Ética nas organizações: reflexões sobre a prática contábil a partir da ética discursiva

• Autor(a) principal: Machado, Rosaly
• Data de Publicação: 2018
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Repositório do Centro Universitário Braz Cubas
• Texto Completo: https://repositorio.cruzeirodosul.edu.br/handle/123456789/2007
• topic: Administração; Contabilidade; Ética do discurso; Análise do discurso; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO

The lack of ethics is a problem in the modern world that has been causing several losses to the organizations, it also affects the society itself due to the increasingly incidence of frauds. Thus, before a rational economic logic that not always respect ethical principles, the accountants face many ethical dilemmas, which are often hard to handle with, and it might stain Accountancy’s image. Therefore, this doctoral thesis’ main objective was to analyze how discoursive ethics can be a reference to guide accounting professionals in the use of their practices. For this purpose, the concept of ethics stemming from the Theory of Communicative Action by philosopher Jürgen Habermas, was deployed. On this study exploratory, and qualitative method are applyed. The primary data collection was conducted by interviewing 11 working professionals, or those who have already had experiencies with the activity of accounting regularory agencies. Both of them were done in a non-structured way. The secondary data was collected via consultation in accounting documentary framework, resolutions and regulations. Besides articles published in newspapers, journals and accounting portal. To examine the data, discourse and documentary analysis were used. The results obtained allow us to affirm that through the understanding of the Habermasian discursive ethics, accounting professionals can counteract strategic actions which are distorting the true identity of the accounting science. We conclude that Habermasian communicative way of acting articulated trhough the pretensions of Validity Criteria appeared to be a great tool to increase the accountants’ resources while dealing with ethical dilemmas which come up in the organizational context. It is also an opportunity to build an autonomus Accountancy.