Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10773/21308 |
Resumo: | Our purpose is to empirically examine whether gender, age, work experience, and attendance of a course on ethics affect the ethical perceptions of Portuguese accounting students and analyze the influence of some individual factors that may affect their ethical decision-making. Additionally, we consider the degree of importance assigned to a list of personal traits and their relationship with those factors. We concluded that gender influenced the degree of importance attributed by students to initiative/entrepreneurship, obedience, and responsibility; age influenced the degree of importance attributed by students to integrity; work experience influenced the degree of importance attributed by students to obedience; and attendance of a course on ethics influenced the degree of importance attributed to independence. For each of these factors, the influence did not prove to be statistically significant in decision-making. Similarly, the study identified some reservations regarding attitudes the students’ peers might have, and when asked about this, they had negative opinions, believing their colleagues would have lower ethical standards. Our results add to the literature, especially because, in Portugal, little has been done to understand which factors may affect students’ ethical decision-making processes. We expect to bring added value to stakeholders, teachers, and scholars engaged with these matters. |
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Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traitsBusiness ethicsethical decision-makingstudents in higher educationOur purpose is to empirically examine whether gender, age, work experience, and attendance of a course on ethics affect the ethical perceptions of Portuguese accounting students and analyze the influence of some individual factors that may affect their ethical decision-making. Additionally, we consider the degree of importance assigned to a list of personal traits and their relationship with those factors. We concluded that gender influenced the degree of importance attributed by students to initiative/entrepreneurship, obedience, and responsibility; age influenced the degree of importance attributed by students to integrity; work experience influenced the degree of importance attributed by students to obedience; and attendance of a course on ethics influenced the degree of importance attributed to independence. For each of these factors, the influence did not prove to be statistically significant in decision-making. Similarly, the study identified some reservations regarding attitudes the students’ peers might have, and when asked about this, they had negative opinions, believing their colleagues would have lower ethical standards. Our results add to the literature, especially because, in Portugal, little has been done to understand which factors may affect students’ ethical decision-making processes. We expect to bring added value to stakeholders, teachers, and scholars engaged with these matters.Taylor & Francis2017-12-22T19:27:32Z2016-01-01T00:00:00Z2016info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10773/21308eng0963-928410.1080/09639284.2016.1191270Costa, Alberto J.Pinheiro, Margarida M.Ribeiro, Mariana S.info: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:RCAAP2024-05-06T04:10:53Zoai:ria.ua.pt:10773/21308Portal AgregadorONGhttps://www.rcaap.pt/oai/openairemluisa.alvim@gmail.comopendoar:71602024-05-06T04:10:53Repositório 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 |
Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits |
title |
Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits |
spellingShingle |
Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits Costa, Alberto J. Business ethics ethical decision-making students in higher education |
title_short |
Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits |
title_full |
Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits |
title_fullStr |
Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits |
title_full_unstemmed |
Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits |
title_sort |
Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits |
author |
Costa, Alberto J. |
author_facet |
Costa, Alberto J. Pinheiro, Margarida M. Ribeiro, Mariana S. |
author_role |
author |
author2 |
Pinheiro, Margarida M. Ribeiro, Mariana S. |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Costa, Alberto J. Pinheiro, Margarida M. Ribeiro, Mariana S. |
dc.subject.por.fl_str_mv |
Business ethics ethical decision-making students in higher education |
topic |
Business ethics ethical decision-making students in higher education |
description |
Our purpose is to empirically examine whether gender, age, work experience, and attendance of a course on ethics affect the ethical perceptions of Portuguese accounting students and analyze the influence of some individual factors that may affect their ethical decision-making. Additionally, we consider the degree of importance assigned to a list of personal traits and their relationship with those factors. We concluded that gender influenced the degree of importance attributed by students to initiative/entrepreneurship, obedience, and responsibility; age influenced the degree of importance attributed by students to integrity; work experience influenced the degree of importance attributed by students to obedience; and attendance of a course on ethics influenced the degree of importance attributed to independence. For each of these factors, the influence did not prove to be statistically significant in decision-making. Similarly, the study identified some reservations regarding attitudes the students’ peers might have, and when asked about this, they had negative opinions, believing their colleagues would have lower ethical standards. Our results add to the literature, especially because, in Portugal, little has been done to understand which factors may affect students’ ethical decision-making processes. We expect to bring added value to stakeholders, teachers, and scholars engaged with these matters. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-01-01T00:00:00Z 2016 2017-12-22T19:27:32Z |
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/10773/21308 |
url |
http://hdl.handle.net/10773/21308 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
0963-9284 10.1080/09639284.2016.1191270 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Taylor & Francis |
publisher.none.fl_str_mv |
Taylor & Francis |
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 |
mluisa.alvim@gmail.com |
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1817543650773565440 |