Appropriation of Ethical Competence in Public Accounting Students

Description

This dataset compiles socioeconomic information and results from a survey based on Rest’s model (Defining Issues Test - DIT), administered to Public Accounting students. The purpose of the dataset is to analyze the level of appropriation of ethical competence within academic and professional contexts. It includes variables related to demographic characteristics, socioeconomic conditions, and responses to ethical scenarios assessed through the DIT, along with indicators derived from statistical analysis.

Steps to reproduce

The dataset was created by administering an online survey to undergraduate Public Accounting students using a structured instrument based on Rest’s Defining Issues Test (DIT) to measure ethical reasoning. The questionnaire included two sections: demographic and socioeconomic variables (such as age, gender, and income level) and ethical dilemmas evaluated through the DIT framework. Data collection followed a non-probabilistic convenience sampling method with voluntary participation, ensuring informed consent and anonymity; no sensitive or personally identifiable information was gathered. Responses were exported in CSV format, cleaned by removing incomplete entries, and validated for consistency. Ethical reasoning scores were computed according to official DIT scoring guidelines, and statistical analysis was performed using SPSS and Excel for descriptive and inferential metrics. To replicate this dataset, researchers should apply the same DIT-based instrument or an equivalent validated tool, follow similar sampling criteria within a comparable academic context, and use equivalent workflows for data cleaning, scoring, and statistical analysis.

Institutions

• Universidad El Bosque

Categories

Funders

• Universidad El Bosque

  Colombia

Licence