Ethics perception: evidence from accountants and accounting students in Brazil

Detalhes bibliográficos
Autor(a) principal: Lima, Jessica de Morais
Data de Publicação: 2019
Outros Autores: Espejo, Marcia Maria dos Santos Bortolocci, Moraes, Marcelo Botelho da Costa, Lima, Emanoel Marcos
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Interações (Campo Grande. Online)
Texto Completo: https://interacoes.ucdb.br/interacoes/article/view/1888
Resumo: Due to the new international ethics standards law, knowing what Brazilian accountants and accounting students perceive as ethical is extremely important. An online survey with 29 questions was conducted in MS/Brazil with different scenarios, involving different aspects that may influence someone’s decision, to assess the acceptance of unethical behaviors. The results showed difference in the ethics perception by students and accountants, but the difference was greater based on gender.
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spelling Ethics perception: evidence from accountants and accounting students in Brazilethics codeaccountants’ ethicsethics perceptionBrazil.Due to the new international ethics standards law, knowing what Brazilian accountants and accounting students perceive as ethical is extremely important. An online survey with 29 questions was conducted in MS/Brazil with different scenarios, involving different aspects that may influence someone’s decision, to assess the acceptance of unethical behaviors. The results showed difference in the ethics perception by students and accountants, but the difference was greater based on gender.Universidade Católica Dom Bosco2019-07-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/vnd.openxmlformats-officedocument.wordprocessingml.documenthttps://interacoes.ucdb.br/interacoes/article/view/188810.20435/inter.v20i2.1888Interações (Campo Grande); Interações v. 20, n. 2, abr./jun. 2019; 645-655Interações (Campo Grande); Interações v. 20, n. 2, abr./jun. 2019; 645-655Interações (Campo Grande); Interações v. 20, n. 2, abr./jun. 2019; 645-6551984-042X1518-7012reponame:Interações (Campo Grande. Online)instname:Universidade Católica Dom Bosco (UCDB)instacron:UCDBenghttps://interacoes.ucdb.br/interacoes/article/view/1888/pdfhttps://interacoes.ucdb.br/interacoes/article/view/1888/2282Copyright (c) 2019 Interações (Campo Grande)info:eu-repo/semantics/openAccessLima, Jessica de MoraisEspejo, Marcia Maria dos Santos BortolocciMoraes, Marcelo Botelho da CostaLima, Emanoel Marcos2020-09-09T09:58:50Zoai:ojs.multitemasucdb.emnuvens.com.br:article/1888Revistahttps://www.scielo.br/j/inter/PRIhttps://old.scielo.br/oai/scielo-oai.php||interacoes@ucdb.br|| igor@ucdb.br||suzantoniazzo@ucdb.br1984-042X1518-7012opendoar:2020-09-09T09:58:50Interações (Campo Grande. Online) - Universidade Católica Dom Bosco (UCDB)false
dc.title.none.fl_str_mv Ethics perception: evidence from accountants and accounting students in Brazil
title Ethics perception: evidence from accountants and accounting students in Brazil
spellingShingle Ethics perception: evidence from accountants and accounting students in Brazil
Lima, Jessica de Morais
ethics code
accountants’ ethics
ethics perception
Brazil.
title_short Ethics perception: evidence from accountants and accounting students in Brazil
title_full Ethics perception: evidence from accountants and accounting students in Brazil
title_fullStr Ethics perception: evidence from accountants and accounting students in Brazil
title_full_unstemmed Ethics perception: evidence from accountants and accounting students in Brazil
title_sort Ethics perception: evidence from accountants and accounting students in Brazil
author Lima, Jessica de Morais
author_facet Lima, Jessica de Morais
Espejo, Marcia Maria dos Santos Bortolocci
Moraes, Marcelo Botelho da Costa
Lima, Emanoel Marcos
author_role author
author2 Espejo, Marcia Maria dos Santos Bortolocci
Moraes, Marcelo Botelho da Costa
Lima, Emanoel Marcos
author2_role author
author
author
dc.contributor.author.fl_str_mv Lima, Jessica de Morais
Espejo, Marcia Maria dos Santos Bortolocci
Moraes, Marcelo Botelho da Costa
Lima, Emanoel Marcos
dc.subject.por.fl_str_mv ethics code
accountants’ ethics
ethics perception
Brazil.
topic ethics code
accountants’ ethics
ethics perception
Brazil.
description Due to the new international ethics standards law, knowing what Brazilian accountants and accounting students perceive as ethical is extremely important. An online survey with 29 questions was conducted in MS/Brazil with different scenarios, involving different aspects that may influence someone’s decision, to assess the acceptance of unethical behaviors. The results showed difference in the ethics perception by students and accountants, but the difference was greater based on gender.
publishDate 2019
dc.date.none.fl_str_mv 2019-07-05
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://interacoes.ucdb.br/interacoes/article/view/1888
10.20435/inter.v20i2.1888
url https://interacoes.ucdb.br/interacoes/article/view/1888
identifier_str_mv 10.20435/inter.v20i2.1888
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://interacoes.ucdb.br/interacoes/article/view/1888/pdf
https://interacoes.ucdb.br/interacoes/article/view/1888/2282
dc.rights.driver.fl_str_mv Copyright (c) 2019 Interações (Campo Grande)
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2019 Interações (Campo Grande)
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/vnd.openxmlformats-officedocument.wordprocessingml.document
dc.publisher.none.fl_str_mv Universidade Católica Dom Bosco
publisher.none.fl_str_mv Universidade Católica Dom Bosco
dc.source.none.fl_str_mv Interações (Campo Grande); Interações v. 20, n. 2, abr./jun. 2019; 645-655
Interações (Campo Grande); Interações v. 20, n. 2, abr./jun. 2019; 645-655
Interações (Campo Grande); Interações v. 20, n. 2, abr./jun. 2019; 645-655
1984-042X
1518-7012
reponame:Interações (Campo Grande. Online)
instname:Universidade Católica Dom Bosco (UCDB)
instacron:UCDB
instname_str Universidade Católica Dom Bosco (UCDB)
instacron_str UCDB
institution UCDB
reponame_str Interações (Campo Grande. Online)
collection Interações (Campo Grande. Online)
repository.name.fl_str_mv Interações (Campo Grande. Online) - Universidade Católica Dom Bosco (UCDB)
repository.mail.fl_str_mv ||interacoes@ucdb.br|| igor@ucdb.br||suzantoniazzo@ucdb.br
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