Ethics perception: evidence from accountants and accounting students in Brazil
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 d...
| Autores: | , , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2019 |
| País: | Brasil |
| Institución: | Universidade Católica Dom Bosco (UCDB) |
| Repositorio: | Interações (Campo Grande. Online) |
| Idioma: | inglés |
| OAI Identifier: | oai:ojs.multitemasucdb.emnuvens.com.br:article/1888 |
| Acceso en línea: | https://interacoes.ucdb.br/interacoes/article/view/1888 |
| Access Level: | acceso abierto |
| Palabra clave: | ethics code accountants’ ethics ethics perception Brazil. |
| Sumario: | 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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