Research papers accounting ethics

Because of this result, it is not recommended to apply the Student t test, but the Kruskal-Wallis test.

This result means that the null hypothesis is rejected, and the answers in question 10 have a significant difference between male and female students. With the help of the post-hoc Dunn-Bonferroni test, it was possible to notice and identify that the students disagree more about the change in billing in the financial statements to help the friend.

In the studies of Lopes, Ribeiro Filho, Vasconcelos et al.


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A plausible explanation is that, in the face of moral dilemmas of this nature, it is possible for women to adopt a more consistent posture with established ethical standards in order to preserve their reputation and professional prestige. This result can be based on the discussion about academic maturity Spearman test and, furthermore, Moraes, Silva and Carvalho also point out an influence of the variable age in relation to ethical attitudes.

The Dunn-Bonferroni test reveals that students who do not practice a religion disagree more with unethical acts toward practitioners, a result similar to that of Keller, Smith and Smith The professional who recognizes himself as a practitioner of a religion can comply with the code because it contains the same principles that guide his religious life and indicate disapproval of unethical actions, according to Alves, Lisboa, Weffort et al.

This result can be explained by the zeal of the subjects in relation to religious beliefs, since they can be more predictive than the other specific beliefs. Moreover, religiosity functions as a mechanism that affects ethical attitude and sensitivity, as the individual internalizes his religious self-identity Emerson and McKinney, Therefore, subjects with religious identity tend to suffer emotional discomforts if they transgress the ethical teachings of their religion, being more likely to adhere to ethical standards.

In this sense, the null hypothesis is rejected. Therefore, these results are consistent with the study by Keller, Smith and Smith , pointing out that there are differences in ethical attitudes when compared to professional experience. The null hypothesis is rejected by the Kruskal-Wallis test.

The Dunn-Bonferroni test points out that students with a greater number of coursed studied have better ethical attitudes. Hence, the null hypothesis is rejected. The Dunn-Bonferroni test shows that students of German, Spanish, Portuguese and Polish ethnicity had better ethical attitudes. In this sense, it is verified that there are differences, which is also solidified by Ho , when he affirms that the differences in the ethical perception of each ethnic group exist when a culture attributes moral meaning to something that another culture does not possess.

It can be seen that ethical attitudes can also be linked to a higher or lower level of corruption in a country, since subjects can equate local legal and ethical standards with the ethical conduct guide, and use it for business decision-making ROXAS et al.

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Free accounting ethics Essays and Papers

In this respect, it can be considered that students of ethnicities who presented different ethical attitudes, hold similar perspectives that influence their ethical decision-making processes. With the Dunn-Bonferroni test, it was identified that the students who studied or studied the course Ethics and Professional Legislation present more ethical attitudes, which is in line with the study of Borges and Medeiros , that indicates the importance of ethical training For the future accounting professional.

Similarly, Cagle and Baucus identified that the ethical values of undergraduate and graduate students were strengthened by classroom experience. Students approve the confidentiality of the information, but disagree with the retention of documents, the billing change by the accountant, the dismissal by the employer of an employee who acts against the law. Most also agree with the punishment of CEPC offenders and with regard to the clarity, content and importance of a code of ethics for accountants. This means that ethical education has had an essential impact on the conduct and perception of the ethics of future professionals.

In applying the Spearman test, the consistency of ethical education also appears in the significant correlations, that is, the fact of attending or have attended the course and academic maturity may explain the disagreement regarding the retention of books by the accountant, the improper alteration of the invoicing and the agreement that CEPC is sufficient, clear and precise as a guide to professional conduct. The Kruskal-Wallis test and post-hoc Dunn-Bonferroni point out that all the hypotheses tested related to gender, age, religiousness, professional experience, number of coursed studied, ethnicity and whether the student attended or is attending Ethics and Professional Legislation , presented significant differences between the averages.


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  • Therefore, it is concluded that the individual factors, analyzed in this study, and education significantly influence ethical attitudes. It is evident that it is important for the academy to be attentive to the curricular composition, contemplating courses of this nature, and to prepare its faculty to approach and debate this subject in the classroom during the professional training process. It is worth mentioning that the results of this research apply only to the HEI under analysis, since the findings do not corroborate the literature.

    Extract of sample "Review of Accounting Ethics"

    In this sense, students from different regions, states or countries can be influenced by other intervening variables or even by cognitive differences. The results of this research lead to new inquiries. It is relevant to replicate this study in other locations to compare the findings or extend the analysis unit to the state or country level. In addition, studies with a qualitative approach may help to clarify why intervening variables influence ethical attitudes.

    ALAM, K. Ethics and accounting education. Teaching Business Ethics, v. What is an ethical dilemma? Teaching social workers how to recognize a true dilemma. The New Social Worker, v. The extent of accounting ethics education for bachelor students in Jordanian universities.

    Accounting Research Articles

    Journal of Management Research, v. To tell the truth: a discussion of issues concerning truth and ethics in accounting. Accounting, Organizations and Society, v. Ethics in accounting education: the forgotten stakeholders. The CPA Journal, v. Porto Alegre: Bookman, A behavioural model of ethical and unethical decision-making. Journal of Business Ethics, v.

    Business students and ethics: a meta-analysis. Acesso em: 25 set. Case studies of ethics scandals: effects on ethical perceptions of finance students. CienteFico, v. A managerial in-basket study of the impact of trait emotions on ethical choice. A review of the empirical ethical decision-making literature: Business ethics, a European perspective - managing corporate citizenship and sustainability in the age of globalization. Oxford: Oxford University Press, Ethics in accounting. Organization-harm vs. Are audit-related ethical decisions dependent upon mood? Challenging ethic facing the professional accounting in the today world.

    Journal of Applied Environmental and Biological Sciences, v.

    Essay about Ethics of Accountants and Auditors

    Importance of religious beliefs to ethical attitudes in business. Journal of Religion and Business Ethics, v. Business ethics and corporate governance. New Delhi: Pearson Education, Rio de Janeiro: Ernesto Reichmann, Professional codes: why, how, and with what impact? Accountable accountants.

    Critical Perspectives on Accounting, v. Going beyond intuitions: reclaiming the philosophy in business ethics.

    Who We Are

    GIL, A. The future of business: the essentials. Boston, MA: Cengage Learning, Creative accounting: some ethical issues of macro- and micro-manipulation. Accounting Education, v.


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