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ETHICS IN THE ACCOUNTING PROFESSION: A GENDER AND AGE COMPARATIVE STUDY
Abstract
Ethics is an important ability in any profession but, considering the spectrum of responsibilities of the certified accountants, ethics should be even more important. The research concerning ethical issues related to accountantsВ’ profession has increased in the last years. Those studies highlight mostly the nature and extent of ethical problems. This study aims to validate the different importance given to ethical behavior in accountantsВ’ profession in Portugal, for men and women, and to understand how they also feel differently when in self-evaluation. The study allows comparing different generations in the profession. Hence, the research questions this study aims to respond are: (1) Who considers ethic ability more important to the accountantsВ’ profession, men or women? (2) Is there a different sense of ethical behavior when in self-evaluation in both genders? (3) Does the accountants' age influence their sense of ethics? The methodological approach is a prior literature review about ethical issues in accountantsВ’ profession, followed by an empirical study based on a questionnaire fulfilled by 628 accountants. It is expected that findings confirm hypotheses. It is expected to find out a different level of given importance and even self-evaluation to ethical behavior depending on gender. It is also expected to find out different values of ethical behavior depending on age. The main contribution of this study is to better understand the importance of an ethical behavior according to gender and age in Portuguese accountantsВ’ profession. These results can be used by the accountantsВ’ order in the conditions to access the profession and by the Higher Education Institutions with degrees leading to the profession to adjust their learning outcomes.
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