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
DOI:
https://doi.org/10.17524/repec.v14i3.2657Keywords:
Cinismo, Trapaça, Vida acadêmica e profissional, Personalidade, ContabilidadeAbstract
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.
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Kökalan, Ö. (2019). The effect of organizational cynicism on job satisfaction. Management Research Review, 42(5), 625–640. https://doi.org/10.1108/MRR-02-2018-0090
Lawson, R. A. (2004). Business students’ willingness to engage in academic dishonesty and whistle-blowing. In Research on Professional Responsibility and Ethics in Accounting (Vol. 9, pp. 1–19). https://doi.org/10.1016/S1574-0765(04)09001-6
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Majors, T. M. (2016). The Interaction of Communicating Measurement Uncertainty and the Dark Triad on Managers’ Reporting Decisions. The Accounting Review, 91(3), 973–992. https://doi.org/10.2308/accr-51276
McCabe, D. L. (2005). Cheating among college and university students: A North American perspective. International Journal of Educational Integrity, 1(1), 1–11. https://doi.org/10.21913/IJEI.v1i1.14
McCabe, D. L., & Trevino, L. K. (1995). Cheating Among Business Students: a Challenge for Business Leaders and Educators. Journal of Management Education, 19(2), 205–218. https://doi.org/10.1177/105256299501900205
Menard, S. (2002). Applied logistic regression analysis (2nd ed.). Thousand Oaks: SAGE Publications, Inc.
Salter, S. B., Guffey, D. M., & McMillan, J. J. (2001). Truth, consequences and culture: A comparative examination of cheating and attitudes about cheating among U.S. and U.K. Students. Journal of Business Ethics, 31(1), 37–50. https://doi.org/10.1023/A:1010785106667
Serrano Archimi, C., Reynaud, E., Yasin, H. M., & Bhatti, Z. A. (2018). How Perceived Corporate Social Responsibility Affects Employee Cynicism: The Mediating Role of Organizational Trust. Journal of Business Ethics, 151(4), 907–921. https://doi.org/10.1007/s10551-018-3882-6
Sierles, F., Hendrickx, I., & Circle, S. (1980). Cheating in medical school. Journal of Medical Education, 55(2), 124–125. Retrieved from https://journals.lww.com/academicmedicine/Abstract/1980/02000/Cheating_in_medical_school.6.aspx
Smyth, M. L., & Davis, J. R. (2003). An Examination of Student Cheating in the Two-Year College. Community College Review, 31(1), 17–32. https://doi.org/10.1177/009155210303100102
Stavrova, O., & Ehlebracht, D. (2018). Education as an Antidote to Cynicism. Social Psychological and Personality Science, 9(1), 59–69. https://doi.org/10.1177/1948550617699255
Tsay, C.-J., Shu, L. L., & Bazerman, M. H. (2011). Naïveté and Cynicism in Negotiations and Other Competitive Contexts. The Academy of Management Annals, 5(1), 495–518. https://doi.org/10.1080/19416520.2011.587283
Turner, J. H., & Valentine, S. R. (2001). Cynicism as a Fundamental Dimension of Moral Decision-Making: A Scale Development. Journal of Business Ethics, 34(2), 123–136. Retrieved from http://www.jstor.org/stable/25074627
Viljoen, M., & Claassen, N. (2017). Cynicism as subscale of burnout. Work, 56(4), 499–503. https://doi.org/10.3233/WOR-172518
Why, Y. P., & Johnston, D. W. (2008). Cynicism, anger and cardiovascular reactivity during anger recall and human–computer interaction. International Journal of Psychophysiology, 68(3), 219–227. https://doi.org/10.1016/j.ijpsycho.2008.02.001
Ameen, E. C., Guffey, D. M., & McMillan, J. J. (1996a). Accounting students’ perceptions of questionable academic practices and factors affecting their propensity to cheat. Accounting Education, 5(3), 191–205. https://doi.org/10.1080/09639289600000020
Ameen, E. C., Guffey, D. M., & McMillan, J. J. (1996b). Gender differences in determining the ethical sensitivity of future accounting professionals. Journal of Business Ethics, 15(5), 591–597. https://doi.org/10.1007/BF00381934
Andersson, L. M., & Bateman, T. S. (1997). Cynicism in the workplace: some causes and effects. Journal of Organizational Behavior, 18(5), 449–469. https://doi.org/10.1002/(SICI)1099-1379(199709)18:5<449::AID-JOB808>3.0.CO;2-O
Avelino, B. C., Lima, G. A. S. F. de, Cunha, J. V. A. da, & Colauto, R. D. (2017). The Influence of narcissism in the Professional environment: Aspects related to dishonesty. Advances in Scientific and Applied Accounting, 10(3), 334–356. https://doi.org/10.14392/asaa.2017100306
Bernardi, R. A., & Adamaitis, K. L. (2006). Data contamination by social desirability response bias: an international study of students’ cheating behavior. In Research on Professional Responsibility and Ethics in Accounting (Vol. 11, pp. 149–175). https://doi.org/10.1016/S1574-0765(06)11008-0
Bernardi, R. A., & LaCross, C. C. (2004). Data Contamination By Social Desirability Response Bias In Research On Students’ Cheating Behavior. Journal of College Teaching & Learning, 1(8), 13–26. Retrieved from https://clutejournals.com/index.php/TLC/article/view/1973
Bowen, R. M., Rajgopal, S., & Venkatachalam, M. (2014). Is Warren Buffett’s commentary on accounting, governance, and investing practices reflected in the investment decisions and subsequent influence of Berkshire Hathaway? Accounting Review, 89(5), 1609–1644. https://doi.org/10.2308/accr-50797
CFC. (2019). Profissionais Ativos nos Conselhos Regionais de Contabilidade agrupados por Gênero. Retrieved from http://www3.cfc.org.br/spw/crcs/ConsultaPorRegiao.aspx?Tipo=0
Chatterjee, S., & Simonoff, J. S. (2012). Handbook of Regression Analysis. https://doi.org/10.1002/9781118532843
Chiaburu, D. S., Peng, A. C., Oh, I.-S., Banks, G. C., & Lomeli, L. C. (2013). Antecedents and consequences of employee organizational cynicism: A meta-analysis. Journal of Vocational Behavior, 83(2), 181–197. https://doi.org/10.1016/j.jvb.2013.03.007
Cook, W. W., & Medley, D. M. (1954). Proposed hostility and Pharisaic-virtue scales for the MMPI. Journal of Applied Psychology, 38(6), 414–418. https://doi.org/10.1037/h0060667
Costa, P. T., Zonderman, A. B., McCrae, R. R., & Williams, R. B. (1986). Cynicism and paranoid alienation in the Cook and Medley HO Scale. Psychosomatic Medicine, 48(3), 283–285. https://doi.org/10.1097/00006842-198603000-00014
D’Souza, M. F., & Lima, G. A. S. F. (2019). Um olhar sobre os traços do dark triad e os valores culturais de estudantes de contabilidade. Advances in Scientific and Applied Accounting, 12(1), 161–183. https://doi.org/10.14392/ASAA.2019120109
Fávero, L. P., & Belfiore, P. (2017). Manual de análise de dados: Estatística e modelagem multivariada com Excel, SPSS e Stata. Rio de Janeiro: Elsevier.
Greenglass, E. R., & Julkunen, J. (1989). Construct validity and sex differences in Cook-Medley hostility. Personality and Individual Differences, 10(2), 209–218. https://doi.org/10.1016/0191-8869(89)90206-7
Hair Jr., J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2009). Multivariate data analysis (7th ed.). Pearson Prentice Hall.
Horney, K. (1992). Our inner conflicts. New York: W W Norton & Company Inc.
James, M. S. L., Miles, A. K., & Mullins, T. (2011). The interactive effects of spirituality and trait cynicism on citizenship and counterproductive work behaviors. Journal of Management, Spirituality & Religion, 8(2), 165–182. https://doi.org/10.1080/14766086.2011.581814
Kanter, D. L., & Mirvis, P. H. (1989). The cynical Americans: living and working in an era of discontent and disillusion. San Francisco: Jossey-Bass.
Klein, A., & Speckbacher, G. (2019). Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior. The Accounting Review, accr-52602. https://doi.org/10.2308/accr-52602
Kökalan, Ö. (2019). The effect of organizational cynicism on job satisfaction. Management Research Review, 42(5), 625–640. https://doi.org/10.1108/MRR-02-2018-0090
Lawson, R. A. (2004). Business students’ willingness to engage in academic dishonesty and whistle-blowing. In Research on Professional Responsibility and Ethics in Accounting (Vol. 9, pp. 1–19). https://doi.org/10.1016/S1574-0765(04)09001-6
Lawson, R. A., Blocher, E. J., Brewer, P. C., Morris, J. T., Stocks, K. D., Sorensen, J. E., … Wouters, M. J. F. (2015). Thoughts on competency integration in accounting education. Issues in Accounting Education, 30(3), 149–171. https://doi.org/10.2308/iace-51021
Leung, K., Ip, O. K. M., & Leung, K.-K. (2010). Social Cynicism and Job Satisfaction: A Longitudinal Analysis. Applied Psychology, 59(2), 318–338. https://doi.org/10.1111/j.1464-0597.2009.00392.x
Majors, T. M. (2016). The Interaction of Communicating Measurement Uncertainty and the Dark Triad on Managers’ Reporting Decisions. The Accounting Review, 91(3), 973–992. https://doi.org/10.2308/accr-51276
McCabe, D. L. (2005). Cheating among college and university students: A North American perspective. International Journal of Educational Integrity, 1(1), 1–11. https://doi.org/10.21913/IJEI.v1i1.14
McCabe, D. L., & Trevino, L. K. (1995). Cheating Among Business Students: a Challenge for Business Leaders and Educators. Journal of Management Education, 19(2), 205–218. https://doi.org/10.1177/105256299501900205
Menard, S. (2002). Applied logistic regression analysis (2nd ed.). Thousand Oaks: SAGE Publications, Inc.
Salter, S. B., Guffey, D. M., & McMillan, J. J. (2001). Truth, consequences and culture: A comparative examination of cheating and attitudes about cheating among U.S. and U.K. Students. Journal of Business Ethics, 31(1), 37–50. https://doi.org/10.1023/A:1010785106667
Serrano Archimi, C., Reynaud, E., Yasin, H. M., & Bhatti, Z. A. (2018). How Perceived Corporate Social Responsibility Affects Employee Cynicism: The Mediating Role of Organizational Trust. Journal of Business Ethics, 151(4), 907–921. https://doi.org/10.1007/s10551-018-3882-6
Sierles, F., Hendrickx, I., & Circle, S. (1980). Cheating in medical school. Journal of Medical Education, 55(2), 124–125. Retrieved from https://journals.lww.com/academicmedicine/Abstract/1980/02000/Cheating_in_medical_school.6.aspx
Smyth, M. L., & Davis, J. R. (2003). An Examination of Student Cheating in the Two-Year College. Community College Review, 31(1), 17–32. https://doi.org/10.1177/009155210303100102
Stavrova, O., & Ehlebracht, D. (2018). Education as an Antidote to Cynicism. Social Psychological and Personality Science, 9(1), 59–69. https://doi.org/10.1177/1948550617699255
Tsay, C.-J., Shu, L. L., & Bazerman, M. H. (2011). Naïveté and Cynicism in Negotiations and Other Competitive Contexts. The Academy of Management Annals, 5(1), 495–518. https://doi.org/10.1080/19416520.2011.587283
Turner, J. H., & Valentine, S. R. (2001). Cynicism as a Fundamental Dimension of Moral Decision-Making: A Scale Development. Journal of Business Ethics, 34(2), 123–136. Retrieved from http://www.jstor.org/stable/25074627
Viljoen, M., & Claassen, N. (2017). Cynicism as subscale of burnout. Work, 56(4), 499–503. https://doi.org/10.3233/WOR-172518
Why, Y. P., & Johnston, D. W. (2008). Cynicism, anger and cardiovascular reactivity during anger recall and human–computer interaction. International Journal of Psychophysiology, 68(3), 219–227. https://doi.org/10.1016/j.ijpsycho.2008.02.001
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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
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