Academic dishonesty: motivations of accounting students
DOI:
https://doi.org/10.21680/2176-9036.2024v16n1ID34957Keywords:
Academic Dishonesty; Motivations; Accounting Sciences; Students.Abstract
Purpose: Understanding the motivations for the occurrence of academic dishonesty in university Accounting students.
Methodology: Applying a survey based on the research by Ives et al. (2016) on 83 Accounting students from Rio de Janeiro. The Kuder-Richardson test was applied to verify the instrument's internal consistency. Subsequently, Pearson's chi-square test was performed.
Results: The results indicate that age and gender have little influence on dishonesty, while the period students are studying has an influence; that is, the longer the length of stay, the greater the dishonesty. It is also noteworthy that the students confessed to having seen more dishonest acts than they practiced, demonstrating that it is easier to admit that they have seen other people being dishonest than to confess their dishonesty. The biggest motivations for dishonesty were the need to get good grades, fear of failing, and lack of understanding of the content and methodology used by professors.
Contributions of the Study: This paper advances the literature and brings contributions on the subject, as it helps to understand academic dishonesty better. Observing the main motivations of students to commit dishonest acts is important for educational institutions and teachers since it helps to understand some motivations that induce students to be academically dishonest. With such knowledge, faculty, and universities can develop and implement policies and methods that encourage fairer procedures, discouraging dishonesty in the academic environment. Consequently, it will improve the quality of teaching and learning and the training of more qualified and honest workers in the professional market.
Downloads
References
Abbasi, N. (2013). Competency approach to accounting education: A global view. Journal of
Finance and Accountancy, 13(1), 1-18.
Abeler, J., Becker, A., & Falk, A. (2014). Representative evidence on lying costs. Journal of
Public Economics, 113, 96-104. DOI: https://doi.org/10.1016/j.jpubeco.2014.01.005
Anderman, E. M., & Danner, F. (2008). Achievement goals and academic cheating. Revue Internationale de Psychologie Sociale, 21(1), 150–180.
Arhin, A. O., & Jones, K. A. (2009). A multidiscipline exploration of college students'
perceptions of academic dishonesty: Are nursing students different from other college
students?. Nurse Education Today, 29(7), 710-714. DOI: https://doi.org/10.1016/j.nedt.2009.03.001
Ariely, D. (2012). A Mais Pura Verdade Sobre a Desonestidade. Elsevier.
Becker, G. S. (1968). Crime and punishment: an economic approach. Journal of Political
Economy, 169-217. DOI: https://doi.org/10.1007/978-1-349-62853-7_2
Becker, G. S. (1993). The Economic Way of Looking at Behavior. Journal of Political Economy, 101, 385–409. DOI: https://doi.org/10.1086/261880
Bretag, T., & Mahmud, S. (2009). Self-plagiarism or appropriate textual reuse? Journal
of Academic Ethics, 7(3), 193-205. DOI: https://doi.org/10.1007/s10805-009-9092-1
Bolin, A. U. (2004). Self-control, perceived opportunity, and attitudes as predictors of academic dishonesty. The Journal of Psychology, 138(2), 101-114. DOI: https://doi.org/10.3200/JRLP.138.2.101-114
Bonfim, M. P., & Silva, C. A. T. (2019). Inhibitory Mechanisms on Dishonesty of Groups and
Individuals. Journal of Accounting, Management and Governance, 22(2), 205-227. DOI: http://dx.doi.org/10.21714/1984-3925_2019v22n2a4
Bujaki, M., Lento, C., & Sayed, N. (2019). Utilizing professional accounting concepts to
understand and respond to academic dishonesty in accounting programs. Journal of
Accounting Education, 47, 28-47. DOI: https://doi.org/10.1016/j. jaccedu.2019.01.001
Carpenter, D. D., Harding, T. S., Finelli, C. J., Montgomery, S. M., & Passow, H. J. (2006).
Engineering students' perceptions of and attitudes towards cheating. Journal of Engineering
Education, 95(3), 181-194. DOI: https://doi.org/10.1002/j.2168-9830.2006.tb00891.x
Colares, A. C. V., & Miranda, L. T. F. (2021). Corrupção no ensino remoto na educação superior durante a pandemia do Covid-19 e a percepção de justiça dos alunos. Pensar Acadêmico, 19(5), 1333-1358. DOI: https://doi.org/10.21576/pa.2021v19i5.3019
CFC – Conselho Federal de Contabilidade. (2022). Profissionais Ativos nos Conselhos Regionais de Contabilidade agrupados por Gênero. 2022. Recuperado em 2022-07-18 de
https://www3.cfc.org.br/spw/crcs/ConsultaPorRegiao.aspx?Tipo=0.
Donat, M., Dalbert, C., & Kamble, S. V. (2014). Adolescents' cheating and delinquent behavior from a justice-psychological perspective: The role of teacher justice. European Journal of Psychology of Education, 29(4), 635-651. DOI: https://doi.org/10.1007/s10212-014-0218-5
Erat, S., & Gneezy, U. (2012). White lies. Management Science, 58(4), 723-733. DOI: https://doi.org/10.1287/mnsc.1110.1449
Eriksson, L., & McGee, T. R. (2015). Academic dishonesty amongst Australian criminal justice and policing university students: individual and contextual factors. International Journal for Educational Integrity, 11(1), 1-15. DOI: https://doi.org/10.1007/s40979-015-0005-3
Finn, K. V., & Frone, M. R. (2004). Academic performance and cheating: Moderating role of
school identification and self-efficacy. The Journal of Educational Research, 97(3), 115-121. DOI: https://doi.org/10.3200/JOER.97.3.115-121
Franzen, A., & Pointner, S. (2013). The external validity of giving in the dictator game.
Experimental Economics, 16(2), 155-169. DOI: https://doi.org/10.1007/s10683-012-9337-5
Grimes, P. W. (2004). Dishonesty in academics and business: A cross-cultural evaluation of
student attitudes. Journal of Business Ethics, 49(3), 273-290. DOI: https://doi.org/10.1023/b:busi.0000017969.29461.30
Guangul, F. M., Suhail, A. H., Khalit, M. I., & Khidhir, B. A. (2020). Challenges of remote
assessment in higher education in the context of COVID-19: a case study of Middle East
College. Educational Assessment, Evaluation and Accountability, 32(4), 519-535. DOI: https://doi.org/10.1007/s11092-020-09340-w
Ives, B., Alama, M., Mosora, L. C., Mosora, M., Grosu-Radulescu, L., Clinciu, A. I., ... & Dutu, A. (2016). Patterns and predictors of academic dishonesty in Romanian university students. Higher Education, 74(5), 815-831. DOI: https://doi.org/10.1007/s10734-016-0079-8
Jensen, L. A., Arnett, J. J., Feldman, S. S., & Cauffman, E. (2002). It's wrong, but everybody does it: Academic dishonesty among high school and college students. Contemporary Educational Psychology, 27(2), 209-228. DOI: https://doi.org/10.1006/ceps.2001.1088
Kahneman, D., & Tversky, A. (1979). Prospect theory: an analysis of decisions under risk.
Econometrica, 47(2), 263-291. DOI: https://doi.org/10.2307/1914185
Kisamore, J. L., Stone, T. H., & Jawahar, I. M. (2007). Academic integrity: The relationship
between individual and situational factors on misconduct contemplations. Journal of Business
Ethics, 75(4), 381-394. DOI: https://doi.org/10.1007/s10551-006- 9260-9
Kuder, G. F., & Richardson, M. W. (1937). The theory of the estimation of test reliability.
Psychometrika, 2(3), 151-160. DOI: https://doi.org/10.1007/bf02288391
Lambert, E. G., Hogan, N. L., & Barton, S. M. (2003). Collegiate academic dishonesty revisited: What have they done, how often have they done it, who does it, and why did they do it. Electronic Journal of Sociology, 7(4), 1-27.
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. DOI: https://doi.org/10.1007/s10734-006-9047-z
Lohr, K. N. (2002). Assessing health status and quality-of-life instruments: attributes and review criteria. Quality of Life Research, 11(3), 193-205. DOI: https://doi.org/10.1023/a:1015291021312
Luz, I. P., Wagnitz, P. R., & Rengel, R. (2021). Influência do clima ético na conduta de trapaça acadêmica mediada pelo interesse próprio: um estudo com discentes de contabilidade. Revista Catarinense da Ciência Contábil, 20, e3168-e3168. DOI: https://doi.org/10.16930/2237-766220213168
Matos, P. A. V. C., Macedo, C. G., Bertassi, A. L., Nazareth, L. G. C., & Matos, R. C. (2018). A cola na escola de negócios e sua relação com a Síndrome do Impostor. Caderno Profissional de Administração da UNIMEP, 8(2), 1-19.
Mazar, N., Amir, O., & Ariely, D. (2008). The dishonesty of honest people: A theory of selfconcept maintenance. Journal of Marketing Research, 45(6), 633-644. DOI: https://doi.org/10.1509/jmkr.45.6.633
Mazar, N., & Ariely, D. (2006). Dishonesty in everyday life and its policy implications. Journal of Public Policy & Marketing, 25(1), 117-126. DOI: https://doi.org/10.1509/jppm.25.1.117
McCabe, D. L., & Trevino, L. K. (1993). Academic dishonesty: Honor codes and other contextual influences. The Journal of Higher Education, 64(5), 522-538. DOI: https://doi.org/10.1080/00221546.1993.11778446
McCabe, D. L., Treviño, L. K., & Butterfield, K. D. (1999). Academic integrity in honor code and non-honor code environments. The Journal of Higher Education, 70(2), 211-234. DOI: https://doi.org/10.2307/2649128
Meurer, A. M., & Costa, F. (2020). Eis o melhor e o pior de mim: fenômeno impostor e
comportamento acadêmico na área de negócios. Revista Contabilidade & Finanças, 31, 348-
Milan, G. S., & Trez, G. (2005). Pesquisa de satisfação: um modelo para planos de saúde. RAE Eletrônica - Revista de Administração de Empresas, 4(2). DOI: https://doi.org/10.1590/s1676-56482005000200002
Miller, A. D., Murdock, T. B., & Grotewiel, M. M. (2017). Addressing academic dishonesty
among the highest achievers. Theory Into Practice, 56(2), 121-128. DOI: https://doi.org/10.1080/00405841.2017.1283574
Minarcik, J., & Bridges, A. J. (2015). Psychology graduate students weigh in: Qualitative analysis of academic dishonesty and suggestion prevention strategies. Journal of Academic Ethics, 13(2), 197-216. DOI: https://doi.org/10.1007/s10805-015-9230-x
Moffatt, M. (1990). Undergraduate cheating. Recuperado em 2021-12-08 de
https://eric.ed.gov/?id=ED334921.
Morais, C., Ramos, M., Cardoso, A., Gonçalves, S. P., Ramos, R., Costa, R. P., & Gonçalves, J. P. (2022). Plágio no Ensino Superior. Sociologia On Line, 90, 90-108.
Murdock, T. B., & Anderman, E. M. (2006). Motivational perspectives on student cheating: Toward an integrated model of academic dishonesty. Educational Psychologist, 41(3), 129–145. DOI: https://doi.org/10.1207/s15326985ep4103_1
Nasu, V. H., & Afonso, L. E. (2020). Relação entre cinismo e expectativa de trapaça na vida
acadêmica e profissional: um estudo com alunos de cursos de pós-graduação lato sensu da
área de contabilidade. Revista de Educação e Pesquisa em Contabilidade (REPeC), 14(3). DOI: https://doi.org/10.17524/repec.v14i3.2657
Nejati, M., Ismail, S., & Shafaei, A. (2011). Students' unethical behaviour: Insights from an
African country. Global Business and Management Research: An International Journal, 3(3-
, 276-295.
Oliveira, A. C. L., Assis, A. I. R., Silva, D. M., & de Oliveira Neto, J. D. (2014). Percepção dos discentes e docentes acerca da honestidade acadêmica em um curso de ciências contábeis.
Revista Economia & Gestão, 14(34), 86-118. DOI: https://doi.org/10.5752/P.1984-6606.2014v14n34p86
Oliveira, G., Teixeira, J. G., Torres, A., & Morais, C. (2021). An exploratory study on the
emergency remote education experience of higher education students and teachers during the
COVID‐19 pandemic. British Journal of Educational Technology, 52(4), 1357-1376. DOI: https://doi.org/10.1111/bjet.13112
Oviedo, H. C., & Campo-Arias, A. (2005). Aproximación al uso del coeficiente alfa de Cronbach. Revista Colombiana de Psiquiatría, 34(4), 572-580.
Quaye, B. R. L. (2010). Understanding contextual influences on undergraduate students'
decisions about academic cheating. The Pennsylvania State University. Recuperado em 2022-
-19 de https://www.proquest.com/openview/7f245d04c016498423047f5e57188a59/1?pqorigsite=gscholar&cbl=18750
Resh, N., & Sabbagh, C. (2017). Sense of justice in school and civic behavior. Social Psychology of Education, 20(2), 387-409. DOI: https://doi.org/10.1007/s11218-017-9375-0
Sá, A. L. (2010). Ética profissional. Atlas.
Santos, D., Avelino, B. C., Cunha, J. V. A., & Colauto, R. D. (2020). Justiça e desonestidade
acadêmica: um estudo com estudantes do curso de ciências contábeis. Revista Contemporânea
de Contabilidade, 17(44), 71-86. DOI: https://doi.org/10.5007/2175-8069.2020v17n44p71
Silva, O. S. F. (2008). Entre o plágio e a autoria: qual o papel da universidade?. Revista Brasileira de Educação, 13, 357-368. DOI: https://doi.org/10.1590/S1413-24782008000200012
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,
(4), 229-239. DOI: https://doi.org/10.3200/JOEB.84.4.229-239
Sousa, R. N. D., Conti, V. K., Salles, A. A., & Mussel, I. D. C. R. (2016). Desonestidade
acadêmica: reflexos na formação ética dos profissionais de saúde. Revista Bioética, 24, 459-
Sousa, S. C. T, Costa, F. J., & Barroso, H. C. M. P. (2011). Por uma (reflexão) ética da autoria acadêmica. Artigo apresentado no 11st Encontro da Associação Nacional de Pós-Graduação e Pesquisa em Administração, Rio de Janeiro, Brasil.
Starovoytova, D., & Namango, S. (2016). Factors Affecting Cheating-Behavior at Undergraduate-Engineering. Journal of Education and Practice, 7(31), 66-82.
Sureda Negre, J., Comas-Forgas, R., & Oliver-Trobat, M. F. (2015). Plagio académico entre
alumnado de secundaria y bachillerato: Diferencias en cuanto al género y la procrastinación.
Revista Científica Iberoamericana de Comunicación y Educación, 44(1), 103-111. DOI: https://doi.org/10.3916/c44-2015-11
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. Artigo apresentado no 35th Encontro da ANPAD, Rio de Janeiro, Brasil.
Teixeira, A. A., & Rocha, M. F. O. (2010). Academic misconduct in Portugal: results from a large scale survey to university economics/business students. Journal of Academic Ethics, 8(1), 21- 41. DOI: https://doi.org/10.1007/s10805-010-9102-3
Thaler, R. H., & Sunstein, C. R. (2009). Nudge: Improving decisions about health, wealth, and happiness. Penguin.
Tibbetts, S. G. (1999). Differences between women and men regarding decisions to commit test cheating. Research in Higher Education, 40(3), 323-342. DOI: https://doi.org/10.1080/10511259800084201
Urdan, A. T. (2001). A qualidade de serviços médicos na perspectiva do cliente. Revista de
Administração de Empresas, 41, 44-55. DOI: https://doi.org/10.1590/s0034-75902001000400006
Viana, C. C., Santos, I., Rodrigues, P. O., Lima, M. D. 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: https://doi.org/10.9771/rc-ufba.v12i3.26177
Wigfield, A., & Eccles, J. S. (2000). Expectancy-value theory of achievement motivation. Contemporary Educational Psychology, 25, 68–81. DOI: https://doi.org/10.1006/ceps.1999.1015
Williams, M. S., & Hosek, W. R. (2003). Strategies for reducing academic dishonesty. Journal of Legal Studies Education, 21, 87. DOI: https://doi.org/10.1111/j.17441722.2003.tb00326.x
Witmer, H., & Johansson, J. (2015). Disciplinary action for academic dishonesty: does the
student's gender matter?. International Journal for Educational Integrity, 11(1), 1-10. DOI: https://doi.org/10.1007/s40979-015-0006-2
Zelna, C. L., & Bresciani, M. J. (2004). Assessing and addressing academic integrity at a doctoral extensive institution. NASPA Journal, 42(1), 72-93. DOI: https://doi.org/10.2202/0027-6014.1415
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 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.