Relação entre Cinismo e Expectativa de Trapaça na Vida Acadêmica e Profissional

Um Estudo com Alunos de Cursos de Pós-graduação Lato Sensu da Área de Contabilidade

Authors

DOI:

https://doi.org/10.17524/repec.v14i3.2657

Keywords:

Cinismo, Trapaça, Vida acadêmica e profissional, Personalidade, Contabilidade

Abstract

Objetivo: Analisar a relação entre o cinismo e a expectativa de trapaça nas vidas acadêmica e profissional de estudantes de cursos de pós-graduação lato sensu da área contábil.

Método: Empregaram-se questionários eletrônicos e in loco, com participação total de 92 alunos. O questionário estava dividido em três partes: (i) informações sociodemográficas do participante; (ii) questões para mensurar o construto de cinismo, mensurado de duas formas e denominado de CIN1 e CIN2; e (iii) questões sobre o comportamento e expectativa de trapaça na vida acadêmica e profissional dos participantes.

Resultados: Os testes iniciais indicaram que o nível de cinismo dos participantes é similar quando analisados por sexo, área em que trabalham e formação acadêmica. Os modelos de regressão logística binária indicaram que há relação positiva entre o cinismo e a expectativa de trapaça, tanto na vida acadêmica como na profissional.

Contribuição: Contribui-se com a discussão, ainda escassa, sobre o traço de cinismo no contexto de contabilidade brasileiro, fornecem-se evidências de que há relação positiva entre o cinismo na vida acadêmica, mas também na vida profissional, e alerta-se para o cinismo dos indivíduos para que políticas e códigos de conduta sejam adotados a fim de reduzir a trapaça em decorrência do cinismo.

Author Biographies

Vitor Hideo Nasu, Universidade de São Paulo

Doutorando em Controladoria e Contabilidade pela FEA/USP.

Luis Eduardo Afonso, Universidade de São Paulo

Professor Associado do Departamento de Contabilidade e Atuária da Faculdade de Economia, Administração, Contabilidade e Atuária da Universidade de São Paulo (FEA/USP).

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Published

2020-10-01

How to Cite

Nasu, V. H., & Afonso, L. E. (2020). Relação entre Cinismo e Expectativa de Trapaça na Vida Acadêmica e Profissional: Um Estudo com Alunos de Cursos de Pós-graduação Lato Sensu da Área de Contabilidade. Journal of Education and Research in Accounting (REPeC), 14(3). https://doi.org/10.17524/repec.v14i3.2657