Perception of corruption in academic environment: empirical analysis from students of accounting course of the Federal University of Ceará (UFC)
DOI:
https://doi.org/10.21680/2176-9036.2020v12n1ID16854Keywords:
Corruption. Perception. Accounting Sciences.Abstract
Purpose: Corruption is a worldwide phenomenon that has affected both the poor and the rich. As a multidisciplinary phenomenon, understanding the problem has become a complex issue given the diversity of concepts it encompasses and how it presents itself in countries. In this sense, the present work aims to analyze significant aspects of the social profile that influence the perception of corruption by students of Accounting of the Federal University of Ceará.
Methodology: The research is characterized as descriptive regarding the objectives, of survey as to the procedures and quantitative as to the nature. A questionnaire with a Likert-type scale, anonymously filled, was composed of 4 groups of questions, in which 20 questions related to corruption (comprehension, professional impact, current structure of the accounting sciences course and institutional mechanisms for his combat). The analysis of the results was done through descriptive statistics.
Results: were considered as intermediaries with positions that do not reveal the total denial or confirmation of the questions presented, which shows that most of the opinions are still under construction. The exception is due to the level of understanding of the phenomenon that was considered satisfactory by the researchers. Regarding the intermediate answers, the answers point to the need for multiple solutions in relation to the studied phenomenon: improvement of the treatment of the theme by the course as a whole, to improve the understanding of the extent of corruption with the phenomenon that also affects companies and social organizations and away from the students' understanding that the course should provide knowledge about the modus operandi of corrupt acts. .
Contributions of the Study: The study contributes to the development of new ways of approaching corruption in the academic environment, notably the Accounting Course, in order to raise awareness about the subject.
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