Analysis of variable involved in decision-making ethics of professional accounting

Abstract

The central objective of this study is to identify and analyze the intervening variables that influence ethical decision making of accounting professionals, in a region in the state of Rio Grande do Sul, Brazil. The methodology is quantitative and descriptive exploratory. The technical procedures include the use of questionnaires with response linked to Likert scale, comprising a sample unit of 122 professional accounting, and analysis occurs through non-parametric statistics, such as logistic regression and Spearman correlation. The results reveal that the accounting professionals who agree fully with the importance of the Counter Code of Professional Ethics (CEPC) as a guide to conduct 59% and stick to it in decision making in 63.9%. The logistic regression model predicted that professionals meet the CEPC and do not meet respectively with a certainty of 87.5% and 100%. The attitudes towards CEPC these accounting professionals can be explained by the importance and use this as a guide of conduct, with a 95.5% prediction sure. The intervening variables that were significant at 0.01 and 0.05 in the CEPC compliance relating to religiosity, relevance and assistance that the code provides the professional conduct. It follows that the ethical decision making of the accounting professional is influenced by their religion and relevance and assistance that the CEPC provides for this professional.