The Relationship between Religiosity and Accounting Conservatism: A Study with Brazilian Students

Authors

DOI:

https://doi.org/10.5380/rcc.v15i3.89633

Keywords:

Accounting conservatism. Religiosity. Students.

Abstract

The present research aims to identify how religiosity is associated with the practice of accounting conservatism by undergraduate students in Accounting. The sample consists of observations from seven Brazilian state and includes the participation of 223 accounting students from public higher education institutions. As a data collection instrument, a questionnaire was administered to the students in order to understand the profile of the respondents and to expose them to simulated situations from the daily life of an accounting professional, with the purpose of assessing whether their behaviors are influenced by the presence of religiosity in their lives. Based on the responses provided by the participants, the data was analyzed using descriptive statistics, factor analysis, and multiple regression models estimated by ordinary least squares (OLS). The regression analyses revealed significant relationships between religiosity and levels of accounting conservatism. The results also indicated that students in later stages of their studies are more conservative than those in earlier stages, and they highlighted a positive relationship between educational level and the degree of conservatism. In an additional analysis, the results demonstrate that more religious students are less prone to misconduct and unethical behavior, while younger students may be more susceptible to unethical behaviors. The findings demonstrate that informal institutions, such as religion, may also be related to decision-making.

Author Biographies

Aedlla de Carvalho Oliveira, Universidade Federal de Pernambuco (UFPE), Recife, Pernambuco

Graduada em Ciências Contábeis pela Universidade Federal de Pernambuco (UFPE)

Filipe Ferreira dos Santos, Universidade Federal de Pernambuco (UFPE), Recife, Pernambuco

Graduado em Ciências Contábeis pela Universidade Federal de Pernambuco e Mestrando pela Universidade Federal de Pernambuco. Tem experiência na área de Administração, com ênfase em Ciências Contábeis. Possui como área de interesse a cultura e sua influência no clima organizacional, contabilidade gerencial e a relação entre contabilidade e religião.

Hellen Bomfim Gomes, Universidade Federal de Pernambuco (UFPE), Recife, Pernambuco

Doutoranda no Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal de Pernambuco. Mestre pelo Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal do Rio Grande do Norte - UFRN. Possui graduação em Ciências Contábeis pela UFRN. Atua nos temas Contabilidade Financeira, Responsabilidade Social Corporativa e Governança Corporativa.

Daniel José Cardoso da Silva, Universidade Federal de Pernambuco (UFPE), Recife, Pernambuco

É Doutor em Controladoria e contabilidade pela Universidade de São Paulo (USP), Mestre e Bacharel em Contabilidade pela Universidade Federal de Pernambuco. Possui experiência em concessão e avaliação de risco de crédito atuando como gestor por aproximadamente 20 anos em instituições financeiras como o Banco do Estado de Pernambuco, Banco ABN/AMRO - REAL e CAIXA Econômica Federal. Foi Coordenador do Curso de Ciências Contábeis da FAREC (Faculdade do Recife) e Professor da FAPE (FAculdade Pernambucana). Professor Assistente em regime de dedicação exclusiva na UFAL - Universidade Federal de Alagoas. Desde junho de 2013 é Professor na Universidade Federal de Pernambuco Atua como pesquisador, liderando o grupo de pesquisas: Cultura & Contabilidade, pela UFPE. Ocupou a diretoria administrativa-financeira da COVEST - UFPE em 2013 e 2014. É Editor-chefe da RIC-(Revista de Informação Contábil) ISSN 1982-3967. Possui diversos artigos publicados em periódicos e anais de eventos, em contabilidade e finanças. Áreas de interesse atual de pesquisa: cultura e clima organizacional, finanças, desempenho, contabilidade gerencial e controladoria, arqueologia & contabilidade, religião & contabilidade.

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Published

2023-12-21

How to Cite

Oliveira, A. de C., dos Santos, F. F., Gomes, H. B., & da Silva, D. J. C. (2023). The Relationship between Religiosity and Accounting Conservatism: A Study with Brazilian Students. Revista Contabilidade E Controladoria - RC&C, 15(3). https://doi.org/10.5380/rcc.v15i3.89633

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Vol. 15 No. 3 (2023): VOLUME 15 | NÚMERO 3 | SET/DEZ. | 2023

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