Ethical attitude of accountants: recent evidence from a survey with students and accounting professionals under gender perspective
DOI:
https://doi.org/10.11606/rco.v4i10.34778Keywords:
Ethics, Accounting, GenderAbstract
Scandals involving accountants and consequently the ethical accounting, as Enron, WorldCom, Quest and others have emphasized the role of ethics for professionals with accounting. In these episodes, women, in particular, played a decisive role, since Cynthia Cooper and Sherron Watkins were the "whistle blowers" that culminated with the bankruptcy of Enron and WorldCom. The sample consists of 234 accounting professionals and 478 accounting students from two institutions of higher education in the State of Paraná, Brazil. The topic addressed is relevant because the growing role of women in society as a whole. Despite of having their rights recognized belatedly in more developed societies, they play an increasingly important role in society today. It was possible to infer that women showed less acceptance for certain behaviors than men. Statistically significant differences were found in 9 (nine) out of 25 (twenty five) questions presented.Downloads
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