Professional ethics and accounting students: analysis of the intervening variables

摘要

Abstract This study aims to evaluate how accounting students perceive professional ethics considering variables linked to individual factors. In terms of methodology, this was a quantitative and exploratory study, and included a cross-sectional questionnaire. The sample represented 455 students at an IES in the southern region of Brazil. Data were analysed with non-parametric Spearman, Kruskal-Wallis and post hoc Dunn-Bonferroni tests. The results show non-religious, under 25-year-old female students working in the financial/accountant field, academically mature and who have studied ethics have individual factors towards more ethic significant attitudes. Furthermore, the professional law and ethics course in the accounting programme affected future professionals?￠???? ethic conduct. Therefore, the individual factors analysed in this study, and the ethic education, significantly influence accounting students?￠???? ethical attitudes. However, this assumption refers solely to this study analysis, because the literature review shows multiple results in other regions.