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Business professional ethics for directors executive accountants tax return

Business professional ethics for directors executive accountants tax return

Abstract This study aims to evaluate how accounting students perceive professional ethics considering variables business professional ethics for directors executive accountants tax return to individual factors. In terms of methodology, this was a quantitative and exploratory study, and included a cross-sectional questionnaire.

The sample represented 455 students at an IES in the southern region of Brazil. However, this assumption refers solely to this study analysis, because the literature review shows multiple results in other regions.

Professional ethics; Accounting; Ethics; Education. Introduction Accounting practice is essential in the support of the economic system at the global level, as it generates information that assists in the various stakeholder decisions. Anzeh and Abed 2015 point out that any unethical conduct in accounting practice will, in any way, cause failures in the economic system.

It is worth emphasizing, therefore, that in accounting, in addition to ethical education, individual factors such as gender, age, professional experience, religiosity, ethnicity and educational level can also influence ethical conduct. Furthermore, class organs, with the help of these results, can formalize events aligned to address the needs.

With these contributions, future professionals can be better prepared to act honestly and transparently, thus increasing the credibility of the information generated by the accounting practice and generating positive impacts for the whole society. The understanding of ethics, in this study, derives from ethos, bound to habits, customs and traditions. Guilhem and Figueiredo 2008 emphasize that individuals consciously and voluntarily assume the set of norms or rules of conduct to organize interpersonal relationships, based on moral values.

Morality precedes ethics in certain points, because human attitudes and their consequences are analyzed based on the rational and critical philosophy to establish norms of conduct CRANE and MATTEN, 2004. By bringing the debate closer, it is possible to establish interfaces with the professional question. It can also be defined as a set of rules and principles that encompasses responsibilities among professionals, whether as colleagues, clients or society in general OTALOR and EIYA, 2013.

The ethical professional makes choices through the consequences of alternative actions, so the general guidelines of ethics can explain and lead to an understanding of their behavior ONYEBUCHI, 2011. The importance of professional business professional ethics for directors executive accountants tax return is related to the protection of professionals business professional ethics for directors executive accountants tax return clients, since it clarifies the responsibilities business professional ethics for directors executive accountants tax return the professional and improves their profile.

It motivates and inspires praticants. Accountants, besides professionals, are members of a society. From the perspective of ethics, such manipulations must be morally reprehensible as they are unfair to users of information, involve injustice of power and misrepresent regulators Gowthorpe and Amat, 2005. Under this logic, it is essential that accounting professionals have an ethical commitment, since financial information is used in decision-making, thus contributing to the financial health of organizations and the well-being of society in general CRISTINA and FLORINA, 2008.

Moraes, Silva and Carvalho 2010 point out that, at the global level, there was an increase in the transparency and trustworthiness of the accounting information generated by professionals. The code of ethics and ethical decision-making The code of ethics was significantly driven by the tension between the autonomy of the professions and the public demands, aiming to provide a guide to professional conduct in ambiguous situations, that is, in ethical dilemmas FRANKEL, 1989 ; LISBON, 2010.

Onyebuchi 2011 emphasizes that codes of ethics are subject to change over time, and it is necessary to revise and change them periodically, adapting them to socioeconomic and administrative environments, changes in legislation, among other factors.

The existence of the code of ethics contributes to the quality of the execution of the services or activities carried out, the improvement of the trust of interested stakeholders in front of services, the safety of professionals and clients and the defense of the dignity and independence of professionals CRISTINA and FLORINA, 2008.

These regulate the conduct regarding duties, prohibitions, pricing criteria and penalties for their noncompliance. Moreover, such dilemmas may arise from various sources of behavior and attitudes. According to Allen 2012ethical dilemmas can be classified into two groups, namely: The decision is considered ethical if it considers positive or negative consequences to other individuals, societies or organizations.

Thus, Kohlberg 1969 emphasizes that cognitive development influences decision-making and, according to Campos, Greick and Vale 2002the individual who has the capacity to evaluate their attitudes also has the capacity to exercise ethics.

According to Rao, Friedman and Cox 2009despite the increase in the efforts made in business professional ethics for directors executive accountants tax return literature on ethics education, its implementation in educational institutions is not seen from this angle. Anzeh and Abed 2015 point out that developed countries emphasize the inclusion of ethics disciplines, especially in the accounting course.

The major challenge of educational institutions, especially in business-oriented courses, is to subsidize students with moral values, since technical skills are no longer sufficient FUERMAN, 2004. International empirical studies on ethics education in accounting courses demonstrate that: We quantified the information collected through a questionnaire, submitted to non-parametric statistical analysis techniques, such as Spearman correlation, Kruskal-Wallis test and Dunn-Bonferroni post-hoc test.

As for the objectives, this is a descriptive research, since it aims at identifying, recording and analyzing the characteristics, factors or variables that are related to the phenomenon or process PEROVANO, 2014. The descriptive nature in this study aims to test hypotheses to identify whether demographic variables such as gender, age, religion, professional experience, ethnicity and whether the fact that the research subject has studied the course on professional ethics have some relation to attitudes.

Although the topic is in many national and international studies, it still lacks studies to form a consensus on the variables that interfere in the development of more ethical attitudes, especially of the accounting professional. The survey is characterized by the interest in using a business professional ethics for directors executive accountants tax return approach to reach conclusions GIL, 2012.

The application of the survey through a questionnaire followed the steps described by Business professional ethics for directors executive accountants tax return, Oliveira, Saccol et al. The choice of this population is due to the fact that researchers work as teachers in this HEI and in this course, which facilitated the deepening and interpretation of the results. Sampling was defined in a stratified probabilistic manner proportional to the gender Table 1which allows all individuals of the population the same chances of participating in the research.

In addition, the sample selected covers all the characteristics of the population in focus. Elaborated by the authors. The survey sample totaled 455 students of the accounting sciences course.

It is worth mentioning that all 620 students of this course were invited. The sample was satisfactory, because Freitas, Oliveira, Saccol et al. Data collection, tabulation and analysis The data collection with the students occurred through the survey with the application of closed questionnaires and the temporal definition was based on the transversal criterion.

This adapted questionnaire covers essential aspects in determining the professional ethics of the accounting student, and can also be used to compare the results. The questionnaires were applied to students in the classroom and their completion occurred without the presence of the researcher.

The application period was from June 6 to June 11, 2015. The questionnaires were reviewed, validated and tabulated in the Microsoft Excel program Chart 1. Does the course Ethics and Professional Legislation contribute to your professional training?

Analyze the following problem: Does the accountant, in a situation in which customers do not pay the fees, can retain the books and documents as security for payment? Is it necessary for the accounting professional to keep confidential all information related to the operational activities of a company?

Consider the following problem: Does the content of the Professional Accounting Ethics Code provide sufficient, clear and accurate information regarding the ethical conduct of this professional? The Spearman correlation is classified as: The ethical attitudes of the students were analyzed in accordance to the establishment of the hypotheses referring to: Each hypothesis was identified as it follows: The null hypothesis is accepted; And H1: The null hypothesis is rejected.

The use of these tests is justified because the data are nominal and not parametric. Thus, they are indicated for comparisons of n independent samples.

The nominal data do not require the application of the homogeneity test of the variances, since, as the answers are in pre-defined nominal scales, the variances do not have outliers, only maximum and business professional ethics for directors executive accountants tax return values. Nevertheless, this test was performed, since some variables are dichotomic 1 and 2 and others are determined by the Likert scale 1, 2, 3, 4 and 5. In this sense, the Kolmogorov Smirnov and Shapiro-Wilk homogeneity tests were chosen.

Results and Analysis Description of the socioprofessional profile and ethical attitudes The students of the accounting sciences course surveyed at a HEI in Rio Grande do Sul are mostly female 73. This can be business professional ethics for directors executive accountants tax return by the insertion of women in the labor market, encouraged by the Women Accountant project, by the CFC, by the flexibility business professional ethics for directors executive accountants tax return the profession and by the feminine values, such as emotion and sensitivity, required in the training of executives, which corroborates Antonovz, Espejo, Steiner Neto et al.

Age up to 25 years covers 72. Increasingly early access to higher education can be explained in terms of public educational policies ProUni, Reuni, Fies, Enemthe democratization of higher education, socioeconomic conditions family incomemarketing indicated by Carmo, Chagas, Figueiredo-Filho et al. Students who practice some type of religion total 72. Regarding the performance, 68. The HEI in question is part of a region made up of 36 municipalities and its economy is highlighted in the industry, commerce, services business professional ethics for directors executive accountants tax return agriculture.

It also has a hydro-rail network, placing the region in a strategic position favorable to socioeconomic development RGSTUR, 2015. Such characteristics may suggest greater employability of professionals who act directly or indirectly in accounting or financial functions.

This can be due to the fact that this course is in the 5th semester of the curricular matrix of the course of accounting sciences. In question 12, only 32. Question 13 shows that 82.

The answers of the study participants show that the majority of students in the accounting sciences course of this HEI are aware of the expected attitudes of accounting professionals with ethical and moral commitment compared to the literature.

However, some responses indicate weaknesses: It can be inferred that both situations do not necessarily denote non-ethical conduct, but, rather, lack of technical knowledge related to these aspects.

Considering the descriptive analysis, students over the age of 20 present the expected behavior regarding the retention of documents by the accountant as guarantee of payment of debtors. The Ethics and Professional Legislation course is taught in the 5th semester of the accounting sciences course of the HEI in question, whereas students under 20 years old tend not to have yet to take it.

Likewise, at this age, they are probably not yet working professionally in career-related roles. Studying the Ethics and Professional Legislation course and to act in the area are means that can propitiate the understanding of the ethical, legal and professional aspects of the accountant, as well as the knowledge of the responsibilities of the regulatory bodies of the professional business professional ethics for directors executive accountants tax return.

The result of the multivariate analysis confirms the hypothesis that the students who attended or who study this course answer the questions in a perspective of greater understanding about ethics.

Often, co-workers are part of business professional ethics for directors executive accountants tax return reference group with which, according to Puente-Palacios and Albuquerque 2014the individual feels motivated to maintain relationships. The reference group plays a normative role and a very strong power in the behavior of the individual, even if it is subject to institutional norms.

Spearman test The correlations analyzed are restricted to the socioprofessional profile variables questions 1 to 7 in relation to the knowledge about professional ethics of the accounting sciences student questions 8 to 16. The relationship with higher p-value reveals a low degree of correlation 0. In this sense, we analyzed the correlations at the significance level of 0.

The results show that the fact that the students have studied or are studying the Ethics and Professional Legislation course can explain why: The number of coursed already studied by students explains: These results are also consistent with the study by Lopes, Ribeiro Filho, Vasconcelos et al.

It should be noted that there was no median or strong correlation. In this way, it can be affirmed that the variables, courses studied and whether or not already studied or are studying the Ethics and Professional Legislation course have a low but significant influence on the ethical attitudes of accounting students.

Because of this result, it is not recommended to apply the Student t test, but the Kruskal-Wallis test.