Demographic Variables versus Academic Dishonesty in Stricto Sensu Postgraduate Courses in Accounting
Abstract
This study aimed to analyze the differences in the evaluation of academic dishonesty by students and teachers in the stricto sensu postgraduate courses in Accounting in Brazil related to demographic variables, such as sex, age, course and institution of employment. Data collection took place through two questionnaires applied to students and teachers of the stricto sensu graduate course in Accounting. Descriptive statistics were used to analyze demographic data and the Mann-Whitney non-parametric test to compare the means between the two groups, composed of different demographic data. This study contributes to the literature, as it encourages the discussion of academic dishonesty in the ambit of the stricto sensu postgraduate program, as well as it can encourage universities to seek alternatives to reduce dishonest behaviors. The findings of this study indicate that the demographic variables analyzed may not have an influence on the evaluation of academic dishonesty by students and teachers of the stricto sensu postgraduate courses in Accounting in Brazil participating in the research. However, there are indications that such variables may influence the evaluation of certain academically dishonest behaviors, such as: (i) similarities in research, for teachers, sex (at the level of 10%) and for students, the course; (ii) plagiarism, the variables age and institution; and (iii) fraud / cheating, the institution variable, both situations for students. The probable explanation for these results is that there are other variables that may be more related to dishonest practices, such as, time available for studies and pressure for publications, the latter being able to reach students or teachers.
Downloads
References
CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior. IndicadoresGEOCAPES – Sistemas de Informações Georreferenciadas., 2018.
Disponível em: https://geocapes.capes.gov.br/geocapes/. Acesso em: 7 out. 2018
FERREIRA, S. M. S. P. et al. Percepções dos alunos pós-graduandos da USP sobre a ocorrência de plágio em trabalhos. SIBIUSP e Pró-Reitoria de Pós-Graduação, p. 11-90, outubro, 2013. Disponível em: https://www.researchgate.net/publication/282877886_PERCEPCOES_DOS_ALUNOS_POS-GRADUANDOS_DA_USP_SOBRE_A_OCORRENCIA_DE_PLAGIO_EM_TRABALHOS_ACADEMICOS. Acesso em: 13 out. 2018
FRÓES, R. C. Desonestidade acadêmica nos programas de pós-graduação stricto sensu em Ciências Contábeis. 2020. 121f. (Dissertação de Mestrado) - Programa de Pós-Graduação em Ciências Contábeis, Universidade Federal de Uberlândia, Uberlândia, MG, Brasil, 2020.
GALLANT, T. B.; BINKIN, N.; DONOHUE, M. Students at Risk for Being Reported for Cheating. Journal of Academic Ethics, v. 13, n. 3, p. 217–228, 2015.
KISAMORE, J. L.; STONE, T. H.; JAWAHAR, I. M. Academic integrity: The relationship between individual and situational factors on misconduct contemplations. Journal of Business Ethics, v. 75, n. 4, p. 381–394, 2007. https://doi.org/10.1007/s10551-006-9260-9
KROKOSCZ, M. Abordagem do plágio nas três melhores universidades de cada um dos cinco continentes e do Brasil. Revista Brasileira de Educacao, v. 16, n. 48, p. 745–770, 2011. https://doi.org/10.1590/S1413-24782011000300011
MATOS, P. A. V. C. et al. A cola na escola de negócios e sua relação com a Síndtrome do Impostor. CPA - Caderno Profissional de Administração - UNEP, v. 8, n. 2, p. 62–81, 2018
MATTHIENSEN, A. Uso do Coeficiente Alfa de Cronbach em Avaliações por Questionários. Publicações da Embrapa Roraima, v. 1, n. 2011, p. 1–31, 2011.
MCCABE, D. L. .; TREVINO, L. K. Academic Dishonesty: Honor Codes and Other Contextual Influences. Journal of Higher Education, v. 64, n. 5, p. 522–538, 1993. https://doi.org/10.1080/00221546.1993.11778446
MOLNAR, K. K. Students’ Perceptions of Academic Dishonesty: A Nine-Year Study from 2005 to 2013. Journal of Academic Ethics, v. 13, n. 2, p. 135–150, 2015.
MOLNAR, K. K.; KLETKE, M. G. Does the Type of Cheating Influence Undergraduate Students’ Perceptions of Cheating? Journal of Academic Ethics, v. 10, n. 3, p. 201–212, 2012.
MOURA, I. D. P. Variáveis que impactam na desonestidade acadêmica: um estudo com estudantes de Ciências Contábeis. 2018. 74f. (Dissertação de Mestrado) - Programa de Pós-Graduação em Ciências Contábeis, Universidade Federal do Rio Grande do Norte, Natal, RN, Brasil, 2018.
NEJATI, M.; ISMAIL, S.; SHAFAEI, A. Students’ Unethical Behaviour: Insights from an African Country. Global Business and Management Research: An International Journal, v. 3 n. 3 & 4, p. 276–295, 2011.
OLIVEIRA, A. C. L. et al. Percepção dos discentes e docentes acerca da honestidade acadêmica em um curso de Ciências Contábeis. E&G - Revista Economia e Gestão, v. 14, n. 34, p. 86–116, 2014. https://doi.org/10.5752/P.1984-6606.2014v14n34p86
OLIVEIRA NETO, J. D.; CHACAROLLI JÚNIOR, O. A visão da honestidade acadêmica de professores e alunos de um curso superior em Contabilidade. BASE - Revista de Administração e Contabilidade da Unisinos, v. 10, n. 4, 26 set. 2013.
PAVELA, G. Judicial review of academic decision-making after Horowitz. School Law Journal, n. 55(8), p. 55–75, 1978.
PAVELA, G. Applying the Power of Association on Campus: A Model Code of Academic Integrity. Higher Education, v. 14, n. 1, 1997.
PIMENTA, M. A. A. Fraude em avaliações na visão de professores e de estudantes: uma reflexão sobre formação profissional e ética. RPD – Revista Profissão Docente, v. 10, n 22, p. 124–138, 2010.
SANCHEZ, O. P.; INNARELLI, P. B. Desonestidade acadêmica, plágio e ética. GV-executivo, v. 11 n 1, p. 46–49, 2012.
SILVA, O. S. F. Entre o plágio e a autoria: qual o papel da universidade? Revista Brasileira de Educacao, v. 13, n. 38, p. 357–414, 2008.
SIMON, C. A. . et al. Gender, student perceptions, institutional commitments and academic dishonesty: Who reports in academic dishonesty cases? Assessment and Evaluation in Higher Education, v. 29, n. 1, p. 75–90, 2004.
SOUSA, R. N. et al. Desonestidade acadêmica: reflexos na formação ética dos profissionais de saúde. Revista Bioética, v. 24, n. 3, p. 459–468, 2016. https://doi.org/10.1590/1983-80422016243145
STOEZ, B. M.; YUDINTSEVA, A. Effectiveness of tutorials for promoting educational integrity: A synthesis paper. International Journal for Educational Integrity, v. 14, n. 1, 2018. https://doi.org/10.1007/s40979-018-0030-0
TIBBETTS, S. G. Differences between Women and Men regarding Decisions to Commit Test Cheating. Research in Higher Education, v. 40, n. 3, p. 323–342, 1999.
TIBBETTS, S. G.; HERZ, D. C. Gender differences in factors of social control and rational choice. Deviant Behavior, v. 17, n. 2, p. 183–208, 1996.
TORRESI, S. I. C.; PARDINI, V. L.; FERREIRA, V. F. Fraudes, plágios e currículos. Quimica Nova, v. 32, n. 6, p. 1371, 2009. https://doi.org/10.1590/S0100-40422009000600001
VELUDO-DE-OLIVEIRA, T. M. et al. Cola, Plágio e outras práticas acadêmicas desonestas: Um estudo quantitativo-descritivo sobre o comportamento de alunos de graduação e pós-graduação em área de negócios. RAM Rev. Adm. Mackenzie, v. 15, n. 1, p. 73–97, 2014. https://doi.org/10.1590/S1678-69712014000100004
DECLARATION OF ORIGINALITY AND COPYRIGHTS
I Declare that current article is original and has not been submitted for publication, in part or in whole, to any other national or international journal.
The copyrights belong exclusively to the authors. Published content is licensed under Creative Commons Attribution 3.0 (CC BY 3.0) guidelines, which allows sharing (copy and distribution of the material in any medium or format) and adaptation (remix, transform, and build upon the material) for any purpose, even commercially, under the terms of attribution.
Read this link for further information on how to use CC BY 3.0 properly.
