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

IF 0.9 Q3 ECONOMICS Estudios Gerenciales Pub Date : 2023-10-30 DOI:10.18046/j.estger.2023.168.5925
Jonatas Dutra Sallaberry, Edicreia Andrade dos Santos, Leonardo Flach
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Abstract

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.
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学术不诚实行为的行为信念:对巴西会计专业学生的研究
本研究试图在计划行为理论(TPB)的支持下,识别决定学术不诚实行为的个人行为信念。对巴西学生进行了定性研究,揭示了他们对学术不诚实行为的看法。根据研究结果,学生们认为,作弊可以导致更好的学习成绩,减少在学业任务上花费的精力和时间,但当教师察觉到这一点时,作弊也会导致惩罚和尴尬,还会影响学习,让他们担心自己未来的职业表现。该研究有助于构建一个收集和测量信念的工具,这可以被认为是对文献和理解欺诈行为的相关贡献。
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来源期刊
CiteScore
1.70
自引率
12.50%
发文量
40
审稿时长
30 weeks
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