VALUES

The Real and Potential Social-Psychological Values of Same-Sex Marriage: A Philosophical Rumination on the Nigerian Context

Publisher / Conference Name
Journal ofGender, Peace & Conflict Studies
Author(s)
Domnic Ikuabe
Abstract / Summary
The issue of same-sex marriage (S-SM) has become a source of worry around the world. While some countries have legalized the practice, some other ones have not; and yet others are considering formalizing it beyond mere civil union. There are so many philosophical (favorable and others against) arguments about the practice of S-SM, ranging from religious, cultural, legal, and political grounds. However, that the idea ofS-SM isbeing accorded a modicum of praxis around the world implies that there, in the least, are some perceived (or real) social values of the practice. Hence this theoretical but lateral article, by analyzing of specific available literature on human sexuality vis-a-vis marriage/sex, explains the essential nature of (the issues concerning) S-SM or union, and articulates the possible social and psychological values accruable from the practice. It outlines and juxtaposes the moral and legal suasions surrounding the doctrine of S-SM so as to spit an overview of its personal/psychological and social values. It thus articulates a philosophical basis for the possible tenability of the same-sex (S-S) union as state doctrine and policy for nascent society that desiresto stamp out the excesses of orthodox marriages such as, in the least, violent rivalry arising from sexual interests, gender agitations, and avert population explosion.
Year of Publication
2021
Publication Type
Journal Article
Keyword(s)
Society
psychology
SEX
sexuality
MARRIAGE
VALUES

Ethical Values and Financial Reporting Quality of Commercial Banks in Nigeria

Submitted by Nosa Igho-Osagie on
Author(s)
Patience OKOIRHON
Faculty
FACULTY OF MANAGEMENT SCIENCES
Department
Department of Accounting
Year of Publication
2026
Keyword
BANKS
finance
VALUES
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OKOIRHON PATIENCE Thesis.pdf
Publication Type
PGD Project
Abstract
The recent challenges in financial accounting report requires the accounting profession to uphold transparency in the preparation of financial statements for users of such financial information. One of these challenges includes the application of unethical accounting in the presentation of financial report by management of an organization. Therefore, it is the responsibility of accountants in producing a standard, accurate, concise, and timely financial report applying accounting ethics in order to prevent frauds and misleading to the users of such information. The study’s main objective was to examine the role of ethics on the quality of financial report in commercial banks while the specific objective was to evaluate how integrity, objectivity, professional competence, confidentiality and professional behaviour relates with the quality of financial reports of commercial banks in Nigeria. The research design employed in this study was cross sectional survey. Target population received copies of questionnaire and 102 responses were subsequently collected. The findings highlight the significant role of ethical principles particularly integrity, objectivity, and professional competence in enhancing financial reporting quality. This finding underscores the crucial role of integrity in certifying correct and reliable financial report, aligning with prior studies that highlight integrity as a cornerstone of ethical financial management. The relationship between integrity and the quality of financial reports is significant. Objectivity and professional competence showed significant relationship with financial reporting quality. While confidentiality and professional behaviour showed negative associations with financial reporting quality, their effects were not statistically relevant. This indicates that although confidentiality is vital for protecting sensitive financial information, excessive secrecy may hinder transparency and accountability, ultimately affecting financial reporting quality. In light of the results, the study recommends the necessity for organisations to strengthen ethical governance and ensure that financial professionals adhere to good ethical principles to improve credibility of financial reporting.
Supervisor(s)
J.ODIA.
co-supervisor
NIL
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