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Abstract
Study investigates the relationship between ethical accounting practices and the productivity of manufacturing firms in Nigeria. In an era where transparency, accountability, and corporate governance are becoming increasingly important, ethical accounting has emerged as a crucial determinant of firm performance. The research explores how adherence to ethical standards in financial reporting, cost management, and
internal control systems affects the operational efficiency and overall productivity of manufacturing firms. The study adupted the use of a structured questionnaires from selected manufacturing companies across Lagos, Ogun, and Edo states, the application of descriptive and inferential statistical methods was applied including regression analysis, to examine the impact of ethical accounting variables on productivity metrics such as
output growth, cost efficiency, and return on assets. The findings revealed that firms that consistently implement ethical accounting practices demonstrate significantly higher
levels of productivity compared to those that do not. The study concludes that ethical accounting is not only vital for regulatory compliance and investor confidence but also
enhances operational performance. It recommends continuous training, enforcement of ethical guidelines by regulatory bodies, and the integration of ethical accounting frameworks into corporate strategy to foster long-term growth in the manufacturing sector.
internal control systems affects the operational efficiency and overall productivity of manufacturing firms. The study adupted the use of a structured questionnaires from selected manufacturing companies across Lagos, Ogun, and Edo states, the application of descriptive and inferential statistical methods was applied including regression analysis, to examine the impact of ethical accounting variables on productivity metrics such as
output growth, cost efficiency, and return on assets. The findings revealed that firms that consistently implement ethical accounting practices demonstrate significantly higher
levels of productivity compared to those that do not. The study concludes that ethical accounting is not only vital for regulatory compliance and investor confidence but also
enhances operational performance. It recommends continuous training, enforcement of ethical guidelines by regulatory bodies, and the integration of ethical accounting frameworks into corporate strategy to foster long-term growth in the manufacturing sector.
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