THE RELATIONSHIP BETWEEN GENDER, AGE, AND ACADEMIC PROGRESSION OF ACCOUNTING STUDENTS VERSUS THEIR ETHICAL BEHAVIOR
DOI:
https://doi.org/10.34629/ric-ijar/1982-3967.2024.v18.e-024015Keywords:
ethical dilemmas, study period, age, gender, accounting studentsAbstract
This article aims to examine the relationship between gender, age, and the academic period of study among undergraduate accounting students and their ethical behavior. The research methodology involved administering a questionnaire using a 7-point Likert Scale, where students indicated how acceptable they found various ethical dilemmas. Two techniques were employed for data analysis: descriptive statistics for sample characterization and the Student's t-test for statistical analysis. The results were obtained from the analysis of 158 questionnaires. Regarding gender, the results revealed that female students showed less acceptance of the presented ethical dilemmas. When analyzing the age variable, it was observed that students over 25 years old also exhibited lower acceptance of ethical dilemmas. Concerning the academic period, the results were controversial: both students in the first half of the course and those in the second half showed greater acceptance of ethical dilemmas. The study's findings make significant contributions to filling theoretical gaps regarding the ethical behavior of accounting students. The research stands out for its pioneering introduction of Moral Licensing Theory in the field of accounting, offering innovative and empirically grounded contributions. Moreover, it highlights the importance of ethical training in accounting programs, not only to prepare ethical professionals but also to foster responsible and sustainable business practices. This emphasis underscores the centrality of ethics in the accounting profession.
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