8 research outputs found
Application of partial least square in predicting e-entrepreneurial intention among business students: evidence from Pakistan
“Entrepreneur as a Person at Crossroads”: A Reflection on Kets de Vries (1977)
Kets de Vries (1977) provided novel insights regarding the impact of environments on entrepreneurial personality when entrepreneurship research was in its infancy
The mediating role of personality traits on the entrepreneurial orientation–firm performance relationship: informal entrepreneurship context
The economic and non-economic dimensions of social entreprises’ moral discourse: an issue of axiological and philosophical coherence
Determinants of the attitudes of Portuguese accounting students and professionals towards earnings management
We revisit religiosity, gender, age, ethics education and experience as drivers of ethicality, while expanding prior research from Anglo-Saxon and Asiatic/Euro-Asiatic countries to a Latin European country, Portugal. We apply the Merchant (1989) instrument of attitudes towards earnings management, in a sample of Portuguese accounting students and alumni. We find no significant evidence of a positive association between religiosity and accountants’ judgments on earnings management. However, gender, age, education (and accounting ethics education) and experience are significant predictors of accountants’ judgments. The results are unchanged when we control for the intent (selfish benefit) of earnings management. Females, older individuals and alumni judge accounting earnings management more harshly than males, younger individuals, and students (who have not yet completed an accounting ethics course). A higher level of accounting work experience induces accountants to judge accounting earnings management as a less ethically questionable practice. This finding is theoretically relevant because it underscores the necessity of taking people’s constraints in the workplace into consideration when studying ethical behavior in business contexts. The results are also practically relevant, as they highlight the importance of a systematic ethics education throughout the accountant’s life.Funding -This paper is financed by National Funds of the FCT –Portuguese Foundation for Science and Technology within the project UID/ECO/03182/201