摘要：This study aimed to verify the relation between religiousness and the moral reasoning of Accounting undergraduate students. To achieve that, the religiousness and moral reasoning of the subjects were first described and, subsequently, correlated. In order to measure religiousness, the Faith Maturity Scale developed by Benson, Donahue, Erickson (1993) was used. The measuring of moral reasoning, on the other hand, was carried out using the Defining Issues Test -2 created by Rest and Narvaez (1988). The sample was drawn from 67 Accounting undergraduate students, in their last semester of College, from two universities in Paraíba, and the internal consistency reliability test of the research instruments was carried out using the model defined by Cronbach (1951). To verify whether there is a relation between religiousness and moral reasoning, the Spearman (rs) non-parametric correlation coefficient was used. The main results revealed that the majority of the subjects have their faith classified as integrated. As for moral reasoning, most of the subjects were classified in the level of maintaining the norms, which indicates that, for the bulk of subjects, the conformity to the laws and norms is the most important thing. Still on moral reasoning, it has been shown that, when analysed by type, most individuals fall into type 2 (personal interest, but in transition), with the important observation that individuals of this type, when involved in moral dilemmas, tend to prioritise their own interests. With regards to the analysis of the relation between religiousness and moral reasoning, it’s been demonstrated that there is no relevant evidence that confirms it, since the relation between both variables was not significant.
