The effect of religiosity and anti-corruption intentions on morality among accounting students.

This study investigated the influence of religiosity and anti-corruption intentions on the morality of accounting students. A descriptive research design was employed to identify and analyse factors potentially associated with the phenomenon under investigation. The design was both analytical and correlational, examining variables and their interrelationships, and cross-sectional, as data were collected within a specific timeframe. A census method was used, encompassing all final-year accounting education students from the University of Cape Coast (UCC) and the University of Education, Winneba (UEW), comprising 120 students from UCC and 53 from UEW. Data were collected using a structured six-part, closed-ended questionnaire designed to comprehensively address the variables under study. Analysis was conducted through Structural Equation Modeling (SEM), employing the Partial Least Squares Structural Equation Modeling (PLS-SEM) method using Smart PLS 4 (v 4.1.0.9) software. The findings revealed a statistically significant effect of religiosity on the morality of accounting students. However, no statistically significant effect was found between anti-corruption intentions and morality but a statistically significant effect was observed when the relationship between anti-corruption intentions and morality was mediated by religiosity. It was recommended that educational institutions should design programmes that incorporate discussions on ethical values informed by religious and cultural principles by focusing on universal ethical concepts, such as honesty, accountability, and respect, which are common across various religions.