Previous studies have assessed the morality of accounting students in different countries. However, these studies have revealed different results. Besides, these studies have used different moral abilities of Rest’s four components of morality to determine the morality of students. This study, therefore, determines the level of morality of accounting students, as well as examines the difference in morality among accounting students based on gender. Moral efficacy, moral meaningfulness and moral courage were used as indicators in determining the morality of students. Through the proportional stratified sampling technique, a sample of 250 accounting students was selected from a public university in Ghana to respond to a questionnaire. Mean, standard deviation, and Mann-Whitney U test were used to analyse the data. It was found that accounting students have a high level of morality. Also, it was revealed that there was no statistically significant difference between male and female accounting students’ level of morality.
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