Results
Researchers distributed 100 questionnaires of which 86 were returned. The response rate
was 86%.
The results indicate that the survey involved 83 women (96.5 %) and 3 men (3.5 %).
Most respondents were aged between 30 and 50 (41; 47.7 %) and over 50 (37; 43 %). A mere
9.3 % of the respondents (8 respondents) were aged below 30. A total of 65.9 % of the
respondents have acquired higher education, while the remaining 34.1 % have not received it.
The majority of the respondents, 73.3 %, hold the position of Chief Accountant in a company,
1.2 % – Deputy Chief Accountant, 19.8 % – Accountant, while other positions (bookkeeper’s,
cashier’s) are taken by 5.8 % of the respondents. More than half of the respondents, 59.5 %,
have working experience of more than 20 years. 14.3 % of the respondents have working
experience of a maximum of 5 years and of 5 to 10 years, and 11.9 % of the respondents have
working experience of 10 to 20 years.
The performed analysis of scientific publications about accountants’ attitude to ethical
behaviour leads to the conclusion that virtues of accountants are related to their attitude to
ethical behaviour. The study analysed six virtues: a sense of duty, integrity, fairness,
attentiveness, independence and self-confidence. It has been assumed that the greater
importance an accountant attaches to his/her virtue, the more ethical behaviour in work he/she
will perceive. Research results are presented in Table 1.