Data Analysis

The researchers will use descriptive statistics. The

frequency of the respondents’ choices and percentage will be
displayed in a table. The mean and standard deviation analysis
will also be used to analyze the level of compliance of students
on the professional ethics of accountants.

The data gathered will be presented in tables as bases for

analysis and interpretation. The Likert- scale will be used in
the interpretation of qualitative description of level of
compliance of students on professional ethics of accountants.
Using Likert-scale respondents indicate how they agree on a
certain situation given about compliance on professional ethics
of accountants (1= “extremely unlikely,” 2= “slightly unlikely,”
3= “slightly likely,” 4= “extremely likely”)

Qualitative
Scale Mean Range Rubrics
Description

The
respondents
agree with
Extremely
4 3.26-4.00 the given
likely
situation
100% of the
time

3 2.51-3.25 Slightly The

likely respondents
agree with
the given
situation 85-
95% of the
 time

The
respondents
disagree with
Slightly
2 1.76-2.50 the given
unlikely
situation 85-
95% of the
time

The
respondents
disagree with
Extremely
1 1.00-1.75 the given
unlikely
situation
100% of the
time

Table 1. Likert Scale Determining the Scale, Mean Range,

Qualitative Description and Interpretation

Level of Compliance of CCDC BSAc Students on the Professional

Ethics of accountants
Indicators Weight Descripti Interpre
ed ve tation
Mean Equivalen
t
INTEGRITY
1. Accepting gifts/favours in 1.49 Extremely
exchange for preferential Unlikely
treatment
2. Pilfering materials and 1.33 Extremely
supplies Unlikely
3. Claiming credit for someone 1.50 Extremely
else's work Unlikely
4. Volunteering information 2.33 Slightly
concerning wrongdoing even if a Unlikely
friend is involved

OBJECTIVITY
1. Authorizing a subordinate to 1.20 Extremely
violate rules Unlikely
2. Following strict regulatory 3.33 Extremely
requirements Likely
3. Concealing one's errors 1.56 Extremely
Unlikely
4. Not reporting others violations 1.53 Extremely
of policies and rules Unlikely

PROFESSIONAL COMPETENCE
1. Doing personal business on 1.80 Slightly
company time Unlikely
2. Taking extra personal time 2.21 Slightly
(lunch hour, breaks, early Unlikely
departure)
3. Calling in sick to take a day 1.83 Slightly
off Unlikely
4. Taking longer than necessary to 1.71 Extremely
do a job Unlikely

CONFIDENTIALITY
1. Manipulating figures in 1.23 Extremely
financial reports Unlikely
2. Divulging confidential 1.21 Extremely
information Unlikely
3. Reporting the true state of 3.20 Slightly
affairs Likely
4. Falsifying 1.19 Extremely
time/quality/quantity reports Unlikely

PROFESSIONAL BEHAVIOR
1. Passing blame for errors to an 1.07 Extremely
innocent co-worker Unikely
2. Practicing self-control 3.54 Extremely
Likely
3. Not expressing anger, even when 2.84 Slightly
one has reason for doing so Likely
4. Replying to anger with 3.13 Slightly
gentleness Likely