Accounting and ethics in Nigeria and South Africa

This chapter explores accounting ethics in Nigeria and South Africa. Whilst previous research has discussed accounting ethics from the professional accountant perspective (professional code of ethics), this chapter explores other perspectives such as environmental and human rights-related ethics in alignment with the public interests and protection of the common good through communal ethics. We relate these issues to the cultural and value systems in Nigeria and South Africa to provide a broader ethical perspective on accounting and sustainability. This enables us to propose a possible case for sustainability ethics in both accounting practice and education. Finally, we identify potential areas for future research on this topic.