Ethical behavior in the work environment and its effects on academic misconduct
DOI:
https://doi.org/10.21680/2176-9036.2023v15n2ID33076Keywords:
Ethical perceptions, Academic misconduct, Ethics in the corporate environment, Cheating.Abstract
Objective: This study aims to analyze the effects that ethical behavior in the work environment has on attitudes towards cheating in the academic environment among accounting sciences students.
Methodology: A survey was carried out with students from a public HEI, totaling 140 participants. For data analysis, structural equations and factorial analysis were used as technique.
Results: The findings show that, in addition to ethical behavior in the workplace, there are other variables that lead students to have academically dishonest attitudes. In this way, ethical behavior influences the unethical behavior of accounting students at the HEI studied, and, although with still small effects, the experiences lived and taken as ethical in the professional environment tend to be related to an evasion of dishonest attitudes in the academic sphere, that is, a better corporate ethical rank results in a smaller presence of cheating behaviors in academia.
Study Contributions: The study contributes to reflection on the improvement of students' behavior in the work environment and how this affects the academy, showing the importance of discussing ethics in professional and educational environments. It reveals the importance of ethics not only in the academic environment, but also in the business environment, so that there is a convergence between both.
Downloads
References
AACSB International – The Association to Advance Collegiate Schools of Business. (2004). Ethics education in business schools: Report of the ethics education task force. Recuperado em 20 jun., 2019 de https://www.aacsb.edu/~/media/AACSB/Publications/research-reports/ethics-education.ashx.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50, 179–211.
Alleyne, P., & Thompson, R. M. (2019). Examining Academic Dishonesty: Implications for Future Accounting Professionals. In: P. Alleyne & R. M. Thompson. Prevention and Detection of Academic Misconduct in Higher Education. Hershey PA, IGI Global.
Asch, S. E. (1951). Effects of group pressure upon the modification distortion of judgments. In H. Guetzkow (Ed.). Groups, Leadership and Men, Carnegie Press, Pittsburgh, PA, pp. 177‐90.
Aslam, S., & Nazir, M. S. (2011). The impact of personality traits on academic dishonesty among Pakistan students. The Journal of Commerce (3), 50-61.
Baylor University. (2016). Supervisors, Coworkers Tolerate Unethical Behavior when Production is Good, Baylor Study Finds. Recuperado em 10 jul. 2019, de https://www.baylor.edu/mediacommunications/news.php?action=story&story=167487.
Bido, D. S., Silva, D., Souza, C. A., & Godoy, A. S. (2010). Mensuração com indicadores formativos nas pesquisas em administração de empresas: como lidar com multicolinearidade entre eles? Administração: Ensino e Pesquisa, 11(2), 45-269. Doi.org/10.13058/raep. 2010.v11n2.145
Bloodgood, J. M., Turnley, W. H., & Mudrack, P. (2009). The influence of ethics instruction, religiosity, and intelligence on cheating behavior. Journal of Business Ethics, 82 (3), 557–571. doi.org/10.1007/s10551-007-9576-0
Brimble, M., & Stevenson‐Clarke, P. (2005). Perceptions of the prevalence and seriousness of academic dishonesty in Australian universities. Australian Educational Researcher, 32 (3), 19‐44.
Caruna, A., Ramaseshan, B., & Ewing, M. T. (2000). The effect of anomie on academic dishonesty among university students. International Journal of Educational Management, 14 (1), 22–30. doi.org/10.1108/09513540010310378
Christensen‐Hughes, J. M., & McCabe, D. L. (2006). Academic misconduct within higher education in Canada. The Canadian Journal of Higher Education, 36 (2), 1‐21. doi.org/10.47678/cjhe.v36i2.183537
Cohen, J. (1988). Statistical power analysis for the behavioral sciences (2nd ed.). Lawrence Erlbaum Associates, Hillsdale, NJ.
Conselho Federal de Contabilidade, CFC. (2022). Profissionais Ativos nos Conselhos Regionais de Contabilidade agrupados por Gênero. Recuperado em 30 julho 2022 de: < https://www3.cfc.org.br/spw/crcs/ConsultaPorRegiao.aspx?Tipo=0>.
Copeland, J. E., Jr. (2005). Ethics as an imperative. Accounting Horizons, 19 (1), 35-43.
Dudley, S. C., Dudley, L. W., Clark, F. L., & Payne, S. (1995). New directions for the business curriculum. Journal of Education for Business, 70 (5), 305–310.
Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18 (1), 39-50. doi:10.2307/3151312
Gabric, D., & McFadden, K. L. (2001). Student and employer perceptions of desirable entry-level operations management skills. American Journal of Business, 16(1), 51–59. doi:10.1108/19355181200100005
Globo News. (2015). Pesquisa mostra dados alarmantes de corrupção entre alunos nas escolas. Recuperado em 13 jul. 2019 de http://g1.globo.com/globo-news/noticia/2015/10/pesquisa-com-estudantes-aponta-dados-alarmantes-de-corrupcao.html.
Graduate Management Admission Council (2016). Corporate recruiter's survey: General data report. Recuperado em 05 jun. 2019, de https://efmdglobal.org/wp-content/uploads/2016-corporaterecruiters-report.pdf
Gujarati, D. N. (2006). Econometria Básica. Tradução Maria José Cyhlar Monteiro. Rio de Janeiro: Editora Elsevier.
Hair Jr., J., Black, W., Babin, B., Anderson, R., & Tatham, R. (2009). Análise multivariada de dados, 6 ed. Porto Alegre: Bookman.
Hard, S. F., Conway, J. M., & Moran, A. C. (2006). Faculty and college students’ beliefs about the frequency of student academic misconduct. The Journal of Higher Education, 77 (6), 1058–1080.
Harding, T., Carpenter, D., Finelli, C., & Passow, H. (2004). Does academic dishonesty relate to unethical behavior in professional practice? An exploratory study. Science and Engineering Ethics, 10 (2), 311–324.
Henseler, J., Ringle, C. M., & Sinkovics, R.R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20(1), 277-319. doi: 10.1108/S1474-7979(2009)0000020014
Hulland, J. (1999). Use of partial least squares (PLS) in strategic management research: A review of four recent studies. Strategic Management Journal, 20, 195-204. doi: 10.1108/S1474-7979(2009)0000020014
Instituto Nacional de Estudos e Pesquisas Educacionais Anísio Teixeira. Resumo técnico do Censo da Educação Superior 2019 [recurso eletrônico]. Brasília: Instituto Nacional de Estudos e Pesquisas Educacionais Anísio Teixeira, 2021. Recuperado em 04 jan 2023 de: <https://download.inep.gov.br/publicacoes/institucionais/estatisticas_e_indicadores/resumo_tecnico_censo_da_educacao_superior_2019.pdf>.
Josephson Institute of Ethics. (2008). Josephson Institute’s Report Card on American Youth: There’s a Hole in Our Moral Ozone and It’s Getting Bigger. Recuperado em 30 jun. 2019, de http://www.mncae.org/Documents/pdf/Josephson-Survey.aspx.
Kaptein, M. (2008). Developing a measure of unethical behavior in the workplace: A stakeholder perspective. Journal of Management, 34 (5), 978–1008. doi: 10.1177/0149206308318614
Koljatic, M., Silva, M., & Ardiles, J. (2003). Are student perceptions of parental acceptance of academic dishonesty associated with its occurrence? Psychological Reports, 93, 93‐97. doi: 10.2466/pr0.2003.93.1.93
Lawson, R. A. (2004). Is classroom cheating related to business students’ propensity to cheat in the “real world”? Journal of Business Ethics, 49 (2), 189–199.
Lin, C. H. S., & Wen, L. Y. M. (2007). Academic dishonesty in higher education - a nationwide study in Taiwan. Higher Education, 54 (1), 85-97.
Malone, F. L. (2006). The ethical attitudes of accounting students. Journal of American Academy of Business, 81(1), 142–146.
Martin, D. E., Rao, A., & Sloan, L. R. (2009). Plagiarism, Integrity, and Workplace Deviance: A Criterion Study. Ethics & Behavior, 19 (1). doi: 10.1080/10508420802623666
Melgoza, P., & Smith, J. (2008). Revitalizing an existing honor code program. Innovative Higher Education, 32 (4), 209–219.
Nguyen, L. & Tran, Q. M. (2018). Working Adults and Personal Business Ethics in South East Asia: a Comparative Study in Thailand and Vietnam. Public Organization Review, 18 (2), 159-174. doi: 10.1007/s11115-016-0370-2
Nonis, S., & Swift, C. O. (2001). An examination of the relationship between academic dishonesty and workplace dishonesty: A multicampus investigation. Journal of Education for Business, 77 (2), 69–77. doi: 10.1080/08832320109599052
Nunally, J.C. (1978). Psychometric theory. New York: McGraw Hill.
Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization Studies, 24 (1), 403–441. doi: 10.1177/0170840603024003910
Rakovski, C. C., & Levy, E. S. (2007). Academic dishonesty: Perceptions of business students. College Student Journal, 41 (2), 466-481.
Reisenwitz, T. H. (2012). Can a business ethics course affect academic dishonesty? Academy of Educational Leadership Journal, 16(2), 115–130.
Sanchez, O. P., & Innarell. P. B. (2012). Desonestidade Acadêmica, plágio e ética. GV Executivo, 11 (1).
Simkin, M. G., & McLeod, A. (2010). Why do college students cheat? Journal of Business Ethics, 94, 441–453.
Smyth, L. S., Davis, J. R., & Kroncke, C. O. (2009). Students’ perceptions of business ethics: Using cheating as a surrogate for business situations. Journal of Education for Business, 84 (4), 229–239. doi: 10.3200/JOEB.84.4.229-239
Spence, M. (1973). Job market signaling. The Quarterly Journal of Economics, 87 (3), 355–374.
Stone, T. H., Jawahar, I. M., & Kisamore, J. L. (2009). Using the theory of planned behavior and cheating justifications to predict academic misconduct. Career Development International, 3 (19), 221-241. doi: 10.1108/13620430910966415
Taniguchi, S. P., Sanchez, O. P., Cappellozza, A., & Filenga. D. (2011). Desonestidade acadêmica: a influência de fatores pessoais e práticas de grupo na atitude de estudantes de administração. In XXXV EnANPAD. Rio de Janeiro, 4 a 7 de setembro, 2011. Recuperado em 20 jun. 2019 de http://www.anpad.org.br/admin/pdf/EPQ2693.pdf
Trevino, L. K., Weaver, G. R., & Reynolds, S. J. (2006). Behavioral ethics in organizations: A review. Journal of Management, 32 (6), 951–990. doi:10.1177/0149206306294258
Verschoor, C. C. (2003). Is ethics education of future business leaders adequate? Strategic Finance, 85 (1), 20–21.
Viana, C. C., Santos, I., Rodrigues, P. O., Lima, M. S., & Viana, L. F. (2018). Práticas acadêmicas conflitantes com os padrões éticos e seus reflexos na conduta do futuro profissional contábil. Revista de Contabilidade da UFBA, 12 (3), 195-220. doi: 10.9771/rc-ufba.v12i3.26177
Wetzels, M., Odekerken-Schröder, G., & Van Oppen, C. (2009). Using PLS Path Modeling for Assessing Hierarchical Construct Models: Guidelines and Empirical Illustration. MIS Quarterly, 33(1), 177-195. doi:10.2307/20650284
Williams, J. (2001). Analysis: cheating in America's high schools and colleges. Talk of the Nation, national public radio. 21 May.
Winrow, B. (2016). Do perceptions of the utility of ethics affect academic cheating? Journal of Accounting Education, 37, 1-12. doi: 10.1016/j.jaccedu.2016.07.001
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish in this magazine agree with the following terms:
Authors keep the copyrights and concede the right of its first publication to the magazine. The work piece must be simultaneously licensed on the Creative Commons Attribution Licence which allows the paper sharing, and preserves both the author identity and the right of first publication to this magazine.
Authors are authorized to assume additional contracts separately, to not-exclusively distribution of the paper version published in this magazine (e.g.: publish in institutional repository or as a book chapter), with the author identity recognition and its first publication in this magazine.
Authors are permitted and stimulated to publish and distribute their papers online (e.g.: in institutional repository or on their personal webpage), considering it can generate productive alterations, as well as increase the impact and the quotations of the published paper.
Creative Commons - Atribuição-NãoComercial-SemDerivações 4.0 Internacional.