The influence of ethical dilemmas in the accounting

Authors

  • Hugo Palácios University of Algarve - ESGHT
  • Joaquim Santana Fernandes University of Algarve - ESGHT
  • Cristina Gonçalves University of Algarve - ESGHT
  • Gabriela Gonçalves University of Algarve - FCSH
  • Cátia Sousa University of Algarve - ESGHT

Keywords:

Ethics, Utility, Accounting, Behavioral, Need for Cognition

Abstract

In this study a theoretical model of five dimensions is explained – Rest (1986) ethical decision making process; Jones (1991) moral intensity; need for cognition; personal attributes and financial information - in order to understand the conditions that lead policymakers to manipulate information and to understand the ethical issues in decision-making that lead or not, to a more useful accounting. The sample, by convenience, consisting of 442 individuals and this empirical study was conducted through a survey by an online questionnaire. Data collection was performed using SurveyMonkey® software and the model analysed by Structural Equation Analysis method. A structural model was obtained, seeming to indicate that the process of ethical and moral intensity decisions is associated with the individual need for cognition. The utility of accounting, preparation and presentation of financial statements are positively related to the educational level. In this sense, the results and the profitability of capital influence the moral intensity, it seems possible to conclude about the positive influence of academic ethics intention and accounting utility.

Author Biographies

  • Hugo Palácios, University of Algarve - ESGHT
    Master in Accounting
  • Joaquim Santana Fernandes, University of Algarve - ESGHT
    PhD in Management (Accounting)
  • Cristina Gonçalves, University of Algarve - ESGHT
    Master in management
  • Gabriela Gonçalves, University of Algarve - FCSH
    PhD in psychology
  • Cátia Sousa, University of Algarve - ESGHT
    PhD in psychology

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Published

08.01.2024

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Section

Business/Management: Research Papers

How to Cite

The influence of ethical dilemmas in the accounting. (2024). Tourism & Management Studies, 13(3), 49-57. https://tmstudies.net/index.php/ectms/article/view/972