Professional ethics and accounting students: analysis of the intervening variables

Detalhes bibliográficos
Autor(a) principal: Feil, Alexandre André
Data de Publicação: 2017
Outros Autores: Diehl, Liciane, Schuck, Rogério José
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Cadernos EBAPE.BR
Texto Completo: https://periodicos.fgv.br/cadernosebape/article/view/60994
Resumo: This study aims to evaluate how accounting students perceive professional ethics considering variables linked to individual factors. In terms of methodology, this was a quantitative and exploratory study, and included a cross-sectional questionnaire. The sample represented 455 students at an IES in the southern region of Brazil. Data were analysed with non-parametric Spearman, Kruskal-Wallis and post hoc Dunn- Bonferroni tests. The results show non-religious, under 25-year-old female students working in the financial/accountant field, academically mature and who have studied ethics have individual factors towards more ethic significant attitudes. Furthermore, the professional law and ethics course in the accounting programme affected future professionals’ ethic conduct. Therefore, the individual factors analysed in this study, and the ethic education, significantly influence accounting students’ ethical attitudes. However, this assumption refers solely to this study analysis, because the literature review shows multiple results in other regions.
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spelling Professional ethics and accounting students: analysis of the intervening variablesÉtica profesional y estudiantes de contabilidad: análisis de las variables intervinientesÉtica profissional e estudantes de contabilidade: análise das variáveis intervenientesProfessional ethicsAccountingEthicsEducationÉtica profesionalContabilidadÉticaEducaciónÉtica profissionalContabilidadeÉticaEducaçãoThis study aims to evaluate how accounting students perceive professional ethics considering variables linked to individual factors. In terms of methodology, this was a quantitative and exploratory study, and included a cross-sectional questionnaire. The sample represented 455 students at an IES in the southern region of Brazil. Data were analysed with non-parametric Spearman, Kruskal-Wallis and post hoc Dunn- Bonferroni tests. The results show non-religious, under 25-year-old female students working in the financial/accountant field, academically mature and who have studied ethics have individual factors towards more ethic significant attitudes. Furthermore, the professional law and ethics course in the accounting programme affected future professionals’ ethic conduct. Therefore, the individual factors analysed in this study, and the ethic education, significantly influence accounting students’ ethical attitudes. However, this assumption refers solely to this study analysis, because the literature review shows multiple results in other regions.Este estudio tiene como objetivo evaluar y comprender la percepción de estudiantes de contabilidad acerca de la ética profesional, considerando las variables intervinientes vinculadas a los factores individuales. El método utilizado se clasifica como cuantitativo, exploratorio y survey, con aplicación de un cuestionario cerrado por medio de criterio transversal. La unidad de muestreo representa 455 estudiantes de una institución de Educación Superior (IES) del sur de Brasil. Los datos fueron analizados con auxilio de las pruebas no paramétricas Spearman, Kruskal-Wallis y post-hoc Dunn-Bonferroni. Los resultados señalan que los factores individuales, que se distinguen con relación a la existencia de actitudes más éticas, significativas, son de los estudiantes del sexo femenino, de hasta 25 años de edad, no religiosos, que actúan en el área financiera/contable, con madurez académica y educación ética. Además, la asignatura Ética y Legislación Profesional en el curso de contabilidad ha tenido un impacto esencial en la conducta ética de los futuros profesionales. Por lo tanto, los factores individuales analizados en este estudio y la educación ética ejercen significativa influencia en las actitudes éticas de los estudiantes de contabilidad. Sin embargo, esta afirmación se refiere solamente a la unidad de análisis de este estudio, pues la comparación de resultados de la literatura indica múltiples resultados en otras regiones.Este estudo objetiva avaliar e compreender a percepção de estudantes de contabilidade sobre ética profissional, considerando as variáveis intervenientes vinculadas aos fatores individuais. O método utilizado classifica-se como quantitativo, exploratório e survey, com aplicação de questionário fechado por meio de critério transversal. A unidade amostral representa 455 estudantes de uma instituição de Ensino Superior (IES) do Sul do Brasil. Os dados foram analisados com auxílio dos testes não paramétricos Spearman, Kruskal-Wallis e post-hoc Dunn-Bonferroni. Os resultados apontam que os fatores individuais, que diferem em relação à existência de atitudes mais éticas, significativas, são dos estudantes do sexo feminino, com idade até 25 anos, não religiosos, que atuam na área financeira/contábil, com maturidade acadêmica e educação ética. Além disso, a disciplina Ética e Legislação Profissional no curso de contabilidade teve impacto essencial na conduta ética dos futuros profissionais. Portanto, os fatores individuais, analisados neste estudo, e a educação ética influenciam significativamente nas atitudes éticas dos estudantes de contabilidade. Entretanto, essa afirmação trata apenas da unidade de análise deste estudo, pois a comparação de resultados da literatura indica resultados múltiplos em outras regiões.Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas2017-05-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.fgv.br/cadernosebape/article/view/60994Cadernos EBAPE.BR; Vol. 15 No. 2 (2017); 256-273Cadernos EBAPE.BR; Vol. 15 Núm. 2 (2017); 256-273Cadernos EBAPE.BR; v. 15 n. 2 (2017); 256-2731679-3951reponame:Cadernos EBAPE.BRinstname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/cadernosebape/article/view/60994/66318https://periodicos.fgv.br/cadernosebape/article/view/60994/66319Copyright (c) 2017 Cadernos EBAPE.BRinfo:eu-repo/semantics/openAccessFeil, Alexandre AndréDiehl, LicianeSchuck, Rogério José2017-06-28T13:42:46Zoai:ojs.periodicos.fgv.br:article/60994Revistahttps://periodicos.fgv.br/cadernosebapehttps://periodicos.fgv.br/cadernosebape/oaicadernosebape@fgv.br||cadernosebape@fgv.br1679-39511679-3951opendoar:2024-05-13T10:00:01.557228Cadernos EBAPE.BR - Fundação Getulio Vargas (FGV)true
dc.title.none.fl_str_mv Professional ethics and accounting students: analysis of the intervening variables
Ética profesional y estudiantes de contabilidad: análisis de las variables intervinientes
Ética profissional e estudantes de contabilidade: análise das variáveis intervenientes
title Professional ethics and accounting students: analysis of the intervening variables
spellingShingle Professional ethics and accounting students: analysis of the intervening variables
Feil, Alexandre André
Professional ethics
Accounting
Ethics
Education
Ética profesional
Contabilidad
Ética
Educación
Ética profissional
Contabilidade
Ética
Educação
title_short Professional ethics and accounting students: analysis of the intervening variables
title_full Professional ethics and accounting students: analysis of the intervening variables
title_fullStr Professional ethics and accounting students: analysis of the intervening variables
title_full_unstemmed Professional ethics and accounting students: analysis of the intervening variables
title_sort Professional ethics and accounting students: analysis of the intervening variables
author Feil, Alexandre André
author_facet Feil, Alexandre André
Diehl, Liciane
Schuck, Rogério José
author_role author
author2 Diehl, Liciane
Schuck, Rogério José
author2_role author
author
dc.contributor.author.fl_str_mv Feil, Alexandre André
Diehl, Liciane
Schuck, Rogério José
dc.subject.por.fl_str_mv Professional ethics
Accounting
Ethics
Education
Ética profesional
Contabilidad
Ética
Educación
Ética profissional
Contabilidade
Ética
Educação
topic Professional ethics
Accounting
Ethics
Education
Ética profesional
Contabilidad
Ética
Educación
Ética profissional
Contabilidade
Ética
Educação
description This study aims to evaluate how accounting students perceive professional ethics considering variables linked to individual factors. In terms of methodology, this was a quantitative and exploratory study, and included a cross-sectional questionnaire. The sample represented 455 students at an IES in the southern region of Brazil. Data were analysed with non-parametric Spearman, Kruskal-Wallis and post hoc Dunn- Bonferroni tests. The results show non-religious, under 25-year-old female students working in the financial/accountant field, academically mature and who have studied ethics have individual factors towards more ethic significant attitudes. Furthermore, the professional law and ethics course in the accounting programme affected future professionals’ ethic conduct. Therefore, the individual factors analysed in this study, and the ethic education, significantly influence accounting students’ ethical attitudes. However, this assumption refers solely to this study analysis, because the literature review shows multiple results in other regions.
publishDate 2017
dc.date.none.fl_str_mv 2017-05-22
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/cadernosebape/article/view/60994
url https://periodicos.fgv.br/cadernosebape/article/view/60994
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://periodicos.fgv.br/cadernosebape/article/view/60994/66318
https://periodicos.fgv.br/cadernosebape/article/view/60994/66319
dc.rights.driver.fl_str_mv Copyright (c) 2017 Cadernos EBAPE.BR
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2017 Cadernos EBAPE.BR
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas
publisher.none.fl_str_mv Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas
dc.source.none.fl_str_mv Cadernos EBAPE.BR; Vol. 15 No. 2 (2017); 256-273
Cadernos EBAPE.BR; Vol. 15 Núm. 2 (2017); 256-273
Cadernos EBAPE.BR; v. 15 n. 2 (2017); 256-273
1679-3951
reponame:Cadernos EBAPE.BR
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Cadernos EBAPE.BR
collection Cadernos EBAPE.BR
repository.name.fl_str_mv Cadernos EBAPE.BR - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv cadernosebape@fgv.br||cadernosebape@fgv.br
_version_ 1798943210984177664

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