Práticas Acadêmicas Conflitantes com os Padrões Éticos e seus Reflexos na Conduta do Futuro Profissional Contábil

Abstract

<p>Com um mercado cada vez mais competitivo que busca profissionais qualificados e com discernimento ético, precisa-se constantemente renovar a discussão sobre ética no meio acadêmico. Nesse contexto, realizou-se este estudo com o propósito de analisar a percepção dos acadêmicos do curso de<strong> </strong>Ciências Contábeis de uma Instituição de Ensino Superior, quanto à adoção de práticas acadêmicas conflitantes com os padrões éticos e seus reflexos na conduta do futuro profissional da contabilidade. O estudo fundamenta-se em aspectos éticos no meio acadêmico e afetação provável na futura profissão, alicerçado em pesquisas como de Sousa <em>et al </em>(2016) e Veludo-de-Oliveira <em>et al</em> (2014). A população foi composta de 246 alunos do curso de Ciências Contábeis de uma instituição de ensino superior de Manaus–AM, aos quais aplicou-se um questionário. Com a análise constatou-se que cerca de 50% dos alunos têm uma clara percepção do tema, mas esse entendimento não evolui durante o curso.</p>

Academic dishonesty: motivations of accounting students

“…Several studies have already been carried out on dishonesty in the academic environment: Oliveira, Assis, Silva and Oliveira Neto (2014) verified that there are no significant differences between the perception of dishonesty by students and professors; however, those who thought that they would be more severe with dishonest ones, and who also judged to be more rigorous with those who commit dishonesty. Viana et al (2018) found that most students agree that dishonest practices can influence the ethical behavior of future accounting professionals, but 44.38% of students do not identify a possible correlation between ethics in college and the profession.…”

“…Regarding academic dishonesty, research has already been carried out on the perception of justice (Resh & Sabbagh, 2017;Santos, Avelino, Cunha & Colauto, 2020); the relationship with cynicism (Nasu & Afonso, 2020); reflections on professional conduct (Viana, Santos, Rodrigues, Lima & Viana, 2018), among others. Also in this area, but seeking to understand the motivations of students' dishonesty, other studies were carried out about obtaining better grades and not disappointing parents (McCabe, Treviño & Butterfiled, 1999;Quaye, 2010); the student-teacher relationship (Zelna & Bresciani, 2004;Starovoytova & Namango, 2016); and on plagiarism (Ives et al, 2016).…”

Ethical behavior in the work environment and its effects on academic misconduct

“…Discussions about the effects of dishonest practices are representative for they are a likely precursor to one engaging in unethical behavior at work and, therefore, a threat to a professional's career success and a risk as to organizational ethical violations (Winrow, 2016;Nguyen & Tran, 2018). Thus, dishonesty in academia is the focus of study in the higher education environment, as it is understood that today's students will be tomorrow's professionals (Stone et al, 2009;Taniguchi et al Sanchez, Cappellozza & Filenga, 2011;Sanchez & Innarell, 2012;Winrow, 2016;Viana, Rodrigues, Lima & Viana, 2018), and the medium in which an individual is inserted can influence their behavior. In this sense, the Theory of Planned Behavior (TPB) measures the propensity to a behavior based on the intention of the human being, that is, how much effort an individual is willing to make in favor of an action (Ajzen, 1991).…”

“…Competitiveness in the labor market triggers a demand for qualified professionals with ethical discernment (Viana, Santos Rodrigues, Lima & Viana, 2018). Moreover, the globalized world has created a more integrated and borderless environment, stimulating new debates in the business area, especially on ethical attitudes.…”

Desonestidade acadêmica: motivações dos estudantes de ciências contábeis

“…A respeito da desonestidade acadêmica, já foram desenvolvidas pesquisas acerca da percepção de justiça (Resh & Sabbagh, 2017;Santos, Avelino, Cunha & Colauto, 2020); da relação com o cinismo (Nasu & Afonso, 2020); reflexos na conduta profissional (Viana, Santos, Rodrigues, Lima & Viana, 2018), entre outros. Também nessa ceara, mas buscando compreender as motivações da desonestidade dos estudantes, outras pesquisas foram elaboradas acerca da obtenção de melhores notas e não decepcionar os pais (McCabe, Treviño & Butterfiled, 1999;Quaye, 2010); o relacionamento entre aluno-professor (Zelna & Bresciani, 2004;Starovoytova & Namango, 2016); e sobre plágio (Ives et al, 2016).…”