O efeito de estímulos morais e éticos como resposta ao problema do risco moral: uma verificação experimental em grupos de estudantes de Ciências Contábeis

Abstract

This study aimed to determine, based on the precepts of the model basic principal-agent, if moral incentives contribute or not to reduce the likelihood of realization of moral hazard in the accounting profession, represented by any ethical deviations of its members. It tried to examine, through an experiment, if the accounting students react the moral stimulations, the reading of the “oath” provided by the graduates, with a more ethical behavior than the students who had not been submitted to this stimulus. The results, obtained in a sample of 401 students from two public universities, a private university and a university center, corroborated the assumptions of the research, rejecting the null hypothesis of that this stimulus does not influence in the pattern of responses. The findings are more robust when they are removed from the effects of the outliers. Tests performed on specific segments showed that this effect was more evident in the students of private institutions, male, aged twenty-five years and are attending a course until fourth semester.