Heliyon 10 (2024) e26752

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Heliyon
journal homepage: www.cell.com/heliyon

Research article

A reasoned action approach to understanding anti-corruption

intentions among MBA (accounting) students in Ghana
Joseph Tufuor Kwarteng *, Maxmos Walasi Kobi Servoh
Department of Business and Social Sciences Education, College of Education Studies, University of Cape Coast, Ghana

A R T I C L E I N F O A B S T R A C T

Keywords: Drawing on the reasoned action approach theory, the study aimed to examine the logical pattern
Accounting involved in the development and manifestation of anti-corruption (ethical) intentions among
Ethics accounting students. Data were collected from 447 Master of Business Administration (MBA)
Corruption
(Accounting) students in Ghana, using an explanatory correlational design and a simple random
Anticorruption
sampling technique. The results indicated that the ethical attitude of MBA (Accounting) students
is primarily influenced by mimetic, coercive beliefs, and religiosity, with normative belief
showing no significant contribution to shaping ethical attitudes. The findings imply that ethical
attitude in accounting serves as a pertinent precursor to the anti-corruption intentions of MBA
(Accounting) students. The study recommends that institutions should allow accounting students
to uphold their religious values, and that efforts to enhance ethical accounting attitudes should be
promoted to foster anti-corruption behaviours among accounting students.

1. Introduction

Corruption has become a pressing issue, gaining significant public attention and discussion. Its adverse impact on the socio-
economic development of nations, particularly in the provision of quality services and the perpetuation of income inequality and
poverty, cannot be overstated [9]. Disturbingly, recent reports from the Auditor General in Ghana indicate an increase in misap­
propriation of state funds and corrupt practices in the government sector [13]. Administrators, such as spending officers, procurement
officers and accounting officers, responsible for safeguarding organizational resources and fighting corruption, are often involved in
these acts [29]. Urgent attention is required to understand why accounting officers, tasked to protect corporate resources, engage in
scandalous activities. Failure to investigate and address this issue could lead to a decline and eventual erosion of public trust in ac­
counting officers.
As gatekeepers of organizations, accountants play a crucial role in ensuring the judicious use and proper accounting of organi­
zational resources. Accordingly, corruption is nearly impossible without the involvement of accounting officials. This emphasizes the
need to examine corruption among accounting and prospective accounting practitioners [29]. If future gatekeepers are corruptible
then there is no hope for accountability and stewardship in corporate affairs.
While external factors such as opportunity, pressure and rationalization have been studied, focusing on the individual behaviour of
gatekeepers is essential in addressing [30]. The concept of corruptibility involves intentional or unintentional efforts to misappropriate
or embezzle resources. Anti-corruption intention, therefore, represents an individual’s commitment to avoiding corrupt practices [35].

* Corresponding author.
E-mail address: jtkwarteng@ucc.edu.gh (J.T. Kwarteng).

https://doi.org/10.1016/j.heliyon.2024.e26752
Received 14 June 2023; Received in revised form 14 February 2024; Accepted 19 February 2024
Available online 20 February 2024
2405-8440/© 2024 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC license
(http://creativecommons.org/licenses/by-nc/4.0/).
J.T. Kwarteng and M.W.K. Servoh Heliyon 10 (2024) e26752

It is crucial for accounting students (future gatekeepers) to develop anti-corruption behaviours to reflect their readiness to make
anti-corruption or ethical decisions and contribute to the eventual prevention of corruption.
Developing anti-corruption or ethical behaviours among accounting students during their education and training is, thus, crucial
for the successful fight against corruption [16]. Ethical attitudes such as being straightforward, honest, unbiased, careful, and
confidential, are vital in countering corruption [21]. This involves a strong commitment to moral principles, a sense of responsibility
toward ethical conduct, and the willingness to act by ethical norms and values. Ethical attitudes influence how individuals, including
accounting officials and future accountants, approach ethical dilemmas and make decisions that are aligned with ethical standards ([4,
28,31]).
Dispositions towards corruption could be influenced by individuals’ belief systems shaped by social environments. Coercive,
mimetic, and normative isomorphisms encompass socially influenced beliefs stemming from institutional theory ([10,12,33]). Co­
ercive beliefs entrench convictions about potential penalties or negative consequences associated with engaging in unethical
behaviour. Mimetic belief involves adopting ethical attitudes and behaviours by observing and modelling the conduct of peers or role
models. Normative belief highlights ethical attitudes and behaviours that should align with the prevalent ethical standards within the
profession and wider society. These beliefs are linkable to the ethical attitudes that accounting officials may develop ([18,28]).
Religiosity, encompassing various dimensions of faith, has also been cited to influence ethical behaviour ([19]). It has been
identified as a significant contributor to ethical behaviours among auditors ([2,27]). It shapes perceptions of what is morally
acceptable or unacceptable within society. In Ghana, where Christianity and Islam are predominant, religious beliefs contribute to
ethical behaviours by promoting values such as truthfulness and detesting theft ([25]; [5)].
Therefore, antecedents of anti-corruption (ethical behaviour) include isomorphic beliefs, religious beliefs, and ethical attitudes.
However, the logical connections between these antecedents remain unclear. The reasoned action approach theory (RAAT) provides a
logical path for understanding behaviour development ([3,11]). This study explores the interconnectedness of corruption antecedents
to better understand how anti-corruption intentions are developed, applying the postulations of the RAAT. Specifically, the study seeks
to:

1. analyze the influence of belief systems (religiosity and isomorphic beliefs) on the ethical attitudes of accounting students; and
2. examine the influence of ethical attitudes on accounting students’ ethical or anti-corruption intentions.

The focus of corruption and ethics studies should shift towards understanding and developing anti-corruption intentions for
substantial progress in reducing corruption incidents. Present studies lack evidence on factors influencing the development of anti-
corruption intentions during formative periods. This paper contributes empirically to the literature by employing the reasoned ac­
tion approach theory (RAAT) to explore the interplay between anti-corruption antecedents and the formation of anti-corruption in­
tentions. The study reveals a logical sequence of crucial factors leading to the development of anti-corrupt behaviour, particularly
shedding light on how belief systems, religiosity and ethical attitudes intricately shape anti-corruption intents. The linkage among the
above variables enhances comprehension of ethical decision-making within the accounting context. The paper proceeds to present the
conceptual framework from the RAAT, followed by sections on methodology, results, discussions and conclusions with a focus on
highlighting policy implications.

Fig. 1. Reasoned action approach theory.

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2. Literature review

2.1. Theoretical basis

The reasoned action approach theory (RAAT) traces its origins to the earlier work of Ajzen and Fishbein who initially developed the
theory of planned behaviour [3]. Over time, the theory of planned behaviour has evolved into the reasoned action approach theory,
which has further been elaborated by Fishbein and Ajzen [11]. The core premise of the RAAT is the assertion that there must be a
logical progression of relevant antecedents leading to the development of human behaviours. This does not imply that individuals
necessarily think logically and reasonably before exhibiting a particular behaviour. Instead, the factors leading to the manifestation of
any behaviour follow a logical flow.
According to the RAAT, background factors such as personal attributes, social influences and knowledge contribute to the for­
mation of belief systems within an individual. These belief systems encompass behavioural beliefs, normative beliefs and control
beliefs. The beliefs, in turn, shape behavioural predispositions, namely attitude, subjective norm and perceived behavioural control.
These predispositions influence an individual’s behavioural intention, ultimately impacting their actual behaviour (refer to Fig. 1). The
theory posits bivariate relations between behavioural beliefs and attitudes, normative beliefs and subjective norms, and control beliefs
and perceived behavioural control [11].
However, some studies which align with the theoretical works of DiMaggio and Powell [8] have shown the potential influence of
additional belief factors such as normative belief, coercive belief, mimetic belief and religiosity on the individual’s attitude ([18,24,
28]; Oboh, 2019).
Considering the unique context of accounting students, the inclusion of additional belief factors, namely normative belief, coercive
belief, memetic belief, and religiosity, becomes crucial. Extrapolating from the suggested bivariate relations in RAAT, which delineate
connections between behavioural beliefs and attitudes, normative beliefs and subjective norms, as well as control beliefs and perceived
behavioural control, it can be deduced that normative belief, coercive belief, memetic belief, and religiosity are anticipated to exert an
influence on the ethical attitudes of accounting students. This influence, in turn, is likely to impact their ethical intentions and, ul­
timately, their ethical behaviours.
The implication is the interplay among religious beliefs, coercive beliefs, normative beliefs, and mimetic beliefs in shaping the
ethical orientation of accounting students. The connection among the variables identified above underscores the necessity for a
comprehensive understanding of these factors within the realm of accounting education and professional ethics. The consideration of
these belief factors is essential for gaining insight into the intricate dynamics that contribute to the ethical perspectives and decision-
making processes of accounting students.

2.2. Empirical review

Nguyen have noted that normative beliefs play a pivotal role in shaping the ethical attitudes of accounting officials [26]. Con­
formity to societal norms and ethical standards is a common aspect of individuals’ decision-making processes [10,12]. This conformity
is likely to extend to accounting practitioners, exerting a positive influence on their ethical attitudes. A study by Ref. [17] emphasizes
the impact of societal norms on ethical behaviour, reinforcing the idea that normative beliefs are instrumental in shaping the ethical
attitudes of accounting professionals.
Religious beliefs have emerged as a significant factor, which influence ethical attitudes within the accounting profession ([5,19,
25]). Adekoya et al. [2]; Oboh [27] suggest that individuals who adhere to strong religious beliefs are more likely to exhibit a higher
ethical orientation and they are also able to align their values and principles with ethical norms. Van Buren et al. [34] explore the
connection between religious beliefs and ethical decision-making, their findings support the notion that religious values can impact the
ethical attitudes of accountants.
Coercive beliefs, such as fear of punishment, identified by Baïada-Hirèche and Garmilis [6], significantly influence accountants’
ethical attitudes. The apprehension of punishment or negative consequences associated with unethical behaviour may lead accounting
professionals to adopt ethical attitudes in line with societal expectations and legal standards. This perspective is reinforced by the
findings of Ufere et al. [33] and Hermawan et al. [18], underscoring the impact of external pressures on ethical decision-making in
accounting.
Mimetic beliefs, proposed by Ufere et al. [33], suggest that individuals tend to imitate the behaviours of others in their social and
professional circles. In the context of accounting, this implies that accounting practitioners may adopt ethical attitudes based on the
observed behaviours of their peers and colleagues. Kim et al.’s findings support this idea that mimetic influences can shape the ethical
orientations of accounting professionals [22].
According to Ref. [17], ethical attitudes are strong predictors of anticorruption intentions among accounting practitioners. Sam
et al. [4,31] assert that individuals with positive ethical attitudes are more likely to resist corrupt practices. Onumah et al. [28] further
argue that fostering ethical attitudes among accounting professionals is essential for building a robust foundation for anticorruption
efforts.
Despite the wealth of literature, there is sufficient evidence to show that the flow of ethical intention (anti-corruption intention)
barely exists. The contribution of various antecedents to ethical attitudes and ethical intentions had scarcely been explored to provide a
clear pattern that improves understanding.

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2.3. Conceptual framework of the study

The present study was guided by the consequential conceptual framework, as depicted in Fig. 2. This framework outlines that
specific belief factors, including normative, religious, coercive, and mimetic beliefs play a role in shaping the ethical attitudes of
accounting students. Consequently, these ethical attitudes are expected to exert a subsequent influence on the anti-corruption in­
tentions of the accounting students. In summary, the study hypothesizes that:
H1a. normative beliefs significantly influence the ethical attitudes of accounting students.
H1b. religious beliefs significantly influence the ethical attitudes of accounting students.
H1c. coercive beliefs significantly influence the ethical attitudes of accounting students.
H1d. mimetic beliefs significantly influence the ethical attitudes of accounting students.
H2. ethical attitude significantly influences the anticorruption intentions of accounting students.

3. Research methods

3.1. Research design and sampling procedure

Explanatory correlational design was employed in gathering data from 447 accounting students enrolled in an open-distance MBA
(Accounting) programme in Ghana. According to Ref. [1], a sample size of 442 is representative of a population of 100,000 at a 99%
confidence level. Given the population size of less than 100,000, the chosen sample of 447 was deemed appropriate. This quantitative
design allowed for the generalization of the study’s findings ([7]). The study focused on open-distance Master of Business Adminis­
tration (MBA) (Accounting) students in Ghana who are considered as prospective accounting practitioners. These students were
selected from various parts of the country, using a simple random sampling technique.

3.2. Data collection instrument

Data collection focused on both questionnaire and vignette. The questionnaire focused on capturing respondents’ religiosity,
isomorphic factors and accounting ethical attitudes, while the vignette aimed to collect data on the anti-corruption intentions of the
participants. Religiosity was assessed through a self-developed which was aligned with the conceptual framework of religiosity by
Holdcroft [19]. Scales, based on DiMaggio and Powell [8] conceptualization, were adapted to measure normative, mimetic, and
coercive beliefs. The measurement of accounting ethical attitudes employed a scale guided by the IAESB pronouncements [20]. All
variables were gauged based on respondents’ agreement with statements on a 5-point Likert-type scale, which were represented as: 1
= Slightly Agree, 2 = Moderately Agree, 3 = Agree, 4 = Highly Agree, and 5 = Extremely Agree.
The design of the vignette was shaped by the concepts of corruption and anticorruption as expounded in the literature ([10,35]).
The administration of the instruments was done in person, while following the solicitation of informed consent from the respondents.

3.3. Data collection procedure and ethical consideration

After obtaining consent from the authorities of the respective institutions, the instrument was distributed for data collection.
Throughout the study, ethical considerations took precedence by ensuring that all participants provided informed consent while
maintaining strict confidentiality and anonymity. Ethical approval (number: UCCIRB/CHLS/2021/23)was obtained from the Uni­
versity of Cape Coast Institutional Review Board. The collected data were securely stored and analyzed with a dedicated commitment

Fig. 2. Conceptual framework.

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to transparency and integrity. The research process actively addressed potential biases or conflicts of interest, upholding the highest
standards of research integrity and participant welfare. The ethical conduct of the study underscored a steadfast commitment to
ensuring the well-being and integrity of all parties involved in the study.

3.4. Data processing and analysis

After screening the data by using SPSS version 26, incomplete data were removed, and checks for data entry errors were conducted,
using frequency and percentage analyses. Demographic characteristics of the respondents were, then, analyzed utilizing frequencies
and percentages.
For the analysis of study objectives, Partial Least Squares-Structural Equation Modeling (PLS-SEM) statistics were employed with
the assistance of Smartpls version 4.1. This rigorous non-parametric statistical tool allowed for the concurrent assessment of construct
validity and reliability, along with the examination of relationships among latent variables [15].
To utilize PLS-SEM, certain prerequisite criteria needed to be met, including sample size and issues about common method bias
(CMB) ([14,23]). The sample size was required to be at least ten times the largest number of structural paths directed at an endogenous
latent construct, which amounted to 50 for this study (5 * 10). Subsequent diagnostics on CMB and outer model specifications are
presented in the following sections.

3.5. Instrument validation and model diagnostics

To validate the model, it was necessary to ensure that the measures of the data collection instrument were both reliable and valid.
This involved assessing the model through various diagnostics prescribed for Partial Least Squares Structural Equation Modelling (PLS-
SEM), as outlined by Hair et al. [15]. The diagnostics included indicator reliability, internal consistency reliability, convergent validity,
discriminant validity and a common method bias test. The detailed results of these diagnostics are presented in Table 1 and Table 2.
The diagnostic outcomes of the outer model are elucidated by Table 2, following the results presented in Table 1. Outer loadings,
ranging from 0.628 to 0.986, predominantly exceed the 0.7 threshold, affirming the reliability of indicators in measuring their
respective variables [15]. Internal consistency reliability, as gauged by Cronbach’s alpha and composite reliability, consistently
surpasses the 0.7 minimum threshold, attesting to the presence of internal consistency reliability among the measures of each latent
variable.
Convergent validity, signalled by the average variance extracted (AVE) surpassing the 0.5 minimum threshold, indicates that latent
variables collectively explain the variances in their respective indicators.
In Table 2, the provided HTMT ratios underscore the presence of discriminant validity among the variables in the model. All ratios
fall below the upper limit of 0.8, and their estimates are deemed significantly valid, since they fall within a positive confidence interval
range.
Given the study’s focus which was to elicit socially desirable responses from respondents, testing for common method bias (CMB)
was imperative [32]. A full collinearity test was conducted to assess the absence of common method bias in the model. As Table 3
indicates, the estimates suggest that the study is free from common method bias, with all values falling below the maximum threshold

Table 1
Outer model specifications.
Latent variable Indicators Outer Cronbach’s Composite reliability Composite reliability Average variance extracted
loadings alpha (rho_a) (rho_c) (AVE)

Ethical Attitude AL1 0.688 0.871 0.877 0.903 0.609

AL2 0.758
AL3 0.812
AL4 0.817
AL5 0.831
AL6 0.767
Coercive Belief IsoCo1 0.875 0.731 0.816 0.837 0.634
IsoCo2 0.682
IsoCo3 0.82
mimetic Belief IsoMi1 0.89 0.766 0.82 0.863 0.68
IsoMi2 0.867
IsoMi3 0.704
normative belief IsoNo1 0.877 0.706 0.783 0.824 0.614
IsoNo2 0.628
IsoNo3 0.824
Religious Belief Rel1 0.831 0.841 0.874 0.893 0.677
Rel2 0.867
Rel3 0.857
Rel5 0.728
Anti-corrupt antcorrp1 0.800 0.852 0.873 0.912 0.777
Intention
antcorrp2 0.847
antcorrp3 0.986

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Table 2
HTMT ratios.
Confidence Interval

HTMT RATIOS Lower Mimit2.5% Upper Limit 97.5%

Coercive Belief - > Anti corrupt intention 0.167 0.087 0.280

Ethical Attitude - > Anti corrupt intention 0.349 0.234 0.458
Ethical Attitude - > Coercive Belief 0.374 0.267 0.478
Mimetic Belief - > Anti corrupt intention 0.242 0.129 0.366
Mimetic Belief - > Coercive Belief 0.451 0.333 0.567
Mimetic Belief - > Ethical Attitude 0.659 0.549 0.751
Normative Belief - > Anti corrupt intention 0.228 0.119 0.347
Normative Belief - > Coercive Belief 0.749 0.639 0.853
Normative Belief - > Ethical Attitude 0.325 0.210 0.448
Normative Belief - > Mimeic Belief 0.473 0.346 0.596
Religious Belief - > Anti corrupt intention 0.154 0.055 0.288
Religious Belief - > Coercive Belief 0.433 0.322 0.540
Religious Belief - > Ethical Attitude 0.525 0.380 0.646
Religious Belief - > Mimetic Belief 0.569 0.426 0.689
Religious Belief - > Normative Belief 0.409 0.295 0.523

Table 3
Full collinearity test.
Anti-corrupt intention Coercive Belief Ethical Attitude Mimeic Belief Normative Belief Religious Belief

Anti-corrupt intention 1.118 1.061 1.117 1.109 1.115

Coercive Belief 1.623 1.619 1.585 1.224 1.572
Ethical Attitude 1.582 1.633 1.420 1.628 1.551
Mimetic Belief 1.690 1.646 1.436 1.610 1.580
Normative Belief 1.594 1.224 1.643 1.576 1.595
Religious Belief 1.455 1.408 1.375 1.387 1.418

of 3.3 [23].
Having fulfilled all the diagnostic requirements of the model, the answers to the objectives from the inner model were subsequently
presented. Tables 4 and 5 reveal that the variance inflation factors (VIFs) were all below the maximum threshold of 5, indicating the
absence of multicollinearity among the exogenous variables in the two models. This implies that the variables were distinct from each
other, eliminating the possibility of biased results.
Lastly, the models demonstrated predictive relevance, as Stone-Geisser’s values (Q2 = 0.353; Q2 = 0.041) were greater than zero.
These diagnostic criteria provide a solid basis to rely on the results and findings of the study.

3.6. Demography of respondents

Demographic characteristics of the respondents were examined, focusing on age, gender, and religious affiliations. The age dis­
tribution revealed that majority (52.1%, n = 233) of respondents were in their thirties, with 16.3% (n = 73) falling in the 22–29 years
age group, and 28% (n = 125) in their forties. Those in age range of 50–59 years constituted the smallest group (3.6%, n = 16). This
distribution mirrors the average Ghanaian workforce.
In terms of gender, 50.6% (n = 266) of respondents were males, while 49.4% (n = 221) were female. Regarding religious
orientation, the majority were Christians (88.1%, n = 394), followed by Muslims (11.6%, n = 52). There was only one respondent who
was identified as a West African Traditional worshipper.

4. Results

4.1. Beliefs and ethical attitudes of accounting students

The study’s initial objective aimed to scrutinize the antecedents of ethical attitudes among accounting students, particularly

Table 4
Inner model specifications on objective one.
Hypotheses Beta (β) SD t-stat P-value R2 f2 Q2 VIF

Normative Belief - > Ethical Attitude − 0.020 0.047 0.431 0.666 0.372 0.000 0.353 1.628
Religious Belief - > Ethical Attitude 0.241 0.058 4.128 0.000 0.067 1.375
Mimetic Belief - > Ethical Attitude 0.413 0.050 8.276 0.000 0.192 1.413
Coercive Belief - > Ethical Attitude 0.104 0.047 2.238 0.025 0.011 1.618

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Table 5
Inner model specifications on objective two.
Hypotheses Beta (β) SD t-stat P-value R2 f2 Q2 VIF

Ethical Attitude - > Anti Corrupt intention 0.303 0.050 6.154 0.000 0.092 0.100 0.041 1.000

delving into the impact of diverse belief factors on their ethical stance. To evaluate the relationships, path coefficients (beta values)
were employed to address the hypotheses. The ensuing results are comprehensively presented in Table 4.
H1a. Normative beliefs significantly influence ethical accounting attitudes at the workplace.
The initial hypothesis aimed to ascertain the substantial impact of normative beliefs on ethical accounting attitudes. As evidenced
by the data in Table 4 and Fig. 3, the results revealed lack of statistically significant influence of normative beliefs on the ethical
accounting attitude of accounting students (β = − 0.020; t = 0.431; p = 0.666). Consequently, this finding contradicts the hypothesized
relationship.
H1b. Religious beliefs significantly influence ethical accounting attitudes at the workplace.
hypothesis H1b delved into examining the impact of religious beliefs on ethical accounting attitudes. The findings indicated a
significant influence of religious beliefs on the workplace ethical attitude of accounting students (β = 0.241; t = 4.128; p < 0.001). This
is as detailed in Table 4 and Fig. 3. Consequently, the hypothesis is confirmed and accepted.
H1c. Coercive beliefs significantly influence ethical accounting attitudes at the workplace.
The third hypothesis aimed to assess the impact of coercive beliefs on ethical accounting attitudes. From the results presented in
Table 4 and Fig. 3, coercive beliefs were found to significantly influence the ethical accounting attitude of accounting students (β =
0.104; t = 2.238; p = 0.025). This confirmation aligns with the hypothesized relationship.
H1d. Mimetic beliefs significantly influence ethical accounting attitudes at the workplace.
The fourth hypothesis sought to examine the influence of mimetic beliefs on ethical accounting attitudes. As can be realised from
the results in Table 4 and Fig. 3, mimetic beliefs were found to exert a significant influence on the ethical accounting attitude of
accounting students (β = 0.413; t = 8.276; p < 0.001). This outcome corroborates the hypothesized relationship.

4.2. Coefficient of determination and other specifications

Analyzing Table 4 and Fig. 3, the coefficient of determination (R2 = 0.372) indicates that the exogenous variables collectively
accounted for approximately thirty-seven percent of the variations in the accounting ethical attitudes of the accounting students. It is
noteworthy that the mimetic belief (f2 = 0.192) exhibited a medium effect size, while both coercive belief and religious beliefs had
small effect sizes in the model.

Fig. 3. Structural equation model.

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4.3. Relationship between accounting ethical attitude and anticorruption intention

The second objective of the study aimed to assess the impact of accounting ethical attitude on the anti-corruption intentions of
accounting students. The hypothesis was subjected to testing, and the outcomes are outlined in Table 5 and Fig. 3 respectively.
H2. Accounting ethical attitude significantly influences the anti-corrupt intentions of accounting students
Table 5 reveals that ethical accounting attitude has a significant influence on the anti-corruption intentions of accounting students
(β = 0.303; t = 4.128; p < 0.001). Thus, the hypothesis is affirmed, signifying that a stronger manifestation of accounting ethical
attitudes corresponds to the development of more robust anticorruption intentions among accounting students in their professional
responsibilities.

4.4. Coefficient of determination and other specifications

With an R2 value of 0.092, the exogenous variable explains approximately nine percent of the variance in the anticorruption
intention of accounting students. This implies that factors outside the scope of this study play a role in the remaining percentage. The
small effect size (f2 = 0.100) underscores the importance of considering other relevant factors simultaneously when fostering anti­
corruption intentions in accounting students.

5. Discussion

The study reveals insights into the development of anti-corrupt behavioural intentions among accounting students. The hypotheses
tested aimed to unveil the whether the factors shaping the behavioural intents of accounting students follow a logical pattern as
proposed by the RAAT [11]. This is consistent with the assumption of the RAAT that background factors such as personal attributes,
social influences and knowledge contribute to the formation of belief systems within an individual. Thus, the findings provide evidence
of how various beliefs contribute to the development of anti-corrupt intentions.
The results indicate that accounting students’ intention to avoid corruption activities is influenced by their ethical accounting
attitude, shaped by beliefs such as mimetic, coercive and religious beliefs. Mimetic beliefs suggest that trust in the good practices of
colleagues correlates with exhibiting ethical attitudes in the workplace. Similarly, religious beliefs play a significant role in the ethical
attitude of accounting students, with stronger adherence associated with a higher likelihood of exhibiting ethical attitudes. Coercive
beliefs, tied to rules and regulations governing accounting practices, also contribute to acceptable ethical attitudes in the workplace.
These findings align with existing literature ([5,18,24]) in terms of the impact of religious, coercive and mimetic beliefs on ethical
attitudes in accounting operations. The study supports the notion that development of ethical behaviour in accounting practitioners,
including administrators, is guided by moral philosophies. This finding is consistent with previous findings [2,24], and [27].
However, the study reveals the insignificant influence of normative belief on ethical accounting attitude, which is considered
contrary to existing empirical literature. This deviation resonates with Onumah et al.’s [28] findings on the grounds that normative
belief is shaped by close relations such as family and friends and this belief influences the ethical attitude displayed by accounting
students.
The study emphasizes the importance of isomorphic beliefs (coercive and mimetic factors) in shaping ethical accounting attitudes
that influence anticorruption intentions. It highlights that preventive measures and the lifestyle of co-workers contribute to predis­
posing individuals to accounting ethical attitudes, thereby fostering the desired anti-corruption intention. This position aligns with
previous studies [24], which similarly shown the role of structures in preventing unethical displays.
The greater influence of mimetic factors in predicting ethical attitudes among accounting students underscores the significance of
environmental and organizational factors. The study supports findings of Hermawan and Kokthunarina [18) and Onumah [28] that
there is a positive relationship between mimetic isomorphism and the ethical attitude accounting professionals develop.
The study confirms the other findings [4,31] that the ethical accounting attitude of practitioners is essential in holding
anti-corruption intentions. When ethical attitudes are developed, intentions to engage in corrupt practices diminish. This finding is
consistent with the reasoned action approach theory [11] and the objectives of the International Ethics Standards Board for Ac­
countants [21]. As stated earlier, accounting practitioners are expected to operate with impartiality, straightforwardness, and honesty
in their endeavours.

6. Conclusion, recommendation and suggestions for future studies

The study identifies a logical pattern in building anti-corruption intentions among accounting students. First, there must be the
necessary belief system which has a strong influence on the development of the consequential ethical attitude. Second, the ethical
attitude, one of the key sub-competences accounting students must develop, is perennially connected to the intention of becoming
corrupt or otherwise.
The implication of this sequence is that fostering ethical reasoning requires intentional manipulation of factors for promoting anti-
corruption behaviour in accounting students. The strong influence of mimetic, coercive and religious beliefs on accounting students’
ethical attitudes shows the relevance of these factors in shaping accounting students’ behaviour to be incorruptible practitioners.
Further, to sanitize the accounting professional space, it is crucial to view the development of ethical accounting attitudes not only as
improving the individual students’ ethics but also as enhancing the collective ethical atmosphere within the workplace the student is

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prepared to work. Focusing solely on the ethical accounting attitude of students may not suffice in eliminating corruption. The ethical
discretion of these future accounting practitioners is significantly affected by their surroundings since an ethical accountant may
succumb to corrupt practices in an unethical environment of corrupt colleagues and weak anti-corruption structures. This is the power
of mimetic and coercive beliefs. Again, the relevance of accounting students’ religious beliefs to their ethical accounting attitudes
implies that any attempt to suppress students’ religiosity in the workplace may hinder efforts to eradicate corruption.
Therefore, the study recommends that management of firms should expand the scope of ethical development beyond accounting
students to include all divisions of an organization, such as IT staff, secretaries, HR staff, sales officers and drivers. Universities and
firms should extend ethical education and orientation beyond future/current account administrators to instil ethical attitudes in all
prospective workers collaborating with accounting practitioners. Collaboration among various professional bodies is essential to
building anti-corruption intentions in future practitioners who are likely to work together in organizations. Institutions are advised to
allow accounting students to uphold their religious values as these values can help develop the needed ethical attitude that will
eventually affect their ethical intentions. Finally, the study encourages practices and interventions aimed at improving ethical ac­
counting attitudes to achieve the overarching goal of promoting anticorruption behaviours among accounting students.
Future studies can investigate strategies universities can implement to develop the ethical attitudes of accounting students since
some factors that influence the attitude of accounting students have been revealed. In doing so, the mixed-methods approach can be
used because this study did not focus follow-up questions which is a limitation in most quantitative studies. However, mixed methods
will provide avenue for follow-up questions that could potentially provide a more in-depth understanding and clarity regarding the
phenomenon under study. The mixed methods approach could help address the shortcomings associated with relying solely on either
quantitative or qualitative research methods.

Data availability statement

Data will be made available on request.

CRediT authorship contribution statement

Joseph Tufuor Kwarteng: Writing – review & editing, Writing – original draft, Methodology, Formal analysis, Data curation,
Conceptualization. Maxmos Walasi Kobi Servoh: Writing – original draft, Formal analysis, Data curation.

Declaration of competing interest

The authors declare that they have no known competing financial interests or personal relationships that could have appeared to
influence the work reported in this paper.

Appendix A. Supplementary data

Supplementary data to this article can be found online at https://doi.org/10.1016/j.heliyon.2024.e26752.

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