Appropriation of Ethical Competence in Public Accounting Students

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.