Professional ethics of Accounting Science students: analysis of individual values
DOI:
https://doi.org/10.5965/2316419008112019013Keywords:
Professional Ethics, Accounting, SurveyAbstract
Postures oriented by ethical and moral values are valued by society and by the labor market, but they are not followed absolutely. Given the frequency with which fraud involving unethical conduct of accounting professionals is reported, this research contributes to the deepening of this discussion about ethics, and encompasses the initial phase of career, professional education, advancing in the characterization of the ethical profile of accounting professionals and intensifying the ethical awareness in students and accounting professionals. The present study has the objective of analyzing the students' perception of the professional ethics, considering certain intervening variables related to individual factors. The research method used is classified as quantitative, descriptive and survey, with the application of a closed questionnaire. The sample represents 214 students from the Federal University of Santa Catarina. The data were analyzed with the aid of the nonparametric tests of Spearman and Kruskal-Wallis, post-hoc Dunn- Bonferroni. The results indicate that the individual factors influence significantly in the students' point of view about the professional ethics and that the discipline Ethics and Political Philosophy in the course of Accounting tends to make the students aware of the responsibilities and behaviors that must be followed by the accounting professionals. Therefore, the individual factors added to ethical education induce in a relevant way the ethical attitudes of the students. However, this statement deals only with the sample analysis of this study, because differences were found when comparing this study with the results of the literature.
Downloads
References
ALVES, A, F. J. D. S.; LISBOA, N. P.; WEFFORT, E. F. J.; ANTUNES, M. T. P. Um estudo empírico sobre a importância do código de ética profissional para o contabilista. Revista Contabilidade & Finanças - USP, v. 18, n.spe, p. 58-68, 2007.
ANJOS, L. C. M.; RANCIARO NETO; A.; SILVA, D. J. C.; MIRANDA, L. C. Código de ética e o comportamento ético na vida pessoal: um estudo junto as pessoas envolvidas com a contabilidade. Revista de Contabilidade da UFBA, Salvador, v. 5, n. 2, p. 4-19, 2011.
ANZEH, B. A.; ABED, S. The extent of accounting ethics education for bachelor students in Jordanian universities. Journal of Management Research, v. 7, n. 2, p. 121-143, 2015.
ARRUDA, M. C. C. Fundamentos de Ética Empresarial e Econômica. 2ª. ed. São Paulo: Atlas, 2003.
BAYOU, M. E.; REINSTEIN, A.; WILLIAMS, P. F. To tell the truth: A discussion of issues concerning truth and ethics in accounting. Accounting, Organizations and Society, v. 36, n. 2, p. 109-124, 2011.
CARDOSO, Jorge Luiz; SOUZA, Marcos Antônio de; ALMEIDA, Lauro Brito. Perfil do Contador na atualidade: um estudo exploratório. Revista BASE de Administração e Contabilidade da Unisinos, v. 3, n. 3, p. 275-284, 2006.
CONSELHO FEDERAL DE CONTABILIDADE - CFC. Resolução CFC Nº 803, de 10 de outubro de 1996: aprova o Código de Ética Profissional do Contador - CEPC. Brasília, 1996. Disponível em: Acesso em 08/09/2017.
CRISTINA, N.; FLORINA, P. M. Ethics in accounting. Annals of the University of Oradea, Economic Science Series, v. 17, n. 3, p. 1352, 2008.
DELLA, Flora V. A.; CEOLIN, R.; NEUBAUER, V. S.; LEAL, R. B.; SILVA, E. M. T.; VIRGOLIN, I. W. C.; CAMARGO, B. F. Ética no horizonte do profissional contábil. Revista Interdisciplinar de Ensino, Pesquisa e Extensão, v. 2, n. 1, p. 1-13, 2014.
FEIL, Alexandre André. Análise das variáveis intervenientes na tomada de decisão ética do profissional contábil. Enfoque: Reflexão Contábil, v. 35, p. 75-93, 2016.
FEIL, Alexandre A.; DIEHL, Liciane; SCHUCK, Rogério José. Ética profissional e estudantes de contabilidade: análise das variáveis intervenientes. Cad. EBAPE.BR, v. 15, 2017.
HO, J. A. Ethical perception: are differences between ethnic groups situation dependent? Business Ethics: An European Review, v. 19, n. 2, p. 154-182, 2010.
IUDÍCIBUS, S.; MARTINS, E.; GELBECK, E. R.; SANTOS, A. Manual de Contabilidade Societária: Aplicável a todas as Sociedades de Acordo com as Normas Internacionais e do CPC. 1ª edição FIPECAFI. São Paulo: Atlas. 2010.
JACKLING, B.; COOPER; B. J.; LEUNG, P.; DELLAPORTAS, S. Professional accounting bodies perceptions of ethical issues, causes of ethical failure and ethics education. Managerial Auditing Journal, v. 22, n. 9, p. 928-944, 2007.
KISH-GEPHART, J. J.; HARRISON, D. A.; TREVIÑO, L. K. Bad apples, bad cases, and bad barrels: Meta-analytic evidence about sources of unethical decisions at work. Journal of Applied Psychology, v. 95, p. 1-31, 2010.
LISBOA, L. P. Ética geral e profissional em contabilidade. 2. ed. São Paulo: Atlas, 2010.
LOPES, J. E. G.; RIBEIRO FILHO, J. F.; VASCONCELOS, M. T. C.; PEDERNEIRAS, M. M. M. Uma análise avaliativa de atitudes de estudantes de ciências contábeis e dilemas éticos sob uma perspectiva de gênero, maturidade acadêmica e ambiente institucional. Ensaio: Avaliação e Políticas Públicas em Educação, v. 14, n. 51, p. 209-222, 2006.
MARION, J. C. Contabilidade Empresarial. 16 ed. São Paulo: Atlas, 2012.
MORAES, M. C. C.; SILVA, A. M. C.; CARVALHO, F. A. A. O comportamento dos futuros contabilistas perante diferentes dilemas éticos. Pensar Contábil, v. 12, n. 48, p. 22-30, 2010.
MOTTA, N. S. Ética e vida profissional. Rio de janeiro: Âmbito Cultural, 1984.
ONYEBUCHI, V. N. Ethics in accounting. International Journal of Business and Social Science, v. 2, 2011.
OTALOR, J. I.; EIYA, O. Ethics in accounting and the reliability of financial information. European Journal of Business and Management, v. 5, 2013.
PARKER, L. D. Professional accounting body ethics: In search of the private interest. Accounting, Organizations and Society, v.19, n. 6, p. 507-525, 1994.
SANTOS, L. M.; JESUS, M. L. A Importância da Ética na Formação do Profissional de Contabilidade. Pensar Contábil, v. 4, n. 14, 2002.
SHINZAKI, K.; CORRÊA, D. V.; FERREIRA, C. R. Uma breve reflexão sobre a importância da ética na profissão contábil. Revista Contemporânea de Contabilidade, v. 2, n. 3, p. 5772, 2005.
SMITH, L. M. A fresh look at accounting ethics (or Dr. Smith goes to Washington). Accounting Horizons, v. 17, p. 47-49, 2003.
VÁZQUEZ, A. S. Ética. 32ª. ed. Rio de Janeiro: Civilização Brasileira, 2011.
WEILER, Pâmela Francine. Análise das variáveis intervenientes relacionadas à ética dos profissionais contábeis. 2016. Trabalho de Conclusão de Curso. 67 f. (Ciências Contábeis) – Univates, Lageado, 2016.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2019 REAVI - Revista Eletrônica do Alto Vale do Itajaí
This work is licensed under a Creative Commons Attribution 4.0 International License.
Brazilian Journal of Accounting and Management offers free and immediate access to its content, following the principle that providing scientifical knowledge in a free manner promotes a better world democratization of knowledge. Authors maintain copyright of articles and grant to the journal the rights of the first publication, according to the Creative Commons Attribution licensing criteria, which allows the work to be shared with initial publication and authorship recognition. These licenses allow others to distribute, remix, adapt, or create derived work, even if it is for commercial purposes, provided that the credit is given to the original creation.
