ethical
Strongly agree 222 61.8
issues, by applying
their current values Total 359 100.0
Continuation of Table 10
f. For the students Strongly disagree 5 1.4

to be aware about Disagree 1 .3
the ethical Neutral 12 3.3
dilemmas and Agree 120 33.4 4.53 Strongly agree
ethical Strongly agree 220 61.3
responsibilities of No response 1 .3
an accountant.
Total 359 100.0
g. To give rise to Strongly disagree 2 .6
the integrated Disagree 5 1.4
students about Neutral 16 4.5
academic and 4.46 Strongly agree
Agree 138 38.4
personality in
accounting
education system. Total 359 100.0
h. To prepare the Strongly disagree 4 1.1
students in Neutral 16 4.5
complying to
certain Agree 110 30.6 4.56 Strongly agree
requirements of Strongly agree 229 63.8
accounting ethics Total 359 100.0
standards.
Strongly
Overall Mean 4.56
agree
Table 10 depicts the weighted mean and verbal interpretation as to the response of
the respondents on “why do you think there is a need for ethic integration?”. The frequency
and percentage of the result are stated in the table above. With overall mean of 4.56, the
respondents have strongly agree in need of ethic integration in accounting curriculum.
With the mean of 4.66 “To ensure that students understand well the profession as
well as becoming honest at all times” lead the reasons on why there is a need for ethics
integration. IESBA (formerly the Ethics Committee) issued a revised Code of Ethics for
Professional Accountant and it establishes a conceptual framework for all professional
accountants to ensure compliance with the five fundamental principles of ethics and
included here is that professional accountant should be honest in all professional and
business relationships.
3. Significant Difference in the Respondents’ Assessment on the Need For Ethics
Integration when Grouped According to Profile
The variable used in the research to determine if there is a significant difference to
the assessment on the Need For Ethics Integration when they are grouped according to
their: (a)age (b)sex (c)year level (d) name of university and (e) work experience is ‘why do
you think there is a need for ethics integration.
Table 11
Significant Difference on the Respondents’ Evaluation on the Need of Integration of
Ethics when grouped according to Age
Age Mean F-test p-value Decision Remark

a. To ensure that 15 to 16 years old 4.73
students
17 to 18 years old 4.69
understand well
19 to 20 years old 4.61 Not
the profession as 1.349 .251 Accept Ho
significant
well as becoming 21 to 22 years old 4.88
honest at all Above 22 years old 4.86
times. Total 4.66
b. To enhance 15 to 16 years old 4.50
the student’s 17 to 18 years old 4.54
ability of decision 19 to 20 years old 4.55 Not
1.217 .303 Accept Ho
making that can 21 to 22 years old 4.38 significant
affect materially Above 22 years old 5.00
to a situation Total 4.54
c. For the 17 to 18 years old 4.53
students to care
more about the 1.588 .177 Accept Ho
21 to 22 years old 4.77 significant
accuracy of
information Above 22 years old 4.86
Total 4.55
d. To expose 15 to 16 years old 4.50

accounting 17 to 18 years old 4.70
students from 19 to 20 years old 4.56 Not
good moral 21 to 22 years old 4.58 significant
behavior in Above 22 years old 5.00
accounting field Total 4.60
e. To provide 15 to 16 years old 4.64
opportunity for 17 to 18 years old 4.58
students to
recognize and Not
21 to 22 years old 4.81 2.379 .051 Accept Ho
resolve ethical significant
issues, by Above 22 years old 5.00
applying their Total
4.56
current values
f. For the 15 to 16 years old 4.50
students to be 17 to 18 years old 4.64
aware about the 19 to 20 years old 4.46 Not
ethical dilemmas 21 to 22 years old 4.81 1.554 .169 Accept Ho
Significant
and ethical
Above 22 years old 4.17
responsibilities of
Total 4.53
an accountant.
g. To give rise to 15 to 16 years old 4.55
the integrated 17 to 18 years old 4.57
students about
academic and Not
21 to 22 years old 4.54 1.495 .203 Accept Ho
personality in significant
accounting Above 22 years old 4.14
education Total
system. 4.46
h. To prepare the 15 to 16 years old 4.36
students in 17 to 18 years old 4.60
complying to 19 to 20 years old 4.54 Not
certain 21 to 22 years old 4.81 1.733 .142 Accept Ho
significant
requirements of Above 22 years old 4.29
accounting ethics
Total 4.56
standards.
Table 11 shows the significant difference on the respondents’ evaluation when
group according to age. The result shows that there is no significant difference on
evaluation on the need of integration of ethics when group according to age since the p-
value is greater than 0.05. This infers that the respondents regardless of their age level is
similar or parallel to the assessment on the need of ethics integration in accountancy
curriculum.
Table 12
Ethics when grouped according to Sex
Sex Mean F-test p-value Decision Remark

a. To ensure that students Male 4.57
understand well the Female 4.71 Not
profession as well as Significant
becoming honest at all times. Total 4.66
b. To enhance the student’s Male 4.53

ability of decision making that Not
Female 4.54 .042 .837 Accept Ho
can affect materially to a Significant
situation Total 4.54
Male 4.54
c. For the students to care
Not
more about the accuracy of Female 4.55 .043 .836 Accept Ho
Significant
information
Total 4.55
d. To expose accounting Male 4.52

Not
students from good moral Female 4.65 2.862 .092 Accept Ho
Significant
behavior in accounting field
Total 4.61
e. To provide opportunity for Male 4.60
students to recognize and Not
resolve ethical issues, by Significant
applying their current values Total 4.56
f. For the students to be Male 4.48
aware about the ethical
Female 4.57 Not
dilemmas and ethical 1.262 .262 Accept Ho
Significant
responsibilities of an Total 4.54
accountant.
g. To give rise to the Male 4.42
integrated students about Not
academic and personality in Significant
accounting education system. Total 4.46
h. To prepare the students in Male 4.51

Not
complying to certain requirements Female 4.58 .830 .363 Accept Ho Significant
of accounting ethics standards.
Total 4.56
group according to sex. The result shows that there is no significant difference on
value is greater than 0.05. This infers that the respondents regardless of their sex are
similar or parallel to the assessment on the need of ethics integration in accountancy
curriculum. Nevertheless, past researched also suggested that there is no significant
difference between male and female. Kum-Lung and Teck-Chai (2010) who studied adults
working in Kuala Lumpur and undergraduate business students in a private university in
Malaysia found that even if there was a slight difference it was not that significant to
consider that there is difference between males and females in terms of attitude towards
ethics.
Table 13

Ethics when grouped according to Year Level
Year Level Mean F-test p-value Decision Remark

First Year 4.65
Second Year 4.58
a. To ensure that Third Year 4.69
students understand
Fourth Year 4.68 Not
well the profession as .188 .944 Accept Ho
Significant
well as becoming Fifth Year 4.70
honest at all times.
Total 4.67
Total 4.56
First Year 4.49
b. To enhance the Second Year 4.54

student’s ability of Third Year 4.53
decision making that .216 .930 Accept Ho Not Significant
can affect materially to Fourth Year 4.57
a situation
Fifth Year 4.55
Total 4.54
First Year 4.51
Second Year 4.50
c. For the students to Third Year 4.50
care more about the .442 .779 Accept Ho Not Significant
accuracy of information Fourth Year 4.56
Fifth Year 4.70
Total 4.54
First Year 4.59
d. To expose Second Year 4.62
accounting students
from good moral Third Year 4.59 .102 .982 Accept Ho Not Significant
behavior in accounting Fourth Year 4.63
field
Fifth Year 4.55
Total 4.61
First Year 4.52
e. To provide Second Year 4.62

opportunity for students
to recognize and Third Year 4.66
.430 .787 Accept Ho Not Significant
resolve ethical issues,
Fourth Year 4.56
by applying their
current values Fifth Year 4.65
Total 4.56
First Year 4.46
Second Year 4.62

f. For the students to
be aware about the Third Year 4.55
ethical dilemmas and .390 .816 Accept Ho Not Significant
ethical responsibilities Fourth Year 4.56
of an accountant.
Fifth Year 4.55
Total 4.54
First Year 4.38

g. To give rise to the Second Year 4.50
integrated students
about academic and Third Year 4.78 2.157 .073 Accept Ho Not Significant
personality in
accounting education Fourth Year 4.45
system.
Fifth Year 4.35
Total 4.46
First Year 4.44
h. To prepare the Second Year 4.69
students in complying
to certain requirements Third Year 4.78 1.932 .105 Accept Ho Not Significant
of accounting ethics
standards. Fourth Year 4.57
Fifth Year 4.45
group according to year level. The result shows that there is no significant difference on
evaluation on the need of integration of ethics (factors) when group according to age since
the p-value is greater than 0.05. This infers that the respondents regardless of their year
level are similar or parallel to the assessment on the need of ethics integration in
accountancy curriculum.
Table 14
Ethics when grouped according to University
University Mean F-test p-value Decision Remark

Pamantasan ng
Lungsod ng 4.62
Maynila
a. To ensure that
students Polytechnic
understand well University of the 4.68 Accept Not
.424 .655
the profession as Philippines Ho Significant
well as becoming
honest at all times. Universidad De
4.58
Manila
Total 4.66
Pamantasan ng
Lungsod ng 4.40
Maynila
b. To enhance the
student’s ability of Polytechnic
decision making University of the 4.57 Accept Not
1.552 .213
that can affect Philippines Ho Significant
materially to a
situation Universidad De
4.52
Manila
Total 4.54
Pamantasan ng
Lungsod ng 4.34
Maynila
c. For the students
to care more about Polytechnic Accept Not
University of the 4.57 1.135 .276
the accuracy of Ho Significant
information Philippines
Universidad De
4.65
Manila
Total 4.55
Pamantasan ng
Lungsod ng 4.55
Maynila
d. To expose
accounting Polytechnic
students from University of the 4.61 Accept Not
.217 .805
good moral Philippines Ho Significant
behavior in
accounting field Universidad De
4.61
Manila
Total 4.60
Pamantasan ng
Lungsod ng 4.38
e. To provide Maynila
opportunity for
students to Polytechnic
University of the 4.59 Accept Not
recognize and 2.471 .086
Philippines Ho Significant
resolve ethical
issues, by applying Universidad De
their current values 4.61
Manila
Total 4.56
Pamantasan ng
Lungsod ng 4.42
f. For the students
Maynila
to be aware about
the ethical Polytechnic Accept Not
dilemmas and University of the 4.57 1.498 .225
Ho Significant
ethical Philippines
responsibilities of
an accountant. Universidad De
4.42
Manila
Total 4.53
Pamantasan ng
Lungsod ng 4.39
g. To give rise to Maynila
the integrated
students about Polytechnic
academic and 2.660 .071
personality in
accounting Universidad De
education system. 4.29
Manila
Total 4.56
Pamantasan ng
Lungsod ng 4.42
h. To prepare the Maynila
students in
complying to Polytechnic
certain 2.049 .130
requirements of
accounting ethics Universidad De
standards. 4.45
Manila
Total 4.56
group according to year level. The result shows that there is no significant difference on
evaluation on the need of integration of ethics (factors) when group according to university
since the p-value is greater than 0.05. This infers that the respondents regardless of their
year level are similar or parallel to the assessment on the need of ethics integration in
accountancy curriculum.
Table 15
Ethics when grouped according to Working Experience
Working Experience Mean F-test p-value Decision Remark
a. To ensure that Yes 4.68

students understand
Accept Not
well the profession as No 4.66 .093 .761
Ho Significant
well as becoming
honest at all times. Total 4.66
b. To enhance the Yes 4.55

student’s ability of
No 4.54 Accept Not
decision making that .022 .881
Ho Significant
can affect materially to a
situation Total 4.54
Yes 4.67
c. For the students to
No 4.50 Accept Not
care more about the .231 .701
Ho Significant
accuracy of information
Total 4.55
d. To expose accounting Yes 4.56

students from good Accept Not
.503 .479
moral behavior in No 4.62 Ho Significant
accounting field
Total 4.60
e. To provide Yes 4.59
opportunity for students
to recognize and resolve Accept Not
No 4.55 .321 .571
ethical issues, by Ho Significant
applying their current
values Total 4.56
f. For the students to be Yes 4.61

aware about the ethical
No 4.51 Accept Not
dilemmas and ethical 1.445 .230
Ho Significant
responsibilities of an
accountant. Total 4.53
g. To give rise to the Yes 4.57

integrated students
about academic and No 4.43 Accept Not
2.977 .085
personality in Ho Significant
accounting education
Total 4.46
system.
h. To prepare the
Yes 4.53
students in complying to
Accept Not
certain requirements of .272 .603
No 4.57 Ho Significant
accounting ethics
standards. Total 4.56
group according to working experience. The result shows that there is no significant
difference on evaluation on the need of integration of ethics when group according to
working experience since the p-value is greater than 0.05.
4. Ethics Education in Accounting Curriculum
Included here is the assessment of the respondents about the factors that describe
that the ethics education in accounting.
Table 16
Mean and Verbal Interpretation of the Respondents Based on the Topics to be taught
on Ethics Integration
Verbal
A. What should be taught? Frequency Percent Mean
Interpretation
a. IESBA Code of Disagree 3 .8
Ethics For Neutral 29 8.1
4.37 Strongly agree
Professional Agree 147 40.9
Committee Strongly agree 177 49.3
Total 359 100.0
Strongly disagree 4 1.1
b. Ethical Systems Disagree 2 .6
Framework/ Neutral 23 6.4
4.41 Strongly agree
Ethical Collapse Agree 143 39.8
and Issues Strongly agree 187 52.1
Total 359 100.0
Strongly disagree 8 2.2
Disagree 10 2.8
c. Ethical Neutral 41 11.4
Dilemmas of Agree 147 40.9 4.19 Strongly agree
Accountants Strongly agree 152 42.3
No response 1 .3
Total 359 100.0
d. Integrating Disagree 8 2.2
Ethics in Making Neutral 39 10.9
4.35 Strongly agree
Business Agree 121 33.7
Decisions
Total 359 100.0
Overall Mean 4.33 Strongly agree
Table 16 shows the mean response of the respondents on “what should be taught?”.
The frequency and percentage of the result are stated in the table above. With overall mean
of 4.33, the respondents have strongly agree to teach the above topics.
Respondents strongly agree to teach IESBA codes of professional conduct because
it significantly influenced the behavior and judgment of practicing accountants and auditors.
Next are the Ethical Systems Framework/ Ethical Collapse and Issues and Ethical
Dilemmas of Accountants, according to study conducted by Shawyer (2006) the ethical and
moral dilemma issues currently shows the growing concern to integrate ethics into the
accounting curriculum that was intended to build up integrated individuals which cover the
aspects of character, attitude, morality, and as well as the personality of the individuals
according to the tenets of religion, culture and civilization. Lastly, respondents also strongly
agree to the need for ethics integration and teach the Integrating Ethics in Making Business
Decisions in relation to this Frank (2010) business organizations rely and trust the schools
in teaching ethics to the students so that when they face the corporate world they would be
ready and competent enough to give the right judgement and decision to every problem
they would encounter.

Table 17
Frequency and Percentage Distribution of Respondents’ Evaluation on Ethics
Education in Accounting
Ethics Education in Accounting Frequency Percent

First year 179 49.9
Second year 47 13.1
Third year 51 14.2
A. When should Accounting
Fourth year 74 20.6
Ethics be taught?
Fifth year 7 1.9
No response 1 .3
Total 359 100.0
As a standalone subject 167 46.5
As a component of another subject 52 14.5
B. How should Accounting
Integrated in all subject 139 38.7
Ethics be taught?
No response 1 .3
Total 359 100.0
Accounting Professors 266 74.1
Humanities Professors 41 11.4
C. Who should teach Philosophy Professors 17 4.7
Accounting Ethics? Sociology Professors 28 7.8
Others 7 1.9
Total 359 100.0
Case Analysis 176 49.0
Individual and Group Report 185 51.5
D. Method of delivery Simulations 68 18.9
Classroom Discussions 155 43.2
Guest Speakers 112 31.2
according to their evaluation on ethics education in accounting. It shows that majority of the
respondents are in favor that the ethics should be taught in first year level. For accounting
ethics as a subject, majority of the respondents are in as a standalone subject. Accounting
professors are accounted to be the highest choice of the respondents for the educator of
ethics.
5. Significant Difference in the Respondents’ Assessment on the Model of Teaching
Accounting Ethics when Grouped According to Profile
Four variables were used in the research to determine if there is a significant
difference to the assessment on the Ethics Education in Accounting (a) What should be
taught (b) When should accounting ethics to be taught (c) How should accounting ethics be
taught (d) Who should teach accounting ethics when they are grouped according to their:
(a) age (b) sex (c) year level (d) name of university and (e) work experience.
Table 18
Significant Difference on the Respondents’ Evaluation on the Topics to be taught
when grouped according to Age

a. IESBA Code 17 to 18 years old 4.40
of Ethics For 19 to 20 years old 4.30 Not
Professional 21 to 22 years old 4.46 significant
Committee
Total 4.37
b. Ethical 17 to 18 years old 4.45
Systems
Framework/ 1.930 .105 Accept Ho
21 to 22 years old 4.54 significant
Ethical Collapse
and Issues Above 22 years old 4.86
Total 4.41
c. Ethical 19 to 20 years old 4.12 Not
Dilemmas of 21 to 22 years old 4.28 1.651 .161 Accept Ho
significant
Accountants
Total 4.19

d. Integrating 17 to 18 years old 4.39
Ethics in
Making 2.434 .047 Reject Ho Significant
Business 21 to 22 years old 4.58
Decisions Above 22 years old 4.86
Total 4.35
value is greater than 0.05 except in question D that shows significant difference since the p-
value is less than 0.05.
In terms of teaching Integrating Ethics in Making Business Decisions, most often
studies explored the effects of age, gender, hierarchical position, and educational level.
Studies from the field of business ethics in accounting have demonstrated that age and
gender play an important role in predicting individuals’ ethical attitudes and moral towards
making decisions. Age and gender (the latter to a lesser extent) were found to be the most
robust predictors of ethical perceptions (Conroy et al., 2010).

Table 19
Significant Difference on the Respondents’ Evaluation on the Ethics
Education in Accounting when they are grouped according to Sex
Male 4.40
a. IESBA Code of Ethics For Not
Professional Committee Significant
Total 4.37
Male 4.44
b. Ethical Systems
Female 4.41 Not
Framework/ Ethical Collapse .162 .687 Accept Ho
Significant
and Issues
Total 4.42
Male 4.26
c. Ethical Dilemmas of Not
Female 4.16 1.018 .314 Accept Ho
Accountants Significant
Total 4.19
Male 4.27
d. Integrating Ethics in Female 4.38 Not
Making Business Decisions Significant
Total 4.35
The table shows the significant difference on the respondents’ evaluation when
group according to sex. The result shows that there is no significant difference on
evaluation on the need of integration of ethics (what should be taught) when group
according to age since the p-value is greater than 0.05. This infers that the respondents
regardless of their sex are similar or parallel to the assessment on the need of ethics
integration in accountancy curriculum.

Table 20
Education in Accounting when they are grouped according to Year Level

First Year 4.37
Second Year 4.46
a. IESBA Code of
Ethics For Third Year 4.41 Not
.167 .955 Accept Ho
Professional Significant
Fourth Year 4.36
Committee
Fifth Year 4.30
Total 4.37
First Year 4.31
Second Year 4.69
b. Ethical Systems
Third Year 4.56 Not
Framework/ Ethical 1.776 .133 Accept Ho
Significant
Collapse and Issues Fourth Year 4.41
Fifth Year 4.35
Total 4.41
First Year 3.94
Second Year 4.62
c. Ethical Dilemmas Third Year 4.38 Not
of Accountants Fourth Year 4.28 Significant
Fifth Year 3.70

Total 4.19
First Year 4.21
Second Year 4.42
d. Integrating Ethics Third Year 4.47 Not
in Making Business 1.928 .105 Accept Ho
Significant
Decisions Fourth Year 4.42
Fifth Year 4.05
Total 4.35
The table shows that there is no significant difference on the respondents’
evaluation of what should be taught when they are grouped according to year level since
the p-value is greater than 0.05 except C “Ethical Dilemmas of Accountants”. The IESBA
Code of Ethics For Professional Committee, Ethical Systems Framework/ Ethical Collapse
and Issues, Ethical Dilemmas of Accountants and Integrating Ethics in Making Business
Decisions infer that the respondents regardless of their year level are similar or parallel to
the assessment on the need of ethics integration in accountancy curriculum.
Table 21
Education in Accounting when they are grouped according to University
Pamantasan ng
Lungsod ng 4.17
Maynila
a. IESBA Code Polytechnic
of Ethics For University of the 4.42 Reject
2.732 .016 Significant
Professional Philippines Ho
Committee
Universidad De
4.29
Manila
Total 4.37
Pamantasan ng
Lungsod ng 4.00
Maynila
b. Ethical
Systems Polytechnic Accept Not
Framework/ University of the 4.49 2.832 .060
Ho Significant
Ethical Collapse Philippines
and Issues
Universidad De
4.39
Manila
Total 4.41
Pamantasan ng
Lungsod ng 3.93
Maynila
Polytechnic
c. Ethical
Dilemmas of 2.532 .077
Accountants
Universidad De
3.95
Manila
Total 4.39
Pamantasan ng
Lungsod ng 4.13
Maynila
d. Integrating
Ethics in Polytechnic Accept Not
Making University of the 4.45 2.334 .085
Ho Significant
Business Philippines
Decisions
Universidad De
4.81
Manila
Total 4.45
group according to university. The result shows that there is a significant difference on
evaluation on the need of integration of ethics (what should be taught) when group
according to university since the p-value is greater than 0.05 except from IESBA Code of
Ethics for Professional Committee since its p-value is 0.016.
Thomas (2012) suggested that a university accounting education has a positive
effect on deliberative reasoning, on the use of post-conventional modes of deliberative
reasoning, and on ethical decisions.

Table 22
Education in Accounting when they are grouped according to Working Experience
a. IESBA Code of Yes 4.34

Ethics For Accept Not
No 4.38 .198 .657
Professional Ho Significant
Committee
Total 4.37
Yes 4.37
b. Ethical Systems
Accept Not
Framework/ Ethical No 4.43 .337 .562
Ho Significant
Collapse and Issues
Total 4.41
Yes 4.24
c. Ethical Dilemmas Accept Not
No 4.17 .443 .506
of Accountants Ho Significant
Total 4.19
Yes 4.25
d. Integrating Ethics
No 4.38 Accept Not
in Making Business 1.543 .215
Ho Significant
Decisions
Total 4.35
difference on evaluation on the need of integration of ethics when group according to
working experience since the p-value is greater than 0.05.

Table 23
Significant Difference on the Respondents’ Perception about the Model on How
should Accounting Ethics be Taught when grouped according to Age


A. When should
Accounting 19 to 20 years old 2.10 Not
4.714 .79 Accept Ho
Ethics be Significant
taught? 21 to 22 years old 3.00
Total 2.11

B. How should
Accounting 19 to 20 years old 2.10 Not
.926 .601 Accept Ho
Ethics be Significant
taught? 21 to 22 years old 1.96

Total 1.93

C. Who should
teach 19 to 20 years old 1.46 Not
.832 .506 Accept Ho
Accounting significant
Ethics? 21 to 22 years old 1.69

Total 1.52
The table shows the significant difference on the respondents’ perception when
perception about the ethics education in accounting when grouped according to age since
the p-value is greater than 0.05.
The difference between the perception of respondents regarding when should
accounting ethics be taught, how should accounting ethics be taught and who should
accounting ethics be taught are considered insignificant when grouped according to their
age.
Table 24
Significant Difference on the Respondents’ Perception about the Model
on How should Accounting Ethics be Taught when grouped according to Sex

Male 2.10
A. When should
Accounting Ethics be Female 2.01 1.224 .071 Accept Ho Not Significant
taught?
Total 2.04
Male 1.876
B. How should
Accounting Ethics be Female 1.958 .622 .431 Accept Ho Not significant
taught?
Total 1.930
Male 1.612
C. Who should teach
Female 1.477 1.386 .440 Accept Ho Not Significant
Accounting Ethics?
Total 1.522
perception when group according to sex. When should accounting ethics be taught got an
average weighted mean of 2.11, f-test value of 1.224 and p-value of .071. How should
accounting ethics be taught got an average weighted mean of 1.93, f-test value of 0.622
and p-value of 0.431. Who should teach accounting ethics got an average weighted mean
of 1.52, f-test value of 1.386 and p-value of 0.440.The difference between the perception of
respondents regarding when should accounting ethics be taught, how should accounting
ethics be taught and who should accounting ethics be taught are considered insignificant
when grouped according to their sex.
Table 25
should Accounting Ethics be Taught when grouped according to Year Level

First Year 2.16
Second Year 1.85
A. When should Third Year 1.97 Not
Accounting Ethics be .878 .477 Accept Ho
Fourth Year 2.10 significant
taught?
Fifth Year 2.50
Total 2.11
First Year 1.808
Second Year 1.192
B. How should
Third Year 2.219 Not
Accounting Ethics be 1.300 .160 Accept Ho
Fourth Year 2.028 Significant
taught?
Fifth Year 2.100
Total 1.927
First Year 1.707
Second Year 1.269
C. Who should teach Third Year 1.563 Not
Accounting Ethics? Fourth Year 1.489 1.765 .135 Accept Ho
significant
Fifth Year 1.200
Total 1.524
perception when group according to year level. When should accounting ethics be taught
got an average weighted mean of 2.11, f-test value of 8.78 and p-value of .477. How should
accounting ethics be taught got an average weighted mean of 1.927, f-test value of 1.300
and p-value of 0.16. Who should teach accounting ethics’ got an average weighted mean of
1.524, f-test value of 1.765 and p-value of 0.135.The difference between the perception of
respondents in terms of when should accounting ethics be taught, how should accounting
ethics be taught and who should accounting ethics be taught are considered insignificant
when grouped according to their year level.
Table 26

should Accounting Ethics be Taught when grouped according to University

Pamantasan ng
Lungsod ng 2.51
Maynila
A. When should Polytechnic
Not
Accounting Ethics University of the 2.00 5.100 .057 Accept Ho
Philippines Significant
be taught?
Universidad De
2.48
Manila
Total 2.11
Pamantasan ng
Lungsod ng 1.849
Maynila
B. How should Polytechnic
University of the Not
Accounting Ethics 1.935 .291 .748 Accept Ho
Philippines significant
be taught?
Universidad De
Manila 2.000
Total 1.928
Pamantasan ng
Lungsod ng Maynila 1.755
Polytechnic
C. Who should University of the 1.505 Not
teach Accounting Philippines 2.453 .088 Accept Ho
significant
Ethics?
Universidad De
Manila 1.258
Total
1.521
group according to university. The result shows that there is no significant difference on
perception about the model on how should accounting ethics be taught and who should
teach accounting ethics when group according to university since the p-value is greater than
0.05.
In terms of when should accounting ethics be taught, Pamantasan ng Lungsod ng
Maynila got a weighted mean of 2.51, Polytechnic University of the Philippines got a
weighted mean of 2.00 and Universidad de Manila got a weighted mean of 2.48. The
difference between the perception of respondents regarding when should accounting ethics
be taught, how should accounting ethics be taught and who should accounting ethics be
taught are considered insignificant when grouped according to their university.

Table 27
should Accounting Ethics be Taught when grouped according to Working Experience

Yes 2.39
A. When should Accounting No 2.02 Not
Ethics be taught? significant
Total 2.11
Yes 2.264
B. How should Accounting Not
Ethics be taught? No 1.813 16.707 .100 Accept Ho
Significant
Total 1.928
Yes 1.824
C. Who should teach Not
Accounting Ethics? No 1.418 Significant
Total 1.521
difference on perception about the model on how should accounting ethics be taught when
group according to working experience since the p-value is greater than 0.05.
In terms of when should accounting ethics be taught, respondents who have working
experience got a weighted average of 2.39, while those who haven’t got 2.02. The result
shows that the f-test value is 5.601 and p-value is 0.068. In terms of how should accounting
ethics be taught, respondents who have working experience got a weighted average of
2.264 and those who haven’t got 1.1813. The result shows that the f-test value is 16.707
and the p-value is .100. In terms of who should teach accounting ethics, the respondents
who have working experience got 1.824 and those who haven’t got 1.1418. The result
shows that the f-test value is 10.985 and p-value is .14. The difference between the
perception of the respondents regarding the integration of accounting ethics in terms of
when should accounting ethics be taught, how should accounting ethics be taught and who
should teach accounting ethics are insignificant when grouped according to working
experience.
6. Problems encountered in integrating ethics in curriculum
Included here is the assessment of the respondents about the problems encountered in
integrating ethics in the Accounting Curriculum.
Table 28
Mean and Verbal Interpretation of the Respondents Based on the Result of Problem
Encountered in Integrating Ethics in the Accounting Curriculum
Verbal
Problems Encountered Frequency Percent Mean
Interpretation
a. Lack in the Not serious 17 4.7
knowledge of Less serious 44 12.3
accounting Somehow serious 114 31.8
3.48 Serious
professors on how to Serious 117 32.6
integrate ethics in a Very serious 67 18.7
certain topic. Total 359 100.0
b. Accounting Not serious 5 1.4
curriculum has a Less serious 19 5.3
compact and heavy Somehow serious 62 17.3
3.98 Serious
syllabus and stresses Serious 164 45.7
on the accounting Very serious 109 30.4
content. Total 359 100.0
Not serious 5 1.4

c. Accounting Program gives more Less serious 17 4.7
attention towards the students’ Somehow serious 61 17.0
4.03 Serious
understanding of the technical content Serious 156 43.5
for students’ modest achievement. Very serious 120 33.4
Total 359 100.0
Not serious 9 2.5
Less serious 42 11.7
d. Minimal knowledge related to an
Somehow serious 116 32.3
appropriate approach on teaching 3.52 Serious
Serious 138 38.4
accounting ethics that should be used.
Very serious 54 15.0
Total 359 100.0
Not serious 10 2.8
Less serious 22 6.1
e. Time restraint in teaching accounting Somehow serious 65 18.1
3.97 Serious
causes lack of time in integrating ethics. Serious 134 37.3
Total 359 100.0
Not serious 11 3.1
Less serious 23 6.4
f. There are too few incentives to Somehow serious 123 34.3
Serious 142 39.6 3.60 Serious
incorporate ethics into the curriculum
Total 359 100.0
Not serious 10 2.8
Less serious 23 6.4
g. The curriculum is already full, and Somehow serious 74 20.6
3.90 Serious
there is little room for ethics education. Serious 137 38.2
Total 359 100.0
Not serious 17 4.7
h. Classes had grown too large to have Less serious 25 7.0
the same intimate discussions about Somehow serious 69 19.2
3.85 Serious
ethical issues that the faculty enjoyed Serious 133 37.0
when classes were smaller. Very serious 115 32.0
Total 359 100.0
Overall Mean 3.79 Serious
The table shows the mean response of the respondents based on problems
encountered. The frequency and percentage of the result are stated in the table above. With
overall mean of 3.79, the respondents have serious problem encountered in integrating
ethics in the accounting curriculum.
The result reveals that these problems like lack in the knowledge of accounting
professors, curriculum has a compact and heavy syllabus and stresses on the accounting
content, more attention towards the students’ understanding of the technical content for
students’ modest achievement, minimal knowledge related to an appropriate approach on
teaching, time restraint, few incentives to incorporate ethics into the curriculum, curriculum
is already full, there is little room for ethics education, and classes had grown too large to
have the same intimate discussions about ethical issues that the faculty enjoyed when
classes were smaller, having mean of 3.48, 3.98, 4.03, 3.52, 3.97, 3.60, 3.90 and 3.85
respectively are serious problems encountered in integrating accounting ethics in
curriculum. In a related study, Ahmad (2015), the findings revealed that while accounting
educators believed in the integration of ethics in accounting curriculum and the nurturing of
ethical accountants, there are certain barriers such as time constraints, lack of knowledge,
skills, materials and competency in the task.

Table 29
Significant Difference on the Respondents’ Problem Encountered in Integrating
Ethics in the Accounting Curriculum when grouped according to Age
Age Mean p-value Decision Remark

F-test
15 to 16
3.59
years old
17 to 18
3.66
years old
a. Lack in the knowledge
19 to 20
of accounting professors 3.42 Not
years old 2.301 .058 Accept Ho
on how to integrate significant
ethics in a certain topic. 21 to 22
3.08
years old
Above 22
4.00
years old
Total 3.48
15 to 16
4.36
years old
17 to 18
4.04
years old
b. Accounting curriculum 19 to 20
has a compact and 3.91
years old Not
heavy syllabus and 1.468 .211 Accept Ho
significant
stresses on the
21 to 22
accounting content. 4.04
years old
Above 22
4.00
years old
Total 3.98
15 to 16
4.18
years old
17 to 18
4.10
c. Accounting Program years old
gives more attention
towards the students’ 19 to 20
3.95 Not
understanding of the years old 1.427 .224 Accept Ho
significant
technical content for
students’ modest 21 to 22
4.31
achievement. years old
Above 22
3.86
years old
Total 4.03
15 to 16
4.00
years old
17 to 18
3.58
years old
d. Minimal knowledge
related to an appropriate 19 to 20
3.43 Not
approach on teaching years old 1.789 .205 Accept Ho
Significant
accounting ethics that
should be used. 21 to 22
3.35
years old
Above 22
4.43
years old
Total 3.52
15 to 16
4.09
years old
e. Time restraint in
teaching accounting 17 to 18 Not
3.98 .757 .554 Accept Ho
causes lack of time in years old significant
integrating ethics.
19 to 20
3.94
years old
21 to 22
3.92
years old
Above 22
4.57
years old
Total 3.97
15 to 16
3.95
years old
17 to 18
3.62
years old
f. There are too few
19 to 20 Not
incentives to incorporate 3.57 1.122 .346 Accept Ho
years old significant
ethics into the curriculum
21 to 22
3.46
years old
Above 22
3.86
years old
Total 3.60
15 to 16
3.64
years old
17 to 18
3.97
years old
g. The curriculum is
19 to 20
already full, and there is 3.86 Not
years old 1.779 .133 Accept Ho
little room for ethics significant
21 to 22
education. 4.00
years old
Above 22
4.71
years old
Total 3.90
h. Classes had grown
too large to have the
same intimate
15 to 16
discussions about ethical 3.77
years old Not
issues that the faculty .061 .993 Accept Ho
significant
enjoyed when classes
were smaller.
17 to 18
3.86
years old
19 to 20
3.84
years old
21 to 22
3.92
years old
Above 22
3.86
years old
Total 3.85
The table shows the significant difference on the respondents’ problem encountered
when group according to age. The result shows that there is no significant difference on the
problem encountered in integrating ethics in the accounting curriculum of the state
universities in Manila when group according to age since the p-value is greater than 0.05.
In accordance to table above having F- test of 2.301, 1.468, 1.427, 1.789, .757,
1.122, 1.779, and .061 respectively and a P value of .058, .211, .224, .205, .554, .346, .133,
and .993 respectively , it presents that when group according to age we cannot see a
significant difference on the problems encountered because they all have p-value greater
than 0.05 .
Table 30
Ethics in the Accounting Curriculum when grouped according to Sex

Male 3.34
a. Lack in the knowledge of
accounting professors on Female 3.55 Not
how to integrate ethics in a significant
certain topic.
Total 3.48
Male 3.88
b. Accounting curriculum has a
Not
compact and heavy syllabus and Female 4.03 2.080 .150 Accept Ho significant
stresses on the accounting content.
Total 3.98
c. Accounting Program gives more Male 4.09

attention towards the students’
Not
understanding of the technical Female 4.00 .881 .349 Accept Ho
significant
content for students’ modest
achievement. Total 4.03
d. Minimal knowledge related to an Male 3.50
appropriate approach on teaching Not
accounting ethics that should be significant
used. Total 3.52
Male 4.02
e. Time restraint in teaching
Not
accounting causes lack of time in Female 3.95 .392 .531 Accept Ho
significant
integrating ethics.
Total 3.97
Male 3.66
f. There are too few incentives to
Not
incorporate ethics into the Female 3.58 .621 .431 Accept Ho
significant
curriculum
Total 3.61
Male 3.93
g. The curriculum is already full,
Not
and there is little room for ethics Female 3.88 .211 .646 Accept Ho
significant
education.
Total 3.90
h. Classes had grown too large to Male 3.85
have the same intimate
Not
discussions about ethical issues Female 3.84 .009 .925 Accept Ho
significant
that the faculty enjoyed when
classes were smaller. Total 3.84
when group according to sex. The result shows that there is no significant difference on the
problem encountered in integrating ethics in the accounting curriculum of the state
universities in Manila when group according to sex since the p-value is greater than 0.05.
In accordance to table above having F- test of 3.074, 2.080, .881, .109, .392, .621,
.211, and .009 respectively and a P value of .080, .150, .349, .742, .531, .431, .646, and
.925 respectively , it shows that when group according to sex we cannot see a significant
difference on the problems encountered because they all have p-value greater than 0.05 .
Table 31
Ethics in the Accounting Curriculum when grouped according to Year Level

First Year 3.60
Second
3.81
Year
a. Lack in the knowledge
of accounting professors Third Year 3.63 Not
on how to integrate significant
ethics in a certain topic. Fourth Year 3.38
Fifth Year 3.15
Total 3.48
First Year 4.06

Second
b. Accounting curriculum 4.31
Year
has a compact and
heavy syllabus and Third Year 4.25 2.686 .031 Reject Ho Significant
stresses on the Fourth Year 3.86
accounting content.
Fifth Year 3.85
Total 3.98
First Year 3.99

Second
4.65
Year
c. Accounting Program
gives more attention Third Year 4.13
towards the students’
Fourth Year 3.93
understanding of the 3.861 .004 Reject Ho Significant
technical content for Fifth Year 4.10
students’ modest
achievement.
Total 4.03
First Year 3.60

Second
d. Minimal knowledge 3.77
Year
related to an appropriate
approach on teaching Third Year 3.56 1.121 .346 Accept Ho Not significant
accounting ethics that
should be used. Fourth Year 3.47
Fifth Year 3.25
Total 3.52
First Year 4.01
Second
4.04
Year
e. Time restraint in
teaching accounting Third Year 4.22
.910 .458 Accept Ho Not significant
causes lack of time in
integrating ethics. Fourth Year 3.89
Fifth Year 4.10
Total 3.97
First Year 3.63

Second
3.73
Year
incentives to incorporate Third Year 3.84 1.250 .289 Accept Ho Not significant
ethics into the curriculum
Fourth Year 3.52
Fifth Year 3.80

Total 3.61
First Year 3.83
Second
4.23
Year
g. The curriculum is
already full, and there is Third Year 4.19
1.542 .190 Accept Ho Not significant
little room for ethics
education. Fourth Year 3.86
Fifth Year 3.85

Total 3.91
First Year 3.78
h. Classes had grown Second
4.19
too large to have the Year
same intimate
Third Year 4.19
discussions about ethical 1.939 .104 Accept Ho Not significant
issues that the faculty
Fourth Year 3.82
enjoyed when classes
were smaller.
Fifth Year 3.55
Total 3.85
when group according to year level. For lack in the knowledge of accounting professors on
how to integrate ethics in a certain topic, the f-test is 1.928 and the computed p-value of
.105 is greater than the level of significance of 0.05. For accounting curriculum has a
compact and heavy syllabus and stresses on the accounting content, the f-test is 2.686 and
the computed p-value of .031 is less than the level of significance of 0.05. For accounting
program gives more attention towards the students’ understanding of the technical content
for students’ modest achievement, the f-test is 3.861 and the computed p-value of .004 is
less than the level of significance of 0.05. For minimal knowledge related to an appropriate
approach on teaching accounting ethics that should be used, the f-test is 1.121 and the
computed p-value of .346 is greater than the level of significance of 0.05. For time restraint
in teaching accounting causes lack of time in integrating ethics, the f-test is .910 and the
computed p-value of .458 is greater than the level of significance of 0.05. For there are too
few incentives to incorporate ethics into the curriculum, the f-test is 1.250 and the computed
p-value of .289 is greater than the level of significance of 0.05. For the curriculum is already
full and there is little room for ethics education, the f-test is 1.542 and the computed p-value
of .190 is greater than the level of significance of 0.05. For classes had grown too large to
have the same intimate discussions about ethical issues that the faculty enjoyed when
classes were smaller, the f-test is 1.939 and the computed p-value of .104 is greater than
the level of significance of 0.05. The result to questions A, D, E, F, G and H shows that
there is no significant difference on the problem encountered in integrating ethics in the
accounting curriculum of the state universities in Manila when group according to year level
since the p-value is greater than 0.05 except questions B and C that shows significant
difference since the p-value is less than 0.05.
Table 32
Ethics in the Accounting Curriculum when grouped according to University

a. Lack in the
knowledge of
Pamantasan
accounting
ng Lungsod ng 3.62 .950 .388 Accept Ho Not significant
professors on how
Maynila
to integrate ethics
in a certain topic.
Polytechnic
University of 3.48
the Philippines
Universidad
3.29
De Manila
Total 3.48
Pamantasan
ng Lungsod 3.85
ng Maynila
b. Accounting
curriculum has a Polytechnic
compact and heavy University of 4.04
2.182 .114 Accept Ho Not significant
syllabus and stresses the Philippines
on the accounting
content.
Universidad
3.74
De Manila
Total 3.98
Pamantasan
ng Lungsod 4.00
ng Maynila
c. Accounting Program
gives more attention
towards the students’ Polytechnic
understanding of the University of 4.05 .820 .441 Accept Ho Not significant
technical content for the Philippines
students’ modest
achievement.
Universidad
3.84
De Manila
Total 4.03
Pamantasan
ng Lungsod 3.51
d. Minimal knowledge
ng Maynila
related to an appropriate
approach on teaching 1.969 .141 Accept Ho Not significant
accounting ethics that Polytechnic
should be used. University of 3.56
the Philippines
Universidad De
3.19
Manila
Total 3.52
Pamantasan ng
Lungsod ng 3.98
Maynila
e. Time restraint in Polytechnic

teaching accounting University of the 3.98
causes lack of time in Philippines
integrating ethics.
Universidad De
3.84
Manila
Total 3.97
Pamantasan ng
Lungsod ng 3.45
Maynila

Polytechnic
incentives to
University of the 3.62 1.046 .353 Accept Ho Not significant
incorporate ethics into
Philippines
the curriculum
Universidad De
3.74
Manila
Total 3.60
Pamantasan ng
Lungsod ng 3.79
Maynila
g. The curriculum is Polytechnic

already full, and there University of the 3.94
is little room for ethics Philippines
education.
Universidad De
3.74
Manila
Total 3.90
Pamantasan
ng Lungsod ng 3.72
Maynila
h. Classes had grown
too large to have the
Polytechnic
same intimate
University of 3.92
discussions about 2.984 .052 Accept Ho Not significant
the Philippines
ethical issues that the
faculty enjoyed when
classes were smaller. Universidad
3.45
De Manila
Total 3.85
when group according to university. For lack in the knowledge of accounting professors on
how to integrate ethics in a certain topic, the f-test is .950 and the computed p-value of .388
is greater than the level of significance of 0.05. For accounting curriculum has a compact
and heavy syllabus and stresses on the accounting content, the f-test is 2.182 and the
computed p-value of .114 is greater than the level of significance of 0.05. For accounting
program gives more attention towards the students’ understanding of the technical content
for students’ modest achievement, the f-test is .820 and the computed p-value of .441 is
greater than the level of significance of 0.05. For minimal knowledge related to an
appropriate approach on teaching accounting ethics that should be used, the f-test is 1.969
and the computed p-value of .141 is greater than the level of significance of 0.05. For time
restraint in teaching accounting causes lack of time in integrating ethics, the f-test is .279
and the computed p-value of .757 is greater than the level of significance of 0.05. For there
are too few incentives to incorporate ethics into the curriculum, the f-test is 1.046 and the
computed p-value of .353 is greater than the level of significance of 0.05. For the curriculum
is already full and there is little room for ethics education, the f-test is .908 and the
computed p-value of .404 is greater than the level of significance of 0.05. For classes had
grown too large to have the same intimate discussions about ethical issues that the faculty
enjoyed when classes were smaller, the f-test is 2.984 and the computed p-value of .052 is
greater than the level of significance of 0.05.Therefore the result shows that there is no
significant difference on the problem encountered in integrating ethics in the accounting
curriculum of the state universities in Manila when group according to university since the p-
value is greater than 0.05.
Table 33
Ethics in the Accounting Curriculum when grouped according to Working Experience

Yes 3.44
a. Lack in the knowledge of
accounting professors on how to No 3.50 Not
.189 .664 Accept Ho
integrate ethics in a certain significant
topic. Total 3.48
Yes 3.89
b. Accounting curriculum has a
compact and heavy syllabus No 4.01 Not
and stresses on the accounting significant
content.
Total 3.98
c. Accounting Program gives Yes 4.08

more attention towards the
Not
students’ understanding of the No 4.01 .357 .551 Accept Ho
significant
technical content for students’
modest achievement. Total 4.03
d. Minimal knowledge related to an Yes 3.46

appropriate approach on teaching Not
.415 .520 Accept Ho
accounting ethics that should be No 3.54 significant
used.
Total 3.52
Yes 3.84
e. Time restraint in teaching
No 4.01 2.127 .146 Accept Ho Not
accounting causes lack of time in
significant
integrating ethics.
Total 3.97
Yes 3.58
f. There are too few incentives to Not
No 3.61 .067 .797 Accept Ho
incorporate ethics into the curriculum significant
Total 3.60
Yes 3.82
g. The curriculum is already full, and
Not
there is little room for ethics No 3.93 .728 .394 Accept Ho
significant
education.
Total 3.90
h. Classes had grown too large to Yes 3.71

have the same intimate discussions Not
about ethical issues that the faculty No 3.89 significant
enjoyed when classes were smaller.
Total 3.85
when group according to working experience. For lack in the knowledge of accounting
professors on how to integrate ethics in a certain topic, the f-test is .189 and the computed
p-value of .664 is greater than the level of significance of 0.05. For accounting curriculum
has a compact and heavy syllabus and stresses on the accounting content, the f-test is
1.299 and the computed p-value of .225 is greater than the level of significance of 0.05. For
accounting program gives more attention towards the students’ understanding of the
technical content for students’ modest achievement, the f-test is .357 and the computed p-
value of .551 is greater than the level of significance of 0.05. For minimal knowledge related
to an appropriate approach on teaching accounting ethics that should be used, the f-test is
.415 and the computed p-value of .520 is greater than the level of significance of 0.05. For
time restraint in teaching accounting causes lack of time in integrating ethics, the f-test is
2.127 and the computed p-value of .146 is greater than the level of significance of 0.05. For
there are too few incentives to incorporate ethics into the curriculum, the f-test is .067 and
the computed p-value of .797 is greater than the level of significance of 0.05. For the
curriculum is already full and there is little room for ethics education, the f-test is .728 and
the computed p-value of .394 is greater than the level of significance of 0.05. For classes
had grown too large to have the same intimate discussions about ethical issues that the
faculty enjoyed when classes were smaller, the f-test is 1.792 and the computed p-value of
.182 is greater than the level of significance of 0.05. Therefore result shows that there is no
significant difference on the problem encountered in integrating ethics in the accounting
curriculum of the state universities in Manila when group according to working experience
since the p-value is greater than 0.05.

Chapter 5
SUMMARY OF FINDINGS, CONCLUSIONS, AND RECOMMENDATION
This chapter confers the results of the study conducted by the researchers about
integrating the accounting ethics of Bachelor of Science in accountancy curriculum in state
universities in Manila. It includes the summary, findings, conclusions and recommendations
of the research.
Summary of Findings
The conducted study aims to evaluate the ethics integration on accounting
curriculum of each state universities and how should accounting ethics be taught. This
study attempts to identify the profile of respondents; the need for ethics integration; any
significant difference between the respondent’s profile and evaluation on the need of
integration of ethics in accounting curriculum; in what way, the respondents would want the
accounting ethics be taught; problems encountered in integrating ethics in curriculum; any
significant difference on the respondent's perception about the model on how should
accounting ethics be taught when they are grouped according to their profile; problems
encountered in integrating ethics in the accounting curriculum of the state universities in
Manila and any significant difference on the problems encountered in integrating ethics in
the accounting curriculum of the state universities in Manila when they are grouped
according to their profile.

The gathered data from the questionnaires were analyzed and interpreted using
statistical tools such as frequency and percentage to categorize the respondents according
to accountancy student’s age, sex, year level, university and working experience.
Significant findings of this study were presented as follow based on the statement of
the problem presented in the first chapter.
Respondents’ Profile. Five variables were used in the research to determine the
respondents’ profile, includes: (1) age, (2) sex, (3) year level, (4) university and (5) working
experience.
Findings showed that the highest frequency of the respondents belong to the age
bracket of 19 to 20 years old with a percentage of 57.54. Majority of the respondents were
female with a percentage of 66.00. Moreover, mostly of the respondents are fourth year
students with a percentage of 50.10. It also shows that most of the respondents are enrolled
in Polytechnic University of the Philippines with a percentage of 76.60. Most of the
respondents do not have any working experience with a percentage of 74.70.
Need For Ethics Integration in Accounting Curriculum. Findings shows that
respondents strongly agree in all the factors listed in the need for ethics integration in
accounting curriculum with an overall mean 4.56.
Difference between the Respondent’s Profile and Evaluation on the Need of
Integration of Ethics in Accounting Curriculum. The study exhibits that there is insignificant
difference between the students’ profile and need for ethics integration when grouped
according to age, sex, year level, university and work experience. The computed p-value
were more than margin of error of .05 which implies insignificant difference, hence null
hypothesis was accepted.

Ethics Education in Accounting. Four variables were used in the research to
determine the ethics education in accounting. This includes: (1) What should be taught (2)
When should accounting ethics be taught (3) How should accounting ethics be taught and
(4) Who should accounting ethics be taught (5) Method of Delivery
Findings showed that the respondents strongly agree in all elements listed in the
what should be taught part with an overall mean of 4.33. Majority of the respondents chose
‘first year’ about when should accounting ethics be taught with a frequency of 179 and a
percentage of 49.9%. Mostly of the respondents selected as a stand-alone subject
regarding how should accounting ethics be taught with a frequency of 167 and percentage
of 46.5%. Additionally, 266 out of 359 respondents selected accounting professors in terms
of who should accounting ethics be taught with a percentage of 74.1%. Lastly, most of the
respondents selected individual and group repost as a method of delivery with a frequency
of 185 and frequency 51.5%.
Difference between the Respondents’ Profile and Evaluation on the Ethics
Education in Accounting.
 What should be taught. The study exhibits that there is insignificant
difference between the students’ profile and ethics education in accounting
when grouped according to sex, year level and work experience. The
computed p-value were more than margin of error of .05 which implies
insignificant difference, hence null hypothesis was accepted. However, the
study conducted shows that there is significant difference between the
students’ profile and ethic education in accounting when grouped according

to age and university. The computed p-value were less than .05 which
denotes significant difference, thus null hypothesis was rejected.
 When should accounting ethics be taught. The study exhibits that there is
insignificant difference between the students’ profile and ethics education in
accounting when grouped according to age, sex, year level, university and
working experience. The computed p-value were more than margin of error
of .05 which indicates insignificant difference. Null hypothesis was accepted.
 How should accounting ethics be taught. The study shows that there is
working experience. The p-value is more than margin of error of .05, hence
null hypothesis was accepted.
 Who should teach accounting ethics. The study suggests that there is
working experience. The computed p-value were more than margin of error
of .05 which implies insignificant difference, hence null hypothesis was
accepted.
Problems Encountered in Integrating Ethics in Curriculum. The study showed that
respondents find the all problems encountered stated are serious (3.79).
Difference between the Respondent’s Profile and Evaluation on the Problems
Encountered in Integrating Ethics in Curriculum. The study exhibits that there is insignificant
difference between the students’ profile and problems encountered when grouped
according to age, sex, university and work experience. The computed p-value were more
than margin of error of .05 which implies insignificant difference, hence null hypothesis was
accepted. However, the study conducted presents that there is significant difference
between the students’ profile and problems encountered when grouped according to year
level. The computed p-value were less than .05 which denotes significant difference, thus
null hypothesis was rejected.
Conclusions
Based on the study that was conducted by the researchers, the following
conclusions were drawn:
1. Majority of the respondents of this study were 19 to 20 years old, female and
fourth year students. With regards to the name of university majority of the respondents
came from Polytechnic University of the Philippines. Most of them have no working
experience.
2. The respondents strongly agree that there is a need for ethics education in the
accounting curriculum.
3. The study showed that there is no significant difference in the students’ profile
and need for ethics education when grouped according to age, sex, year level, name of
university and working experience with regards to ensure that students understand well the
profession as well as becoming honest at all times, to enhance the student’s ability of
decision making that can affect materially to a situation, for the students to care more about
the accuracy of information, to expose accounting students from good moral behavior in
accounting field, to provide opportunity for students to recognize and resolve ethical issues,
by applying their current values, for the students to be aware about the ethical dilemmas
and ethical responsibilities of an accountant, to give rise to the integrated students about
academic and personality in accounting education system and to prepare the students in
complying to certain requirements of accounting ethics standards.
4. Majority of the respondents are in favor that ethics should be taught during their
first year level of being a student. Most of the respondents chose a stand-alone subject for
accounting ethics as a subject. When it comes to who should teach accounting ethics,
accounting professors is selected by the respondents. The top three method of delivery with
the highest choice which is selected by the respondents are individual and group report,
case analysis and classroom discussion.
5. There is no significant difference between the students’ profile and ethics
education in accounting on what should be taught when grouped according to sex, year
level and work experience. However, the study conducted shows that there is significant
difference between the students’ profile and ethic education in accounting when grouped
according to age and university. Moreover, there is no significant difference between the
students’ profile and ethics education in accounting on when should accounting ethics be
taught, how should accounting ethics be taught and who should teach accounting ethics
when grouped according to age, sex, year level, university and working experience.
6. Based on the result of problem encountered in Integrating Ethics in the
Accounting Curriculum of the State Universities in Manila the respondents determine the
problem encountered in integrating ethics in the accounting curriculum to be serious.
7. The study showed that there is no significant difference in the problems
encountered in integrating ethics as regards to lack in the knowledge of accounting

professors on how to integrate ethics in a certain topic, minimal knowledge related to an
appropriate approach on teaching accounting ethics that should be used, time restraint in
teaching accounting causes lack of time in integrating ethics, there are too few incentives to
incorporate ethics into the curriculum, the curriculum is already full, and there is little room
for ethics education and classes had grown too large to have the same intimate discussions
about ethical issues that the faculty enjoyed when classes were smaller when grouped
according to the students’ profile age, sex, name of university and working experience.
However, there is a significant difference in the problems encountered in integrating ethics
with regards to accounting curriculum has a compact and heavy syllabus and stresses on
the accounting and accounting program gives more attention towards the students’
understanding of the technical content for students’ modest achievement when grouped
according to year level.
Recommendations
Distinct feature of accounting is accepting responsibility towards people, thus
integration of Accounting Ethics in BS Accountancy depends on the University and
Commission on Higher but in light of the foregoing, the following recommendations are
proposed and may be used as a basis of integrating the accounting ethics in BS
Accountancy curriculum:
For the universities and CHED, students strongly agree on the factors stating the
need of ethics integration: to ensure that students understand well the profession as well as
becoming honest at all times, to enhance the student’s ability of decision making that can
affect materially to a situation, for the students to care more about the accuracy of
information, to expose accounting students from good moral behavior in accounting field, to
provide opportunity for students to recognize and resolve ethical issues by applying their
current values, for the students to be aware about the ethical dilemmas and ethical
responsibilities of an accountant, to give rise to the integrated students about academic and
personality in accounting education system and to prepare the students in complying to
certain requirements of accounting ethics standards.
The researchers recommend to teach the IESBA codes of professional conduct,
Ethical Collapse and Issues and Ethical Dilemmas of Accountants and Integrating Ethics in
Making Business Decisions because the students prefer to learn more about the IESBA
codes of professional conduct because it significantly influence the behavior and judgment
of practicing accountants and auditors. Next are the Ethical Systems Framework/ Ethical
Collapse and Issues and Ethical Dilemmas of Accountants, according to study conducted
by Shawyer (2006) the ethical and moral dilemma issues currently shows the growing
concern to integrate ethics into the accounting curriculum that was intended to build up
integrated individuals which cover the aspects of character, attitude, morality, and as well as
the personality of the individuals according to the tenets of religion, culture and civilization.
Lastly, respondents also strongly agree to the need for ethics integration and teach the
Integrating Ethics in Making Business Decisions in relation to this Frank (2010) business
organizations rely and trust the schools in teaching ethics to the students so that when they
face the corporate world they would be ready and competent enough to give the right
judgement and decision to every problem they would encounter.
As to when should accounting ethics be taught, the researchers propose that
Accounting ethics be taught to the students in their first year in the curriculum. By exposing
accounting students on the professional ethics at early semester shape their moral and
values stronger. Thomas (2012) states in his current study how a university accounting
education affects the rationales used by accounting and first-year business students in
making ethical decisions.
When it comes on how the students want to integrate the Ethics on the curriculum,
the researchers recommended a standalone subject. In that way the students can focus
more on this area by having a specific course outline to study. According to Chawla et al.
(2015) accountants have been in a situation that requires them to choose between
alternatives that must be evaluated as ethical or unethical. And the solution to such problem
is to teach accounting ethics as a stand-alone course as part of a multiple model approach.
Accounting students should be able to understand deeply the basic concepts of ethics for
them to be able to learn how to act ethically. Another related study, Graham (2012) stated
that a stand-alone ethics approach could let the students learn ethics all in one place and it
would be easier for them to focus on the subject. For a better future career, ethics should be
handled as a part of greater employability program for the students
The researchers suggest that accounting professors should teach accounting ethics
subject because they have more actual experience to this field and they can easily address
to the student what ethics really is. A similar study, WIlliam (2010) said that the major
concern is whether the accounting faculty can effectively teach ethics. Since ethics is a
subject that focuses mostly on morals like issues and development. Yet, accounting
professors are well qualified to teach accounting ethics since they are greatly exposed to
the codes of ethics established by accounting governing bodies such as the AICPA.
By methods of delivery, the researchers suggest that individual and group report,
case analysis and classroom discussion should be used. Based on related study Individual
reports encourages students to have self-reflection to apply what they have learned. Group
reports needs collaboration that allows students to actively participate in the learning
process by talking with each other and listening to others opinions. Also active pedagogy
such as case studies and role-playing should be used to expose students to ethical issues
in all areas of accounting. These teaching methods encourage students to become more
involved in the information they are learning and challenge them to apply ethical theory and
reasoning to real-life situations (Hammer, 2010). Lecturing allows the professor to
disseminate new information related to ethical theories, past studies and codes of ethics to
the students (Williams & Elson 2010).
On the integration of accounting ethics in accounting curriculum problems are found
that restraint the process of integrating values and ethics in accounting curriculum. The
researchers suggests that this problem needs to be duly and properly acknowledged,
addressed and redressed before efforts at integration can proceed. Accounting Ethics
educators need to have adequate knowledge, skills and diversified techniques of teaching
ethics. They should be given more training in ethics coverage and delivery approach and
methods suitable with the topics taught and the level of the students’ ability, to enable them
to deliver effectively. Accounting Curriculum should give way for the Accounting Ethics
subject and give it enough time for it to be effective. Based on this a related study, Ahmad
(2015) revealed that while accounting educators believed in the integration of ethics in
accounting curriculum and the nurturing of ethical accountants, there are certain barriers
such as time constraints, lack of knowledge, skills and competency in the task, and lack of
reference materials to be used in teaching accounting ethics.

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Appendix 1
Certification of Statistical Treatment

Appendix 2
Survey Questionnaire
Dear Respondent:
We are researchers and graduating accounting students at Polytechnic University of
the Philippines. For our final requirement, we are conducting a research about “Integrating
the Accounting Ethics of Bachelor Of Science in Accountancy Curriculum in State
Universities In Manila”. Because you are one of the accounting students of the selected
universities (PLM, PUP, UDM), we are inviting you to participate in this research study by
completing the survey questionnaire. The following questionnaire will require few minutes to
complete. There is no compensation for responding nor there is any known risk. If you
choose to participate in this survey, your answers are completely confidential and will be
released only as part of group summaries. Thank you very much for taking the time to
assist us on our educational endeavors.
Name (optional): ______________________
Direction: Answer the following questions by putting a check mark [√] that corresponds your
answers.
SECTION A: Profile of the Respondents
A. Age:
[ ] 15-16 years old [ ] 21-22 years old
[ ] 17-18 years old [ ] Above 22 years old
[ ] 19-20 years old
B. Sex
[ ] Male [ ] Female
C. Year Level
[ ] First Year [ ] Fourth Year
[ ] Second Year [ ] Fifth Year
[ ] Third Year
D. Name of University
[ ] PamantasanngLungsodngMaynila
[ ] Polytechnic University of the Philippines
[ ] Universidad De Manila
E. Do you have any working experience?
[ ] Yes [ ] No
If yes:
[ ] Part time job [ ] On-the-job Training
[ ] Others (please specify): _________
SECTION B: Need for Ethics Integration
Direction: The following are the factors that determine the need for accounting ethics
integration. Please check [√] the rating which you think that best describes the
importance of ethics integration.
5- Strongly Agree
4- Agree
3- Neutral
2- Disagree
1- Strongly Disagree
Why do you think there is a need for ethics integration? 5 4 3 2 1
a. To ensure that students understand well the profession
as well as becoming honest at all times.
b. To enhance the student’s ability of decision making that
can affect materially to a situation
c. For the students to care more about the accuracy of
information
d. To expose accounting students from good moral
behavior in accounting field
e. To provide opportunity for students to recognize and
resolve ethical issues, by applying their current values

f. For the students to be aware about the ethical dilemmas
and ethical responsibilities of an accountant.
g. To give rise to the integrated students about academic
and personality in accounting education system.
h. To prepare the students in complying to certain
requirements of accounting ethics standards.
II. What should be taught? 5 4 3 2 1
a. IESBA Code of Ethics For Professional Committee
b. Ethical Systems Framework/ Ethical Collapse and Issues
c. Ethical Dilemmas of Accountants
d. Integrating Ethics in Making Business Decisions
SECTION C: Ethics Education in Accounting
Direction: Answer the following questions by putting a check mark [√] that correspond
your answers towards teaching Accounting Ethics in BSA Curriculum.
A. If when should Accounting Ethics be taught?

[ ] First Year [ ] Fourth Year
[ ] Second Year [ ] Fifth Year
[ ] Third Year
B. How should Accounting Ethics be taught?
[ ] As a standalone subject
[ ] As a component of another subject
[ ] Integrated in all subjects
C. Who should teach Accounting Ethics?
[ ] Accounting Professors [ ] Philosophy Professors
[ ] Humanities Professors [ ] Sociology Professors
Others (please specify): ___________________________
D. Method of delivery
[ ] Case Analysis [ ] Classroom Discussions
[ ] Individual and Group Reports [ ] Guest Speakers
[ ] Simulations Others (please specify): ___________
SECTION D: Problems Encountered in Integrating Ethics in Curriculum
Direction: The following are the problems encountered by the respondents in
integration of accounting ethics in the curriculum. Please check [√] the rating which you
think that best describes the frequency of occurrence of those problems using the
following scale:
5- Very Serious
4- Serious
3- Somehow Serious
2- Less Serious
1- Not Serious
Problems Encountered 5 4 3 2 1
a. Lack in the knowledge of accounting professors on how
to integrate ethics in a certain topic.
b. Accounting curriculum has a compact and heavy syllabus
and stresses on the accounting content.
c. Accounting Program gives more attention towards the
students’ understanding of the technical content for
students’ modest achievement.
d. Minimal knowledge related to an appropriate approach
on teaching accounting ethics that should be used.
e. Time restraint in teaching accounting causes lack of time
in integrating ethics.
f. There are too few incentives to incorporate ethics into the
curriculum
g. The curriculum is already full, and there is little room for
ethics education.
h. Classes had grown too large to have the same intimate
discussions about ethical issues that the faculty enjoyed
when classes were smaller.
Appendix 3
Biographical Statement
Shella Marie B. Casil is a 4th year accountancy student currently studying at the
Polytechnic University of the Philippines. She Is a member of the PUP Junior Philippine
lnstitute of Accountants and the National Federation of Junior Philippine Institute of
Accountants. She graduated in high school as the Salutatorian from PagAsa National High
School. Her persistence and resourcefulness helps in the completion of the study.
Trisha Jane C. Dela Cruz is a 4th year accountancy student currently studying at
Polytechnic University of the Philippines. She is a member of the PUP Junior Philippines
Institute of Accountants and the National Federation of Junior Philippine Institute of
Accountants. She graduated in high school in Parañaque National High School - Special
Science program. Her technical skills, flexibility and research skills substantially contribute
in the accomplishment of the study.
GerikaJeyca D.V. Dominguez is a 4th year accountancy student currently studying at the
Polytechnic University of the Philippines . She Is a member of the PUP Junior Philippine
Institute of Accountants and the National Federation of Junior Philippine Institute of
Accountants. She graduated in high school in St. John’s Academy. She is diligent on what
she does and is determined to accomplish her goals that contribute in the completion of the
study.
Cyrile S. Mandap is a 4th year accountancy student currently studying at the Polytechnic
University of the Philippines . She Is a member of the PUP Junior Philippine lnstitute of
Accountants and the National Federation of Junior Philippine Institute of Accountants. She
graduated in high school in Assumpta Technical High School. Her patience, knowledge and
research skills brought accomplishment in the study.
Nicole C. Nacario is a 4th year accountancy student currently studying at the Polytechnic
University of the Philippines. She Is a member of the PUP Junior Philippine lnstitute of
Accountants and the National Federation of Junior Philippine Institute of Accountants. She
graduated in high school as the 2ndhonorable mention from Siniloan National High School.
Her passion on what she does contributes to the accomplishment of the study.

Integrating The Accounting Ethics of Bachelor of Science in Accountancy Curriculum in State Universities in Manila

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POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

INTEGRATING THE ACCOUNTING ETHICS OF BACHELOR OF

In Partial Fulfillment of the Requirements for the Degree

Casil, Shella Marie B.

This thesis entitled “INTEGRATING THE ACCOUNTING ETHICS OF BACHELOR

MR. JOHN CHRISTOPHER R. RETARDO, CPA, SSCP, MBA

Approved by the PANEL OF EXAMINERS on Oral Examination on October 13,

LILIAN DLM. LITONJUA, CPA, MBA

who provided them the possibility to complete their thesis writing:

love and support to the College of Accountancy and Finance.

and guidance helped us in writing this thesis.

research to various perspectives.

survey questionnaires honestly.

ng bayan” children during the writing of this study.

substantial and informative study.

“INTEGRATING THE ACCOUNTING ETHICS OF BACHELOR OF SCIENCE IN

ACCOUNTANCY CURRICULUM IN STATE UNIVERSITIES IN MANILA” for the degree of

Bachelor of Science in Accountancy from the Polytechnic University of the Philippines,

CASIL, SHELLA MARIE B.

DELA CRUZ, TRISHA JANE C.

DOMINGUEZ, GERIKA JEYCA D.V.

Title : Integrating the Accounting Ethics of Bachelor of Science in

Accountancy Curriculum in State Universities in Manila

Researchers : Shella Marie B. Casil

Trisha Jane C. Dela Cruz

Gerika Jeyca D.V. Dominguez

Degree : Bachelor of Science in Accountancy

Institution : Polytechnic University of the Philippines

Adviser : John Christopher R. Retardo, CPA, SSCP, MBA

This study aims to determine the assessment of Bachelor of Science in Accountancy

further administered through statistical analysis.

and working experience to determine if there is a significant difference in the evaluation of

accounting ethics in state universities in Manila.

Keywords: Accountancy, Curriculum, Education, Ethics, Integration

Profile of the Respondents 13

Need for Ethics Integration in Accounting Curriculum 38

Ethics Integration in Accounting Curriculum 51

Problems Encountered in Integrating Ethics in Curriculum 67

5 Summary of Findings, Conclusions, and Recommendations

Number Title Page

2 Sample Size of Each Universities 27

3 Likert Scale of Level of Agreement 29

4 Likert Scale of Level of Seriousness 30

5 Frequency and Percentage Distribution of Respondents’ 35

Number Title Page

THE PROBLEM AND ITS SETTING

accountants play a big part of it.

recognised by the accounting profession. It is a precondition of qualification that

accountants engage in a programme of structured training in ethics and, in most countries,

International Federation of Accountants (IFAC, 2009 and ICAEW, 2010).

The Bachelor of Science in Accountancy program is composed of a minimum of 173

attitude of learning to learn, to maintain their competence later as professional accountants

The BSA program should provide a foundation of professional knowledge,

taught on accountancy curriculum to humanize accounting students, that it should generate

a sense of moral commitment towards society.

Based on the descriptions above, it is stated that the implementation of integration

deeply focused on in accounting education. Therefore, this research is intended to discuss

Code of Ethics for Professional Accountants establishes ethical requirements for

accountants to ensure compliance with the five fundamental principles of ethics:

 Integrity. Professional accountant should be straightforward and honest in all

professional and business relationships.

 Objectivity. Professional accountant should not allow bias, conflict of interest or