Ethical Behaviour of Professional Accountants in Brunei

Ethical behavior is deemed important in today's environment as corruption scandals persist to exist. Financial malpractices have directed research attention to increase professional accountant's ethicality. This paper tries to analyses the ethical behavior of Bruneian Accounting professionals in Small and Medium Enterprises. High-profile accounting failures have led to the introduction of the Code of Ethics for Professional Accountants produced by International Ethics Standards Boards for Accountants as they serve public interest by setting-high quality ethical standards. This paper additionally examines the ethical issues that occur in organizations and individuals specifically. The paper then tries to analyses how different factors and demographic variables affect the moral attitudes of Bruneian accountants. Moreover, this research paper explains how education and training on ethics might improve ethical sensitivity and awareness of ethical issues. Questionnaires were distributed to various small and medium enterprises in Brunei. As there are no previous papers addressing the ethicality of Bruneian individuals in organizations, this paper tries to accomplish how Bruneian accountants think ethically and their awareness of the importance of ethical behavior in businesses. We used averaging method to calculate the data and we found that there are variations among gender, age group and working experience in ethical behavior