ETHICS: THE TREND OF ACCOUNTANTS DENOUNCE ACTS QUESTIONABLE
DOI:
https://doi.org/10.11606/rco.v9i24.55421Keywords:
Ethics. Graham model. Accountant. Management processes.Abstract
This study is meant to examine the trend of accounting professionals denounce questionable actions to their superiors. Therefore, the secondary objectives are: To compare the results obtained in Brazil with the work of Schultz et al. (1993) and see if the results are significantly impacted by the effect of gender and age on ethics. The sample consists of 215 respondents and the questionnaire contains 6 cases involving ethical conflicts between superiors and subordinates. For the analysis of data were used: the Pearson correlation analysis, descriptive statistics, regression analysis and test averages Student's t test. The results show that the model is useful in understanding the trends report, since the three research hypotheses, two were considered statistically consistent. Regarding the secondary endpoints, the results show that nationality influenced the ethics, while the analysis of the influence of gender and age group showed inconclusive results.
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