Julgamento ético-ideológico dos estudantes de contabilidade de São Paulo

• Ano de defesa: 2012
• Autor(a) principal: Silva, Zuleica Yoná Barbosa da
• Orientador(a): Antunes, Maria Thereza Pompa
• Banca de defesa: Mendonça Neto, Octavio Ribeiro de , Ott, Ernani
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria Empresarial
• Departamento: Ciências Contábeis
• País: BR
• Palavras-chave em Português: ética profissional; contabilidade; estudantes; educação
• Palavras-chave em Inglês: professional ethics; accounting; students; education
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26269

This study aimed to study the professional ethics in the accounting area, from the point of view of students, which although it is a topic relevant to identify the behavior of future professionals, it is still little explored in Brazil. On the one hand the practice of ethical attitudes by the part of the accountants is something expected, on the other hand, the importance of the formal study of ethics in degree courses is still few investigated if compared to other areas of the accounting profession. This situation shows that is relevant to the accounting professionals, and to the society in general, understand the ethical judgments of future accountants' during the process of its professional formation. To achieve the objectives of this descriptive research, it was used a quantitative approach, with questionnaires containing closed questions, that had as goal to observe the ethical profile and ethical judgment of accounting students. The study covered a sample of 348 students in six Colleges and Universities of Sao Paulo. For the data analysis methodologies were used tools statistics, such as descriptive statistics, multiple regression and multivariate analysis of variance, which allowed the crossing of several information collected. One of the findings identified that the gender factor is decisive in the ethical profile of the students, in which women show to have a higher ethical rigor, while men are less strict and they have a bigger disposal to commit unethical actions when the benefits of these actions reflect immediately to financial gain. The idealist and relativists profiles identified in the study also showed significant influence on students' ethical judgments about the professional dilemma situations. Finally, and perhaps the most interesting and surprising finding, refers to general mean of personal judgments of the of research participants, which shows a trend to they have more ethical strict actions on the routine of profession. It is understood that the results of this study contribute to the accounting courses review the content and methodology adopted in the discipline of General Business Ethics.