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

ABSTRACT

Our purpose is to empirically examine whether gender, age, work experience, and attendance of a course on ethics affect the ethical perceptions of Portuguese accounting students and analyze the influence of some individual factors that may affect their ethical decision-making. Additionally, we consider the degree of importance assigned to a list of personal traits and their relationship with those factors. We concluded that gender influenced the degree of importance attributed by students to initiative/entrepreneurship, obedience, and responsibility; age influenced the degree of importance attributed by students to integrity; work experience influenced the degree of importance attributed by students to obedience; and attendance of a course on ethics influenced the degree of importance attributed to independence. For each of these factors, the influence did not prove to be statistically significant in decision-making. Similarly, the study identified some reservations regarding attitudes the students’ peers might have, and when asked about this, they had negative opinions, believing their colleagues would have lower ethical standards. Our results add to the literature, especially because, in Portugal, little has been done to understand which factors may affect students’ ethical decision-making processes. We expect to bring added value to stakeholders, teachers, and scholars engaged with these matters.

KEYWORDS:

• Business ethics
• ethical decision-making
• students in higher education

Disclosure statement

No potential conflict of interest was reported by the authors.

Notes

1 Another example is: Wise (2015).

2 OCC (Certified Accountants Order), officially recognised in 2009, is the only professional association in Portugal that represents, through mandatory registration, the professional interests of certified accountants and supervises all aspects related to the performance of their duties. The professional organisation was officially recognised in 1995 as an Association; in 1999, it became a Chamber; in 2009, it became an Order. On 7 September 2015, the denomination changed from OTOC – Ordem dos Técnicos Oficiais de Contas (Official Account Technician Order) to OCC – Ordem dos Contabilistas Certificados (Certified Accountants Order).

3 For more details, please see http://www.otoc.pt/pt/membros/ (available only in Portuguese). Retrieved December 14, 2015.

4 As an example, in 2013, OTOC/OCC administered three exams, and the average success rate was 33.81%. The total number of candidates was 2573.

5 OROC (Official Accounts Reviser/Auditor Order) was officially recognised in 1999, but the profession had already been recognised in 1972. This professional body is the sole association responsible for representing auditors, and it oversees all aspects related to the profession in Portugal. The professional body began in 1972 as a Chamber; in 1999, it became an Order.