| Summary: | In this study a theoretical model of five dimensions is explained – Rest
(1986) ethical decision making process; Jones (1991) moral intensity; need
for cognition; personal attributes and financial information - in order to
understand the conditions that lead policymakers to manipulate
information and to understand the ethical issues in decision-making that
lead or not, to a more useful accounting. The sample, by convenience,
consisting of 442 individuals and this empirical study was conducted
through a survey by an online questionnaire. Data collection was
performed using SurveyMonkey software and the model analysed by
Structural Equation Analysis method. A structural model was obtained,
seeming to indicate that the process of ethical and moral intensity
decisions is associated with the individual need for cognition. The utility of
accounting, preparation and presentation of financial statements are
positively related to the educational level. In this sense, the results and the
profitability of capital influence the moral intensity, it seems possible to
conclude about the positive influence of academic ethics intention and
accounting utility.
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