The influence of ethical dilemmas in the accounting
Autor(a) principal: | |
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Data de Publicação: | 2024 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://tmstudies.net/index.php/ectms/article/view/972 |
Resumo: | In this study a theoretical model of five dimensions is explained – Rest (1986) ethical decision making process; Jones (1991) moral intensity; need for cognition; personal attributes and financial information - in order to understand the conditions that lead policymakers to manipulate information and to understand the ethical issues in decision-making that lead or not, to a more useful accounting. The sample, by convenience, consisting of 442 individuals and this empirical study was conducted through a survey by an online questionnaire. Data collection was performed using SurveyMonkey® software and the model analysed by Structural Equation Analysis method. A structural model was obtained, seeming to indicate that the process of ethical and moral intensity decisions is associated with the individual need for cognition. The utility of accounting, preparation and presentation of financial statements are positively related to the educational level. In this sense, the results and the profitability of capital influence the moral intensity, it seems possible to conclude about the positive influence of academic ethics intention and accounting utility. |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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The influence of ethical dilemmas in the accountingEthicsUtilityAccountingBehavioralNeed for CognitionIn this study a theoretical model of five dimensions is explained – Rest (1986) ethical decision making process; Jones (1991) moral intensity; need for cognition; personal attributes and financial information - in order to understand the conditions that lead policymakers to manipulate information and to understand the ethical issues in decision-making that lead or not, to a more useful accounting. The sample, by convenience, consisting of 442 individuals and this empirical study was conducted through a survey by an online questionnaire. Data collection was performed using SurveyMonkey® software and the model analysed by Structural Equation Analysis method. A structural model was obtained, seeming to indicate that the process of ethical and moral intensity decisions is associated with the individual need for cognition. The utility of accounting, preparation and presentation of financial statements are positively related to the educational level. In this sense, the results and the profitability of capital influence the moral intensity, it seems possible to conclude about the positive influence of academic ethics intention and accounting utility.University of Algarve2024-01-08info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://tmstudies.net/index.php/ectms/article/view/972Revista Encontros Científicos - Tourism & Management Studies; v. 13 n. 3 (2017); 49-57Tourism & Management Studies; Vol. 13 N.º 3 (2017); 49-57Tourism & Management Studies; Vol. 13 No. 3 (2017); 49-57Revista Encontros Científicos - Tourism & Management Studies; Vol. 13 Núm. 3 (2017); 49-572182-8466reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPenghttps://tmstudies.net/index.php/ectms/article/view/972https://tmstudies.net/index.php/ectms/article/view/972/pdf_62Copyright (c) 2017 Tourism & Management Studiesinfo:eu-repo/semantics/openAccessPalácios, HugoFernandes, Joaquim SantanaGonçalves, CristinaGonçalves, GabrielaSousa, Cátia2024-01-10T10:35:26Zoai:ojs.pkp.sfu.ca:article/972Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T00:56:26.423143Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The influence of ethical dilemmas in the accounting |
title |
The influence of ethical dilemmas in the accounting |
spellingShingle |
The influence of ethical dilemmas in the accounting Palácios, Hugo Ethics Utility Accounting Behavioral Need for Cognition |
title_short |
The influence of ethical dilemmas in the accounting |
title_full |
The influence of ethical dilemmas in the accounting |
title_fullStr |
The influence of ethical dilemmas in the accounting |
title_full_unstemmed |
The influence of ethical dilemmas in the accounting |
title_sort |
The influence of ethical dilemmas in the accounting |
author |
Palácios, Hugo |
author_facet |
Palácios, Hugo Fernandes, Joaquim Santana Gonçalves, Cristina Gonçalves, Gabriela Sousa, Cátia |
author_role |
author |
author2 |
Fernandes, Joaquim Santana Gonçalves, Cristina Gonçalves, Gabriela Sousa, Cátia |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Palácios, Hugo Fernandes, Joaquim Santana Gonçalves, Cristina Gonçalves, Gabriela Sousa, Cátia |
dc.subject.por.fl_str_mv |
Ethics Utility Accounting Behavioral Need for Cognition |
topic |
Ethics Utility Accounting Behavioral Need for Cognition |
description |
In this study a theoretical model of five dimensions is explained – Rest (1986) ethical decision making process; Jones (1991) moral intensity; need for cognition; personal attributes and financial information - in order to understand the conditions that lead policymakers to manipulate information and to understand the ethical issues in decision-making that lead or not, to a more useful accounting. The sample, by convenience, consisting of 442 individuals and this empirical study was conducted through a survey by an online questionnaire. Data collection was performed using SurveyMonkey® software and the model analysed by Structural Equation Analysis method. A structural model was obtained, seeming to indicate that the process of ethical and moral intensity decisions is associated with the individual need for cognition. The utility of accounting, preparation and presentation of financial statements are positively related to the educational level. In this sense, the results and the profitability of capital influence the moral intensity, it seems possible to conclude about the positive influence of academic ethics intention and accounting utility. |
publishDate |
2024 |
dc.date.none.fl_str_mv |
2024-01-08 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://tmstudies.net/index.php/ectms/article/view/972 |
url |
https://tmstudies.net/index.php/ectms/article/view/972 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://tmstudies.net/index.php/ectms/article/view/972 https://tmstudies.net/index.php/ectms/article/view/972/pdf_62 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2017 Tourism & Management Studies info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 Tourism & Management Studies |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
University of Algarve |
publisher.none.fl_str_mv |
University of Algarve |
dc.source.none.fl_str_mv |
Revista Encontros Científicos - Tourism & Management Studies; v. 13 n. 3 (2017); 49-57 Tourism & Management Studies; Vol. 13 N.º 3 (2017); 49-57 Tourism & Management Studies; Vol. 13 No. 3 (2017); 49-57 Revista Encontros Científicos - Tourism & Management Studies; Vol. 13 Núm. 3 (2017); 49-57 2182-8466 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
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1799136449286635520 |