Perception of corruption in academic environment: empirical analysis from accounting students at the Federal University of Ceará (UFC)

Abstract

Purpose: Corruption is a worldwide phenomenon that affects, indistinctly, both the poor and the rich. As a multidisciplinary phenomenon, understanding the problem has become a complex issue given the diversity of concepts it encompasses and how it presents itself in countries. In this sense, the present work aims to analyze significant aspects of the social profile that influence the perception of corruption by Accounting students at the Federal University of Ceará.
 Methodology: The research is descriptive regarding its objectives, quantitative as to its nature and uses a survey as its procedures. A Likert scale questionnaire was used, anonymously filled, composed by four groups of questions, in which 20 questions related to corruption (comprehension, professional impact, current structure of the Accounting program and institutional mechanisms for its combat). The analysis of the results was done through descriptive statistics.
 Results: Intermediate positions that do not reveal the total denial or confirmation of the questions presented were considered, which shows that most of the opinions are still under construction. The exception is due to the level of understanding of the phenomenon, which was deemed satisfactory by the researchers. Regarding the intermediate answers, the results point to the need of multiple solutions for the studied phenomenon: improve the way the entire program treats the theme, enhance the understanding of the extent of corruption as a phenomenon that also affects companies and social organizations, and withdraw of the students' understanding that the program should provide knowledge about the modus operandi of corrupt acts.
 Contributions of the Study: The study contributes to the development of new ways of approaching corruption in the academic environment, notably the Accounting Program, in order to raise awareness about the subject.