Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits

Accounting Education

Volumn 25, Issue 4, 2016, Pages 327-348

  Costa, Alberto J ^a   Pinheiro, Margarida M ^a,b   Ribeiro, Mariana S ^a  

^a UNIVERSITY OF AVEIRO   (Portugal)

^b UNIVERSITY OF AVEIRO   (Portugal)

Author keywords

Business ethics; ethical decision making; students in higher education

Indexed keywords

EID: 84976345043     PISSN: 09639284     EISSN: 14684489     Source Type: Journal    
DOI: 10.1080/09639284.2016.1191270     Document Type: Article

References (73)

1. A.Abbey, B.Abubakar, & F.H.Boghossian, (2009). The influence of ethics instructions on ethical judgment of minority students. Journal of Business & Economics Research, 7(2), 53–60. doi:10.19030/jber.v7i2.2261
2. B.Almeida, (2014). Ethics of business organizations:The basis for their sustainability. Journal of Management and Sustainability, 14(12), 46–69. doi:10.5539/jms.v4n2p46
3. E.C.Ameen, D.M.Guffey, & J.McMillan, (1996). Gender differences in determining the ethical sensitivity of future accounting professionals. Journal of Business Ethics, 15(5), 591–597. doi:10.1007/BF00381934
4. P.Arlow, & T.A.Ulrich, (1980). Business ethics, social responsibility and business students:An empirical comparison of Clark’s study. Akron Business and Economic Review, 11(3), 17–23.
5. V.N.Awasthi, (2008). Managerial decision-making on moral issues and the effects of teaching ethics. Journal of Business Ethics, 78, 207–223. doi:10.1007/s10551-006-9328-6
6. J.Ballantine, & P.Mccourt, (2011). The impact of ethical orientation and gender on final year undergraduate auditing students’ ethical judgments. Accounting Education, 20(20), 187–201. doi:10.1080/09639284.2011.557493
7. J.H.Barnett, & M.J.Karson, (1989). Managers, values, and executive decisions:An exploration of the role of gender, career stage, organizational level, function, and the importance of ethics, relationships and results in managerial decision making. Journal of Business Ethics, 8, 747–771. doi:10.1007/BF00383775
8. R.F.Beltramini, R.A.Peterson, & G.Kozmetsky, (1984). Concerns of college students regarding business ethics. Journal of Business Ethics, 3, 195–200. doi:10.1007/BF00382919
9. J.G.Blodgett, L.Chaun Lu, G.M.Rose, & S.J.Vitelli, (2001). Ethical sensitivity to stakeholder interests:A cross-cultural comparison. Journal of the Academy of Marketing Science, 29(2), 190–202. doi:10.1177/03079459994551
10. J.M.Bloodgood, H.W.Turnley, & P.Mudrack, (2008). The influence of ethics instruction, religiosity, and intelligence on cheating behavior. Journal of Business Ethics, 82, 557–571. doi:10.1007/S10551-007-9576-0
11. F.N.Brady, & G.E.Wheeler, (1996). An empirical study of ethics predispositions. Journal of Business Ethics, 15, 927–940. doi:10.1007/BF00705573
12. J.Browning, & N.B.Zabriskie, (1983). How ethical are industrial buyers? Industrial Marketing Management, 12, 219–224. doi:10.1016/S0019-8501(83)80001-7
13. R.A.Buchholz, & S.B.Rosenthal, (2005). The spirit of entrepreneurship and the qualities of moral decision making:Toward a unifying framework. Journal of Business Ethics, 60, 307–315. doi:10.1007/s10551-005-0137-0
14. J.A.B.Cagle, & M.S.Baucus, (2006). Case studies of ethics scandals:Effects on ethical perceptions of finance students. Journal of Business Ethics, 64, 213–229. doi:10.1007/s10551-005-8503-5
15. V.J.Callan, (1992). Predicting ethical values and training needs in ethics. Journal of Business Ethics, 11(10), 761–769. doi:10.1007/BF00872308
16. G.Canarutto, K.T.Smith, & L.M.Smith, (2010). Impact of an ethics presentation used in the USA and adapted for Italy. Accounting Education, 19(3), 309–322. doi:10.1080/09639280802532109
17. A.A.Caria, & L.L.Rodrigues, (2014). The evolution of financial accounting in Portugal since the 1960s:A new institutional economics perspective. Accounting History, 19(1–2), 227–254. doi:10.1177/1032373213511319
18. F.Carreira, & C.Gonçalves, (2008). A avaliação da atitude dos profissionais de contabilidade face à ética:Um estudo empírico. Contabilidade e Gestão, 5, 111–137.
19. J.R.Cohen, L.W.Pant, & D.J.Sharp, (2001). An examination of differences in ethical decision-making between Canadian business students and accounting professionals. Journal of Business Ethics, 30(4), 319–336. doi:10.1023/A:1010745425675
20. B.C.Cole, & D.L.Smith (1996). Perceptions of business ethics:Students vs. business people. Journal of Business Ethics, 15(8), 889–896. doi:10.1007/BF00381856
21. J.Craft, (2013). A review of the empirical ethical decision-making literature:2004–2011. Journal of Business Ethics, 117(2), 221–259. doi:10.1007/s10551-012-1518-9
22. C.L.Donoho, J.Herche, & M.J.Swenson, (2003). A cross cultural study of the effects of achievement and relationship values on student evaluations of personal selling ethical dilemas. Marketing Education Review, 13(3), 53–63. doi:10.1080/10528008.2003.11488840
23. B.Elango, K.Paul, S.K.Kundu, & S.K.Paudel, (2010). Organizational ethics, individual ethics, and ethical intentions in international decision-making. Journal of Business Ethics, 97, 543–561. doi:10.1007/s10551-010-0524-z
24. G.Eweje, & M.Brunton, (2010). Ethical perceptions of business students in a New Zealand university:Do gender, age and work experience matter? Business Ethics:A European Review, 19(1), 95–111. doi:10.1111/j.1467-8608.2009.01581.x
25. G.Eynon, N.T.Hills, & K.Stevens, (1997). Factors that influence the moral reasoning abilities of accountants:implications for universities and the profession. Journal of Business Ethics, 16(12–13), 1297–1309. doi:10.1023/A:1005754201952
26. M.Ferreira, C.Pinto, J.Santos, & F.Serra, (2013). Ambiguidade e consequências futuras dos comportamentos éticos:Estudo intercultural. Revista de Administração de Empresas, 55(2), 169–182. doi:10.1590/S0034-75902013000200005
27. O.C.Ferrell, J.Fraedrich, & L.Ferrell, (2015). Business ethics:Ethical decision making and cases (10th ed.). Stamford:Cengage Learning.
28. O.C.Ferrell, & S.J.Skinner, (1988). Ethical behavior and bureaucratic structure in marketing research organizations. Journal of Marketing Research, 25, 103–109. doi:10.2307/3172930
29. D.G.Fisher, & R.L.Ott, (1996). A study of relationship between accounting students’ moral reasoning and cognitive styles. Research on Accounting Education, 2, 51–57.
30. G.Fleischman, & S.Valentine, (2003). Professionals’ tax liability assessments and ethical evaluations in an equitable relief innocent spouse case. Journal of Business Ethics, 42(1), 27–44. doi:10.1023/A:1021634900211
31. R.C.Ford, & W.D.Richardson, (1994). Ethical decision making:A review of the empirical literature. Journal of Business Ethics, 13, 829–838. doi:10.1007/978-94-007-4126-3_2
32. A.Forte, (2004). Business ethics:A study of the moral reasoning of selected business managers and the influence of organizational ethical climate. Journal of Business Ethics, 51(2), 167–173. doi:10.1023/B:BUSI.0000033610.35181.ef
33. C.S.Goodman, & C.M.Crawford, (1974, March). Young executives:a source of new ethics? Personnel Journal, 53, 180–187.
34. W.H.Hegarty, & H.P.Sims, (1978). Some determinants of unethical decision behavior:An experiment. Journal of Applied Psychology, 63, 451–457. doi:10.1037/0021-9010.63.4.451
35. M.M.Hill, & A.Hill, (2008). Investigação por questionário. Lisboa:Edições Sílabo.
36. M.J.Jones, (2011). Creative accounting, fraud and international accounting scandals. Wes Sussex:John Wiley.
37. J.N.Karcher, (1996). Auditors ability to discern the presence of ethical problems. Journal of Business Ethics, 15(10), 1033–1050. doi:10.1007/BF00412045
38. J.M.Kidwell, R.E.Stevens, & A.L.Bethke, (1987). Differences in the ethical perceptions between male and female managers:Myth or reality? Journal of Business Ethics, 6, 489–493. doi:10.1007/BF00383291
39. S.Y.Kim, & S.Y.Chun, (2003). A study of marketing ethics in Korea:What do Koreans care about? International Journal of Management, 20(3), 377–383.
40. G.F.Kohut, & S.E.Corriher, (1994). The relationship of age, gender, experience and awareness of written ethics policies to business decision making. SAM Advanced Management Journal, 59(1), 32–39.
41. M.Krambia-Kapardis, & A.A.Zopiatis, (2008). Unchartered territory:Investigating individual business ethics in Cyprus. Business Ethics:A European Review, 17(2), 138–148. doi:10.1111/j.1467-8608.2008.00527.x
42. J.M.Larkin, (2000). The ability of internal auditors to identify ethical dilemmas. Journal of Business Ethics, 23(4), 401–409. doi:10.1023/A:1006150718834
43. K.Lehnert, Y.Park, & N.Singh, (2014). Research note and review of the empirical ethical decision-making literature:Boundary conditions and extensions. Journal of Business Ethics. doi:10.1007/s10551-014-2147-2
44. T.W.Loe, L.Ferrell, & P.Mansfield, (2000). A review of empirical studies assessing ethical decision-making in business. Journal of Business Ethics, 25, 185–204. doi:10.1023/A:1006083612239
45. D.B.Lund, (2008). Gender differences in ethics judgment of marketing professionals in the United States. Journal of Business Ethics, 77(4), 501–515. doi:10.1007/s10551-007-9362-z
46. B.J.Machado de Almeida, (2014). Ética empresarial:evidência empírica das perceções dos profissionais portugueses. RACE – Revista de Administração, Contabilidade e Economia, 13(2), 739–768. doi:10.18593/race.v13i2.4222
47. P.M.McCullough, & S.Faught, (2005). Rational moralists and moral rationalists value-based management:Model, criterion and validation. Journal of Business Ethics, 60(2), 195–205. doi:10.1007/s10551-004-8317-x
48. C.W.McNichols, & T.W.Zimmerer, (1985). Situational ethics:An empirical study of differentiators of student attitudes. Journal of Business Ethics, 4(3), 175–180. doi:10.1007/BF00705616
49. S.M.Mintz, & R.E.Morris, (2014). Ethical Obligations and Decision-Making in Accounting:Text and Cases (3rd ed.). New York, NY:McGraw-Hill Education.
50. J.C.Morgado, (2000). A (des)construção da autonomia curricular. Lisboa:Edições ASA.
51. M.J.O’Fallon, & K.D.Butterfield, (2005). A review of the empirical ethical decision-making literature:1996–2003. Journal of Business Ethics, 59, 375–413. doi:10.1007/s10551-005-2929-7
52. S.F.V.Pereira, (2014). Ética e Moral no processo de tomada de decisão:O caso dos alunos de Ciências Económicas e Empresariais (Unpublished master’s thesis). Escola de Economia e Gestão of University of Minho, Portugal.
53. M.H.Pestana, & J.N.Gageiro, (2009). Análise Categórica, Árvores de Decisão e Análise de Conteúdo. Lisboa:Lidel.
54. B.Pierce, & B.Sweeney, (2010). The relationship between demographic variables and ethical decision making of trainee accountants. International Journal of Auditing, 14, 79–99. doi:10.1111/j/1099-1123.2009.00404.x
55. H.Prior, L.S.Guazina, & B.Araceja, (2015). Corruption scandals in Portuguese and Brazilian press:An analysis of Face Oculta and Mensalão cases. Proceedings of the VI Congresso da Associação Brasileira de Pesquisadores em Comunicação e Política (VI COMPOLÍTICA), Rio de Janeiro.
56. J.Rest, (1986). Moral developments:Advances in research and theory. New York, NY:Praeger.
57. B.A.Ritter, (2006). Can business ethics be trained? A study of the ethical decision-making process in business students. Journal of Business Ethics, 68, 153–164. doi:10.1007/s10551-006-9062-0
58. L.L.Rodrigues, D.Gomes, & R.Craig, (2003). Corporatism, Liberalism and the accounting profession in Portugal since 1755. Accounting Historians Journal, 30(1), 95–128.
59. L.L.Rodrigues, D.Gomes, & R.Craig, (2004). The Portuguese school of commerce, 1759–1844:A reflection of the “Enlightenment”. Accounting History, 9(3), 53–71. doi:10.1177/103237320400900304
60. F.G.Rohatyn, (1998). Ethics in America’s money culture. Retrieved December 14, 2015, from http://www.nytimes.com/1987/06/03/opinion/ethics-in-america-s-money-culture.html
61. D.Ruegger, & E.W.King, (1992). A study of the effect of age and gender upon student business ethics. Journal of Business Ethics, 11, 179–186. doi:10.1007/BF00871965
62. S.D.Sarasvathy, (2002). Entrepreneurship as economics with imagination. The Ruffin Series of the Society for Business Ethics, 3, 95–112. doi:10.5840/ruffinx200238
63. P.J.Serwinek, (1992). Demographic and related differences in ethical views among small businesses. Journal of Business Ethics, 11(7), 555–566. doi:10.1007/BF00881448
64. A.Singhapakdi, & S.J.Vitell, (1990). Marketing ethics:Factors influencing perceptions of ethical problems and alternatives. Journal of Macromarketing, 10(1), 4–18. doi:10.1177/027614679001000102
65. J.R.Sparks, & S.D.Hunt, (1998). Marketing researcher ethical sensitivity:Conceptualization, measurement, and exploratory investigation. Journal of Marketing, 62(2), 92–109. doi:10.2307/1252163
66. R.Steare, (2013). Ethicability:(n) how to decide what’s right and find the courage to do it (5th ed.). Great Britain:Roger Steare Consulting.
67. G.E.Stevens, (1984). Business ethics and social responsibility:The response of present and future managers. Akron Business and Economic Review Fall, 15, 6–11.
68. S.H.Su, (2006). Cultural differences in determining the ethical perception and decision-making of future accounting professionals:A comparison between accounting students from Taiwan and the United States. The Journal of American Academy of Business, 9(1), 147–158.
69. B.Sweeney, & F.Costello, (2009). Moral intensity and ethical decision-making:An empirical examination of undergraduate accounting and business students. Accounting Education, 18(1), 75–97. doi:10.1080/09639280802009454
70. L.Torre, & T.Proença, (2011). O Género e a Tomada de Decisão Ética dos Técnicos Oficiais de Contas:Um estudo empírico em Portugal. Contabilidade e Gestão, 10, 77–113.
71. A.C.B.Tse, & A.K.M.Au, (1997). Are New Zealand business students more unethical than non-business students? Journal of Business Ethics, 16(4), 445–450. doi:10.1023/A:1017957210848
72. W.A.Weeks, C.W.Moore, J.A.McKinney, & J.G.Longenecker, (1999). The effects of gender and career stage on ethical judgement. Journal of Business Ethics, 20(4), 301–313. doi:10.1023/A:1005955501120
73. P.Wise, (2015, April 17). Ex-BES chief ‘probably’ involved in manipulating accounts, report says. Financial Times, Retrieved December 14, 2015, from http://www.ft.com/intl/cms/s/0/002ff68c-e450-11e4-a4de-00144feab7de.html.