Service and integrity are two values that lie at the heart of every functional society. They are inseparable concepts: service without integrity becomes exploitation, while integrity without service risks becoming abstract virtue. In an era marked by rising public scrutiny, declining trust in institutions, and growing demand for accountability, the intersection of service delivery and integrity deserves renewed attention, particularly from the accounting profession, which occupies a critical position in both public and private sectors.
At its core, service refers to the act of providing value to others, whether through goods, expertise, or support. It encompasses activities designed to meet the needs of individuals, organisations, or communities, often in exchange for compensation but sometimes as a civic or humanitarian duty. Service manifests in several forms, each with implications for ethical conduct.
Customer service focuses on assisting clients before, during, and after a transaction, shaping perceptions of fairness and reliability. Professional services, including those offered by accountants, lawyers, doctors, and consultants, rely heavily on trust, technical competence, and ethical judgement. Public service, delivered by government institutions and officials, directly affects citizens’ welfare and confidence in governance. Humanitarian service, often carried out in contexts of crisis or deprivation, underscores the moral responsibility to protect dignity and alleviate suffering.
Across these domains, the effectiveness of service depends not only on intent but on service delivery, the mechanisms, systems, and behaviours through which value reaches the intended beneficiaries. Poor service delivery, even when well-funded or well-designed, can erode trust and undermine outcomes. This is where integrity becomes indispensable.
From an accounting perspective, integrity is not an abstract moral aspiration; it is a codified professional obligation. It is embedded in the ethical frameworks that govern the profession globally and locally. The Institute of Chartered Accountants of Nigeria (ICAN) places integrity alongside accuracy in its core values. ICAN’s professional standards emphasise integrity in tandem with objectivity and independence. Similarly, the International Federation of Accountants (IFAC) Code of Ethics identifies integrity as a foundational principle, alongside professional competence, confidentiality, objectivity, and due care. Beyond professional bodies, the Nolan Principles of Public Life, widely regarded as benchmarks for ethical conduct in public service, also position integrity as central, alongside accountability, openness, honesty, and leadership.
Integrity, in practical terms, requires individuals to be honest, truthful, and straightforward in both professional and business relationships. It demands upright character, fairness in dealing with all parties, and a consistent commitment to probity. For accountants, this means presenting financial information accurately, resisting undue influence, avoiding conflicts of interest, and prioritising the public interest over personal or organisational gain.
When integrity guides service delivery, the benefits are far-reaching. Trust is strengthened among stakeholders, whether they are clients, citizens, regulators, or investors. Organisations earn reputations for reliability and credibility, which in turn enhances customer satisfaction and long-term loyalty. Transparent and accountable systems reduce the risk of fraud, mismanagement, and regulatory breaches, while also improving decision-making by ensuring that choices are based on accurate and complete information.
Integrity also has important internal effects. It boosts employee morale by fostering a culture where ethical behaviour is valued and rewarded. It supports sustainable competitive advantage, as organisations known for ethical conduct are better positioned to attract investment, talent, and partnerships. In the public sector, integrity-driven service delivery improves policy implementation, strengthens institutional legitimacy, and deepens citizens’ confidence in governance.
Crucially, integrity is not merely about avoiding wrongdoing; it is about actively doing what is right, even when shortcuts are tempting or pressures intense. In environments where corruption, weak oversight, or systemic inefficiencies persist, acting with integrity requires courage and consistency. Yet, without it, service delivery becomes hollow, and professional credibility erodes.
For accountants, whose work influences resource allocation, financial transparency, and public confidence, the responsibility is particularly significant. Acting with integrity during service delivery is not optional; it is foundational to the profession’s social contract. As Nigeria and other developing economies strive for sustainable growth, institutional reform, and improved public service outcomes, integrity must remain the compass that guides both policy and practice.
Ultimately, service delivery achieves its true purpose only when it is anchored in integrity. Together, they form the basis for trust, accountability, and long-term development, values that no society can afford to compromise.
Dr Kingsley Ndubueze Ayozie, FCTI, FCA, is a public affairs analyst and chartered accountant based in Lagos.
