Academic dishonesty: approach with Accounting Sciences course students
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | REUNIR: Revista de Administração. Contabilidade e Sustentabilidade |
Texto Completo: | https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/view/1453 |
Resumo: | This study aims to investigate the reasons that influence students of Accounting courses to be dishonest. A quantitative approach was used, which was developed from the application of a structured and validated questionnaire by Grimes and Rezek (2005) adapted by Moura (2018), divided into three dimensions. The questionnaire was applied in four public and private Higher Education Institutions (HEIs) in the city of Mossoró-RN, totaling 370 respondents. Data were processed using the SPSS statistical software version 23. The third dimension of the questionnaire was used as a parameter to classify the respondent as honest or dishonest, thus creating the dependent variable dishonesty. Given the context, two hypotheses were considered: H0: Academic dishonesty in Accounting courses is the same in public and private institutions. H1: Academic dishonesty in Accounting courses is higher in public institutions. In the analysis of the results, the simple frequency and the percentage of the first and second dimensions of the questionnaire were presented. An association of the dependent variable with the first and second dimensions was performed. Two tests, Person's Chi-Square and Fisher's Exact, were used to investigate the categorical variables. The findings showed that the reasons that influence Accounting students to be dishonest were: to be attending the seventh period in a public HEI and to develop a paid activity. Thus, H0 is rejected. |
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Academic dishonesty: approach with Accounting Sciences course studentsDesonestidade acadêmica: um estudo com discentes do curso de Ciências Contábeis: approach with Accounting Sciences course studentsdishonesty; Accounting Science students; variable association.desonestidade; acadêmicos de Ciências Contábeis; associação de variável.This study aims to investigate the reasons that influence students of Accounting courses to be dishonest. A quantitative approach was used, which was developed from the application of a structured and validated questionnaire by Grimes and Rezek (2005) adapted by Moura (2018), divided into three dimensions. The questionnaire was applied in four public and private Higher Education Institutions (HEIs) in the city of Mossoró-RN, totaling 370 respondents. Data were processed using the SPSS statistical software version 23. The third dimension of the questionnaire was used as a parameter to classify the respondent as honest or dishonest, thus creating the dependent variable dishonesty. Given the context, two hypotheses were considered: H0: Academic dishonesty in Accounting courses is the same in public and private institutions. H1: Academic dishonesty in Accounting courses is higher in public institutions. In the analysis of the results, the simple frequency and the percentage of the first and second dimensions of the questionnaire were presented. An association of the dependent variable with the first and second dimensions was performed. Two tests, Person's Chi-Square and Fisher's Exact, were used to investigate the categorical variables. The findings showed that the reasons that influence Accounting students to be dishonest were: to be attending the seventh period in a public HEI and to develop a paid activity. Thus, H0 is rejected. Este estudo tem por objetivo averiguar os motivos que influenciam os discentes dos cursos de Ciências Contábeis a serem desonestos. Utilizou-se a abordagem quantitativa, que se desenvolveu a partir da aplicação de um questionário estruturado e validado de Grimes e Rezek (2005) adaptado por Moura (2018), dividido em três dimensões. O questionário foi aplicado em quatro Instituições de Ensino Superior (IES) públicas e privadas da cidade de Mossoró-RN, totalizando 370 respondentes. Os dados foram tratados utilizando o software estatístico SPSS versão 23. A terceira dimensão do questionário foi utilizada como parâmetro para classificar o respondente em honesto ou desonesto, sendo assim, criada a variável dependente desonestidade. Diante do contexto, foram consideradas duas hipóteses: H0: A desonestidade acadêmica nos cursos de Ciências Contábeis é igual nas instituições públicas e privadas. H1: A desonestidade acadêmica nos cursos de Ciências Contábeis é maior nas instituições pública. Na análise dos resultados, foi apresentada a frequência simples e a porcentagem da primeira e segunda dimensão do questionário. Realizou-se uma associação da variável dependente com a primeira e a segunda dimensão. Foram utilizados dois testes, o Qui-Quadrado de Person e Exato de Fisher, para averiguar as variáveis categóricas. Os achados evidenciaram que os motivos que influenciam os acadêmicos de Ciências Contábeis a serem desonestos foram: estar cursando o sétimo período em uma IES pública e desenvolverem uma atividade remunerada. Dessa forma, rejeita-se H0. Universidade Federal de Campina Grande2022-12-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigos avaliado pelos paresapplication/pdfhttps://reunir.revistas.ufcg.edu.br/index.php/uacc/article/view/145310.18696/reunir.v12i4.1453REUNIR Revista de Administração Contabilidade e Sustentabilidade; v. 12 n. 4 (2022): REUNIR; 44-562237-366710.18696/reunir.v12i4reponame:REUNIR: Revista de Administração. Contabilidade e Sustentabilidadeinstname:Universidade Federal de Campina Grande (UFCG)instacron:UFCGporhttps://reunir.revistas.ufcg.edu.br/index.php/uacc/article/view/1453/660Copyright (c) 2022 REUNIR Revista de Administração Contabilidade e Sustentabilidadehttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccess Silva, Amanda Samylli daValdevino, Rosângela Queiroz SouzaOliveira, Adriana Martins de Diniz, Saulo Medeiros 2022-12-22T14:02:53Zoai:ojs.150.165.111.246:article/1453Revistahttps://reunir.revistas.ufcg.edu.br/index.php/uacc/indexPUBhttps://reunir.revistas.ufcg.edu.br/index.php/uacc/oairevistareunir2021@gmail.com |2237-36672237-3667opendoar:2022-12-22T14:02:53REUNIR: Revista de Administração. Contabilidade e Sustentabilidade - Universidade Federal de Campina Grande (UFCG)false |
dc.title.none.fl_str_mv |
Academic dishonesty: approach with Accounting Sciences course students Desonestidade acadêmica: um estudo com discentes do curso de Ciências Contábeis: approach with Accounting Sciences course students |
title |
Academic dishonesty: approach with Accounting Sciences course students |
spellingShingle |
Academic dishonesty: approach with Accounting Sciences course students Silva, Amanda Samylli da dishonesty; Accounting Science students; variable association. desonestidade; acadêmicos de Ciências Contábeis; associação de variável. |
title_short |
Academic dishonesty: approach with Accounting Sciences course students |
title_full |
Academic dishonesty: approach with Accounting Sciences course students |
title_fullStr |
Academic dishonesty: approach with Accounting Sciences course students |
title_full_unstemmed |
Academic dishonesty: approach with Accounting Sciences course students |
title_sort |
Academic dishonesty: approach with Accounting Sciences course students |
author |
Silva, Amanda Samylli da |
author_facet |
Silva, Amanda Samylli da Valdevino, Rosângela Queiroz Souza Oliveira, Adriana Martins de Diniz, Saulo Medeiros |
author_role |
author |
author2 |
Valdevino, Rosângela Queiroz Souza Oliveira, Adriana Martins de Diniz, Saulo Medeiros |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Silva, Amanda Samylli da Valdevino, Rosângela Queiroz Souza Oliveira, Adriana Martins de Diniz, Saulo Medeiros |
dc.subject.por.fl_str_mv |
dishonesty; Accounting Science students; variable association. desonestidade; acadêmicos de Ciências Contábeis; associação de variável. |
topic |
dishonesty; Accounting Science students; variable association. desonestidade; acadêmicos de Ciências Contábeis; associação de variável. |
description |
This study aims to investigate the reasons that influence students of Accounting courses to be dishonest. A quantitative approach was used, which was developed from the application of a structured and validated questionnaire by Grimes and Rezek (2005) adapted by Moura (2018), divided into three dimensions. The questionnaire was applied in four public and private Higher Education Institutions (HEIs) in the city of Mossoró-RN, totaling 370 respondents. Data were processed using the SPSS statistical software version 23. The third dimension of the questionnaire was used as a parameter to classify the respondent as honest or dishonest, thus creating the dependent variable dishonesty. Given the context, two hypotheses were considered: H0: Academic dishonesty in Accounting courses is the same in public and private institutions. H1: Academic dishonesty in Accounting courses is higher in public institutions. In the analysis of the results, the simple frequency and the percentage of the first and second dimensions of the questionnaire were presented. An association of the dependent variable with the first and second dimensions was performed. Two tests, Person's Chi-Square and Fisher's Exact, were used to investigate the categorical variables. The findings showed that the reasons that influence Accounting students to be dishonest were: to be attending the seventh period in a public HEI and to develop a paid activity. Thus, H0 is rejected. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-12-22 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigos avaliado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/view/1453 10.18696/reunir.v12i4.1453 |
url |
https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/view/1453 |
identifier_str_mv |
10.18696/reunir.v12i4.1453 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/view/1453/660 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 REUNIR Revista de Administração Contabilidade e Sustentabilidade https://creativecommons.org/licenses/by-nc/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 REUNIR Revista de Administração Contabilidade e Sustentabilidade https://creativecommons.org/licenses/by-nc/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Campina Grande |
publisher.none.fl_str_mv |
Universidade Federal de Campina Grande |
dc.source.none.fl_str_mv |
REUNIR Revista de Administração Contabilidade e Sustentabilidade; v. 12 n. 4 (2022): REUNIR; 44-56 2237-3667 10.18696/reunir.v12i4 reponame:REUNIR: Revista de Administração. Contabilidade e Sustentabilidade instname:Universidade Federal de Campina Grande (UFCG) instacron:UFCG |
instname_str |
Universidade Federal de Campina Grande (UFCG) |
instacron_str |
UFCG |
institution |
UFCG |
reponame_str |
REUNIR: Revista de Administração. Contabilidade e Sustentabilidade |
collection |
REUNIR: Revista de Administração. Contabilidade e Sustentabilidade |
repository.name.fl_str_mv |
REUNIR: Revista de Administração. Contabilidade e Sustentabilidade - Universidade Federal de Campina Grande (UFCG) |
repository.mail.fl_str_mv |
revistareunir2021@gmail.com | |
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