Behavioral Beliefs about Acts of Academic Dishonesty: A study with Brazilian accounting students

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Main Author: Jonatas Dutra Sallaberry
Format: Artículo científico
Language:en
Published: Universidad ICESI 2023
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author Jonatas Dutra Sallaberry
author_facet Jonatas Dutra Sallaberry
contents Behavioral Beliefs about Acts of Academic Dishonesty: A study with Brazilian accounting students Jonatas Dutra Sallaberry Edicreia Andrade dos Santos Leonardo Flach Administración y Contabilidad students Academic fraud dishonest behavior This study seeks to identify, with the support of the Theory of Planned Behavior (TPB), individual behavioral beliefs that determine academic dishonesty behaviors. Qualitative research was conducted with Brazilian students and revealed their perceptions on academic dishonesty behaviors. According to the results, students perceive that fraud can lead to a better academic performance and less effort or time spent on academic tasks, but it can also result in punishment and embarrassment when it’s perceived by faculty, as well as impair learning and concerns about their future professional performance. The research contributes to the construction of an instrument for collecting and measuring beliefs, which can be considered as a relevant contribution to the literature and to understanding fraudulent behaviors. JEL classification: A22; M49; M53 2023 artículo científico 0123-5923 https://www.redalyc.org/articulo.oa?id=21282729007 https://www.redalyc.org/journal/212/21282729007/ https://www.redalyc.org/journal/212/21282729007/html/ https://www.redalyc.org/journal/212/21282729007/21282729007.epub https://www.redalyc.org/journal/212/21282729007/movil 10.18046/j.estger.2023.167.5925 en http://www.redalyc.org/revista.oa?id=212 Estudios Gerenciales application/pdf Universidad ICESI Estudios Gerenciales (Colombia) Num.168 Vol.39
format Artículo científico
id redalyc_21282729007
institution Redalyc
language en
publishDate 2023
publisher Universidad ICESI
spellingShingle Behavioral Beliefs about Acts of Academic Dishonesty: A study with Brazilian accounting students
Jonatas Dutra Sallaberry
Administración y Contabilidad
students
Academic fraud
dishonest behavior
Behavioral Beliefs about Acts of Academic Dishonesty: A study with Brazilian accounting students Jonatas Dutra Sallaberry Edicreia Andrade dos Santos Leonardo Flach Administración y Contabilidad students Academic fraud dishonest behavior This study seeks to identify, with the support of the Theory of Planned Behavior (TPB), individual behavioral beliefs that determine academic dishonesty behaviors. Qualitative research was conducted with Brazilian students and revealed their perceptions on academic dishonesty behaviors. According to the results, students perceive that fraud can lead to a better academic performance and less effort or time spent on academic tasks, but it can also result in punishment and embarrassment when it’s perceived by faculty, as well as impair learning and concerns about their future professional performance. The research contributes to the construction of an instrument for collecting and measuring beliefs, which can be considered as a relevant contribution to the literature and to understanding fraudulent behaviors. JEL classification: A22; M49; M53 2023 artículo científico 0123-5923 https://www.redalyc.org/articulo.oa?id=21282729007 https://www.redalyc.org/journal/212/21282729007/ https://www.redalyc.org/journal/212/21282729007/html/ https://www.redalyc.org/journal/212/21282729007/21282729007.epub https://www.redalyc.org/journal/212/21282729007/movil 10.18046/j.estger.2023.167.5925 en http://www.redalyc.org/revista.oa?id=212 Estudios Gerenciales application/pdf Universidad ICESI Estudios Gerenciales (Colombia) Num.168 Vol.39
title Behavioral Beliefs about Acts of Academic Dishonesty: A study with Brazilian accounting students
topic Administración y Contabilidad
students
Academic fraud
dishonest behavior
url https://www.redalyc.org/articulo.oa?id=21282729007
https://www.redalyc.org/journal/212/21282729007/
https://www.redalyc.org/journal/212/21282729007/html/
https://www.redalyc.org/journal/212/21282729007/21282729007.epub
https://www.redalyc.org/journal/212/21282729007/movil