A Comparative Analysis of Accounting Ethics in Decision Making between Private and Public Organizations: A Case Study of Morogoro Municipality, Tanzania

Masangura, Albano A. and Tlegray, John B. (2024) A Comparative Analysis of Accounting Ethics in Decision Making between Private and Public Organizations: A Case Study of Morogoro Municipality, Tanzania. Asian Journal of Economics, Business and Accounting, 24 (10). pp. 416-428. ISSN 2456-639X

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Abstract

Ethics in organizations is a matter of great interest to those entrusted to run the organizations. The purpose of this study was to conduct a comparative analysis of accounting ethics in decision making between private and public organizations within Morogoro Municipality, aiming to explain how ethical standards are maintained and perceived in these differing organizational contexts. It was guided by four objectives which were to determine the extent to which there is objectivity, to determine the extent to which there is integrity in decision making by private and public organizations in Morogoro Municipality, to determine the extent to which there is professional competence in decision making by private and public organizations in Morogoro Municipality, to determine the extent to which there is confidentiality in decision making by private and public organizations in Morogoro Municipality.

The study used a descriptive research design. The target population of this study comprised personnel who are directly or indirectly involved with accounting practices in private and public organizations. The sample size for this study was 176 respondents. Descriptive statistics and t-tests were used to analyze quantitative data. The findings indicate that while both sectors value ethical principles, private organizations generally exhibit higher levels of commitment to objectivity, professional competence, confidentiality, and ethical behavior. In contrast, public organizations show a stronger inclination towards accountability. To address these differences, private organizations should focus on enhancing ethical training, fostering accountability, investing in professional development, and strengthening confidentiality policies. Public organizations, on the other hand, should develop targeted ethical training, promote a strong ethical culture, invest in professional skills development, and review their confidentiality policies to better align with sector-specific needs.

Item Type: Article
Subjects: Research Asian Plos > Multidisciplinary
Depositing User: Unnamed user with email support@research.asianplos.com
Date Deposited: 26 Oct 2024 05:39
Last Modified: 26 Oct 2024 05:39
URI: http://abstract.stmdigitallibrary.com/id/eprint/2615

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