Navigating ethical boundaries: an in-depth evaluation of ethical knowledge among accounting faculty in higher education institutions

This study examined ethical knowledge of accounting faculty in Ghanaian tertiary institutions and assessed the extent to which accounting curricula align with the Professional Values, Ethics, and Attitudes (PVEA) requirements of International Education Standard 4 (IES 4). Motivated by persistent ethical failures within the accounting profession and limited empirical evidence from developing economies, the study adopted a positivist paradigm and cross-sectional survey design. Data were collected from accounting faculty across public tertiary institutions in Ghana during the 2023–2024 academic year, yielding 69 usable responses through a census approach. Descriptive statistics and multiple linear regression were employed for data analysis. The findings revealed that accounting curricula demonstrated approximately 70% alignment with IES 4 requirements and that faculty members possessed high levels of ethical knowledge. Regression results further indicated that religiosity significantly influenced ethical knowledge, whereas sex and age showed no statistically significant effects. The study contributes to accounting education literature by providing one of the first empirical evaluations of faculty ethical knowledge and curriculum alignment with international ethics standards in Ghana. The findings emphasize the importance of value-based orientations, faculty development initiatives, and stronger ethics integration within accounting curricula. These measures can enhance ethical preparedness among future accounting professionals worldwide.