Ethics and Professional Deontology as a Course in the Accounting and Finance degree: An Empirical Study

Detalhes bibliográficos
Autor(a) principal: Carreira, Francisco
Data de Publicação: 2006
Outros Autores: Guedes, Maria, Aleixo, Maria
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10314/539
Resumo: Nowadays, the great challenge that faces the economy is to be able to reconcile economic sustainable growth with ethical and moral values. Ethics plays an important role in organizations and society that have a great concern with environment, social and economic issues that require a greater social consciousness and rational human behaviour. In this work, the authors analyse the role of ethics and moral values in the higher education, as well as the articulation with two impoltant professions on the financial area. The first one is Chartered Accounts as in Portuguese Official Technician of Accounts (TOC) and the second one is Auditor Accounts as in Portuguese Statutory Auditor (ROC). Then, the authors compared the ethical guidelines used by both professions. To achieve their purpose, the authors handed out a questionnaire with several questions about ethical behaviour and rules of Ethics to a sample of higher education students of the third year of an Accounting and Finance Curse in the Business Administration College of the SeHtbai Polytechnic Institute. This questionnaire was applied before the beginning of the semester of the Ethics subj ect. Afterwards, the authors applied the same questionnaire to those students who would like to become Chartered Accounts and Statutory Auditors. Finall y, with this data, the authors carried out a statistic analysis that summarises the questionnaire categorising in several clusters, as result of cluster analysis, according to the variables that had higher scores. The results of this research confinn the initial hypothesis that Higher Education Students of the third year of an Accounting and Finance Curse in the Business Administration College of the Selltbal Polytechnic Institute do not know the limitations of the Ethical Behaviour.
id RCAP_cb713097437fc4b391ab8a8e3ae06e62
oai_identifier_str oai:bdigital.ipg.pt:10314/539
network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository_id_str 7160
spelling Ethics and Professional Deontology as a Course in the Accounting and Finance degree: An Empirical StudyHigher EducationDeontologyEthicsNowadays, the great challenge that faces the economy is to be able to reconcile economic sustainable growth with ethical and moral values. Ethics plays an important role in organizations and society that have a great concern with environment, social and economic issues that require a greater social consciousness and rational human behaviour. In this work, the authors analyse the role of ethics and moral values in the higher education, as well as the articulation with two impoltant professions on the financial area. The first one is Chartered Accounts as in Portuguese Official Technician of Accounts (TOC) and the second one is Auditor Accounts as in Portuguese Statutory Auditor (ROC). Then, the authors compared the ethical guidelines used by both professions. To achieve their purpose, the authors handed out a questionnaire with several questions about ethical behaviour and rules of Ethics to a sample of higher education students of the third year of an Accounting and Finance Curse in the Business Administration College of the SeHtbai Polytechnic Institute. This questionnaire was applied before the beginning of the semester of the Ethics subj ect. Afterwards, the authors applied the same questionnaire to those students who would like to become Chartered Accounts and Statutory Auditors. Finall y, with this data, the authors carried out a statistic analysis that summarises the questionnaire categorising in several clusters, as result of cluster analysis, according to the variables that had higher scores. The results of this research confinn the initial hypothesis that Higher Education Students of the third year of an Accounting and Finance Curse in the Business Administration College of the Selltbal Polytechnic Institute do not know the limitations of the Ethical Behaviour.Escola Superior de Tecnologia e Gestão da Guarda, Portugal2011-05-26T11:13:06Z2011-05-262006-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/10314/539http://hdl.handle.net/10314/539eng1645-6920Carreira, FranciscoGuedes, MariaAleixo, Mariainfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-01-14T02:52:25Zoai:bdigital.ipg.pt:10314/539Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:40:51.726521Repositório 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 Ethics and Professional Deontology as a Course in the Accounting and Finance degree: An Empirical Study
title Ethics and Professional Deontology as a Course in the Accounting and Finance degree: An Empirical Study
spellingShingle Ethics and Professional Deontology as a Course in the Accounting and Finance degree: An Empirical Study
Carreira, Francisco
Higher Education
Deontology
Ethics
title_short Ethics and Professional Deontology as a Course in the Accounting and Finance degree: An Empirical Study
title_full Ethics and Professional Deontology as a Course in the Accounting and Finance degree: An Empirical Study
title_fullStr Ethics and Professional Deontology as a Course in the Accounting and Finance degree: An Empirical Study
title_full_unstemmed Ethics and Professional Deontology as a Course in the Accounting and Finance degree: An Empirical Study
title_sort Ethics and Professional Deontology as a Course in the Accounting and Finance degree: An Empirical Study
author Carreira, Francisco
author_facet Carreira, Francisco
Guedes, Maria
Aleixo, Maria
author_role author
author2 Guedes, Maria
Aleixo, Maria
author2_role author
author
dc.contributor.author.fl_str_mv Carreira, Francisco
Guedes, Maria
Aleixo, Maria
dc.subject.por.fl_str_mv Higher Education
Deontology
Ethics
topic Higher Education
Deontology
Ethics
description Nowadays, the great challenge that faces the economy is to be able to reconcile economic sustainable growth with ethical and moral values. Ethics plays an important role in organizations and society that have a great concern with environment, social and economic issues that require a greater social consciousness and rational human behaviour. In this work, the authors analyse the role of ethics and moral values in the higher education, as well as the articulation with two impoltant professions on the financial area. The first one is Chartered Accounts as in Portuguese Official Technician of Accounts (TOC) and the second one is Auditor Accounts as in Portuguese Statutory Auditor (ROC). Then, the authors compared the ethical guidelines used by both professions. To achieve their purpose, the authors handed out a questionnaire with several questions about ethical behaviour and rules of Ethics to a sample of higher education students of the third year of an Accounting and Finance Curse in the Business Administration College of the SeHtbai Polytechnic Institute. This questionnaire was applied before the beginning of the semester of the Ethics subj ect. Afterwards, the authors applied the same questionnaire to those students who would like to become Chartered Accounts and Statutory Auditors. Finall y, with this data, the authors carried out a statistic analysis that summarises the questionnaire categorising in several clusters, as result of cluster analysis, according to the variables that had higher scores. The results of this research confinn the initial hypothesis that Higher Education Students of the third year of an Accounting and Finance Curse in the Business Administration College of the Selltbal Polytechnic Institute do not know the limitations of the Ethical Behaviour.
publishDate 2006
dc.date.none.fl_str_mv 2006-01-01T00:00:00Z
2011-05-26T11:13:06Z
2011-05-26
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 http://hdl.handle.net/10314/539
http://hdl.handle.net/10314/539
url http://hdl.handle.net/10314/539
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1645-6920
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv Escola Superior de Tecnologia e Gestão da Guarda, Portugal
publisher.none.fl_str_mv Escola Superior de Tecnologia e Gestão da Guarda, Portugal
dc.source.none.fl_str_mv 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
_version_ 1817551333742346240