The influence of ethical dilemmas in the accounting
In this study a theoretical model of five dimensions is explained – Rest (1986) ethical decision making process; Jones (1991) moral intensity; need for cognition; personal attributes and financial information - in order to understand the conditions that lead policymakers to manipulate informatio...
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| Format: | Article |
| Language: | English |
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University of Algarve, ESGHT/CINTURS
2017-07-01
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| Series: | Tourism & Management Studies |
| Subjects: | |
| Online Access: | https://tmstudies.net/index.php/ectms/article/view/972/pdf_62 |
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| author | Hugo Palácios Joaquim Sant´ana Fernandes Cristina Gonçalves Gabriela Gonçalves Cátia Sousa |
| author_facet | Hugo Palácios Joaquim Sant´ana Fernandes Cristina Gonçalves Gabriela Gonçalves Cátia Sousa |
| author_sort | Hugo Palácios |
| collection | DOAJ |
| description | In this study a theoretical model of five dimensions is explained – Rest
(1986) ethical decision making process; Jones (1991) moral intensity; need
for cognition; personal attributes and financial information - in order to
understand the conditions that lead policymakers to manipulate
information and to understand the ethical issues in decision-making that
lead or not, to a more useful accounting. The sample, by convenience,
consisting of 442 individuals and this empirical study was conducted
through a survey by an online questionnaire. Data collection was
performed using SurveyMonkey software and the model analysed by
Structural Equation Analysis method. A structural model was obtained,
seeming to indicate that the process of ethical and moral intensity
decisions is associated with the individual need for cognition. The utility of
accounting, preparation and presentation of financial statements are
positively related to the educational level. In this sense, the results and the
profitability of capital influence the moral intensity, it seems possible to
conclude about the positive influence of academic ethics intention and
accounting utility. |
| format | Article |
| id | doaj-art-b2723c7f7caa4a0eb0341073be12812c |
| institution | Kabale University |
| issn | 2182-8466 |
| language | English |
| publishDate | 2017-07-01 |
| publisher | University of Algarve, ESGHT/CINTURS |
| record_format | Article |
| series | Tourism & Management Studies |
| spelling | doaj-art-b2723c7f7caa4a0eb0341073be12812c2025-02-03T00:28:23ZengUniversity of Algarve, ESGHT/CINTURSTourism & Management Studies2182-84662017-07-01133495710.18089/tms.2017.13306The influence of ethical dilemmas in the accountingHugo Palácios0Joaquim Sant´ana Fernandes1Cristina Gonçalves2Gabriela Gonçalves3Cátia Sousa4University of Algarve, Faculty of Economics, Campus de Gambelas, 8005-139 Faro, PortugalUniversity of Algarve, ESGHT, Campus da Penha, 8005-139 Faro, PortugalUniversity of Algarve, ESGHT, Campus da Penha, 8005-139 Faro, PortugalUniversity of Algarve, Faculty of Human and Social Sciences, Campus de Gambelas, 8005-139 Faro, PortugalUniversity of Algarve, Faculty of Human and Social Sciences, Campus de Gambelas, 8005-139 Faro, PortugalIn this study a theoretical model of five dimensions is explained – Rest (1986) ethical decision making process; Jones (1991) moral intensity; need for cognition; personal attributes and financial information - in order to understand the conditions that lead policymakers to manipulate information and to understand the ethical issues in decision-making that lead or not, to a more useful accounting. The sample, by convenience, consisting of 442 individuals and this empirical study was conducted through a survey by an online questionnaire. Data collection was performed using SurveyMonkey software and the model analysed by Structural Equation Analysis method. A structural model was obtained, seeming to indicate that the process of ethical and moral intensity decisions is associated with the individual need for cognition. The utility of accounting, preparation and presentation of financial statements are positively related to the educational level. In this sense, the results and the profitability of capital influence the moral intensity, it seems possible to conclude about the positive influence of academic ethics intention and accounting utility.https://tmstudies.net/index.php/ectms/article/view/972/pdf_62ethicsutilityaccountingbehaviouralneed for cognition |
| spellingShingle | Hugo Palácios Joaquim Sant´ana Fernandes Cristina Gonçalves Gabriela Gonçalves Cátia Sousa The influence of ethical dilemmas in the accounting Tourism & Management Studies ethics utility accounting behavioural need for cognition |
| title | The influence of ethical dilemmas in the accounting |
| title_full | The influence of ethical dilemmas in the accounting |
| title_fullStr | The influence of ethical dilemmas in the accounting |
| title_full_unstemmed | The influence of ethical dilemmas in the accounting |
| title_short | The influence of ethical dilemmas in the accounting |
| title_sort | influence of ethical dilemmas in the accounting |
| topic | ethics utility accounting behavioural need for cognition |
| url | https://tmstudies.net/index.php/ectms/article/view/972/pdf_62 |
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