Janet Adenuga

https://doi.org/10.64823/ijpeh.2601003

This study examined the influence of accounting ethics on the performance of corporate entities, using Atlantic Textile Manufacturing Company in Lagos State, Nigeria, as a case study. The study adopted a descriptive survey research design and utilized primary data collected through structured questionnaires administered to 51 respondents drawn from accounting, finance, internal audit, and management departments. Data were analyzed using descriptive statistics, Pearson Product Moment Correlation, and regression analysis. Findings revealed that accounting ethics has a strong positive and statistically significant relationship with corporate performance (r = 0.655, p < 0.05). The study further established that ethical accounting practices significantly influence financial performance, operational efficiency, stakeholder confidence, and corporate sustainability. Ethical principles such as integrity, objectivity, professional competence, confidentiality, and due care were found to improve transparency, accountability, and managerial decision-making. The study concluded that accounting ethics is a major determinant of sustainable corporate performance in manufacturing firms. It recommended that organizations should strengthen ethical compliance frameworks, provide continuous ethics training for accounting personnel, and enforce strict adherence to professional accounting standards.