Efeito mediador do código de ética na relação entre capital psicológico, comprometimento profissional afetivo e princípios de ética contábil

Abstract

This research aims to analyze the mediating effect of the code of ethics in the relationship between psychological capital, affective professional commitment and principles of accounting ethics of students studying Accounting Sciences. To this end, descriptive, survey research was carried out with a quantitative approach (Structural Equation Modeling - MEE). The study population comprised all students of the Accounting Sciences course at a Higher Education Institution in the State of Rio Grande do Sul. The sample consisted of 182 students who voluntarily participated in the research. The variables analyzed refer to the code of ethics (CE), psychological capital (CP), affective professional commitment (CPA) and principles of accounting ethics (PEC). To achieve the objectives of the study, a theoretical analysis model was developed, containing eight hypotheses, which deal with the proposed relationships. The results revealed that CP has positive effects on CPA and this commitment positively influences the understanding of the EC and application of the PEC. Furthermore, understanding the CE improves the application of accounting ethics principles. These results reveal that when the students surveyed have self-efficacy, hope, optimism and resilience, their affective professional commitment tends to be greater and this triggers greater levels of understanding of the code of ethics and application of accounting ethics principles. Therefore, both CP and CPA must be promoted in the undergraduate environment, so that academics have greater knowledge and application of ethical guidelines in the accounting profession. In relation to the mediating effects, only the positive indirect effects of CE in the relationship between CPA and PEC were found, which reveals that greater levels of knowledge of the accounting code of ethics provide greater professional affective commitment to work and application activities. the principles of accounting ethics (integrity, objectivity, professional competence, diligence, confidentiality and professional behavior). On the other hand, the CE did not present a mediating effect on the relationship between CP and PEC, a finding that indicates that there are other variables that tend to enhance the effects of CP in the application of PEC, as is the case of CPA, as also revealed in this research. Thus, the higher the CPA of the students participating in the study, the higher their levels of CP and application of the PEC. The results of this research contribute to the literature, as they fill an existing gap on the effects of CP in the context of ethics in the accounting profession, as studies that analyzed the effects of CP on CPA, CE and PEC are incipient. Furthermore, they contribute to the Accounting Sciences course, as they provide an overview that CP and CPA must be improved throughout the course, through lectures and training, given the importance of these psychological variables for understanding and applying the code of ethics and its principles in the accounting area, which also strengthens the accounting profession as a whole.