Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?

Detalhes bibliográficos
Autor(a) principal: Horz, Vagner
Data de Publicação: 2023
Outros Autores: Frare, Anderson Betti, Cruz, Ana Paula Capuano da, Barbosa, Marco Aurélio Gomes
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista de contabilidade e organizações
DOI: 10.11606/issn.1982-6486.rco.2023.200550
Texto Completo: https://www.revistas.usp.br/rco/article/view/200550
Resumo: The study aims to identify the influence of ethics management (formal and informal) on the compliance knowledge and intentions of employees at oil refineries with compliance programs. The hypotheses were tested through structural equation modeling and fuzzy-set qualitative comparative analysis using a sample of employees from Brazilian refineries with compliance programs. On one hand, the findings reveal that the combination of formal and informal ethics management supports compliance knowledge, leading to stronger compliance intentions. Singularly, the formal (informal) management of ethics is more efficacious in promoting compliance knowledge (intentions). On the other hand, there are two pathways that lead to employees showing a high intention of compliance: the presence of a combination of formal and informal ethics management or the presence of compliance knowledge.
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spelling Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?Programas de compliance e gestão da ética em refinarias de petróleo: há efeito no conhecimento e intenção para compliance dos colaboradores?Ethics managementComplianceOil refineriesGestão da éticaComplianceRefinarias de petróleoThe study aims to identify the influence of ethics management (formal and informal) on the compliance knowledge and intentions of employees at oil refineries with compliance programs. The hypotheses were tested through structural equation modeling and fuzzy-set qualitative comparative analysis using a sample of employees from Brazilian refineries with compliance programs. On one hand, the findings reveal that the combination of formal and informal ethics management supports compliance knowledge, leading to stronger compliance intentions. Singularly, the formal (informal) management of ethics is more efficacious in promoting compliance knowledge (intentions). On the other hand, there are two pathways that lead to employees showing a high intention of compliance: the presence of a combination of formal and informal ethics management or the presence of compliance knowledge.O estudo objetiva identificar a influência da gestão (formal e informal) da ética no conhecimento e intenção para compliance de colaboradores de refinarias de petróleo que possuem programas de compliance. O teste de hipóteses foi realizado por meio de modelagem de equações estruturais e análise qualitativa comparativa fuzzy-set, a partir de uma amostra de funcionários de refinarias de petróleo brasileiras que possuem programas de compliance. Por um lado, os achados revelam que a combinação da gestão formal e informal da ética fomenta o conhecimento de compliance, resultando em maior intenção para compliance. Singularmente, a gestão formal (informal) da ética é mais eficaz para promover o conhecimento (a intenção) de compliance. Por outro lado, são dois os caminhos para os funcionários apresentarem alta intenção para compliance: a presença de combinação de gestão formal e informal da ética ou a presença de conhecimento de compliance.Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto2023-04-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdftext/xmlhttps://www.revistas.usp.br/rco/article/view/20055010.11606/issn.1982-6486.rco.2023.200550Revista de Contabilidade e Organizações; v. 17 (2023); e200550Revista de Contabilidade e Organizações; Vol. 17 (2023); e200550Revista de Contabilidade e Organizações; Vol. 17 (2023); e2005501982-6486reponame:Revista de contabilidade e organizaçõesinstname:Universidade de São Paulo (USP)instacron:USPporenghttps://www.revistas.usp.br/rco/article/view/200550/192696https://www.revistas.usp.br/rco/article/view/200550/192697https://www.revistas.usp.br/rco/article/view/200550/203212Copyright (c) 2023 Vagner Horz, Anderson Betti Frare, Ana Paula Capuano da Cruz, Marco Aurélio Gomes Barbosahttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessHorz, VagnerFrare, Anderson BettiCruz, Ana Paula Capuano daBarbosa, Marco Aurélio Gomes2024-04-08T12:27:16Zoai:revistas.usp.br:article/200550Revistahttps://www.revistas.usp.br/rcoPUBhttps://www.revistas.usp.br/rco/oairco@usp.br1982-64861982-6486opendoar:2024-04-08T12:27:16Revista de contabilidade e organizações - Universidade de São Paulo (USP)false
dc.title.none.fl_str_mv Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?
Programas de compliance e gestão da ética em refinarias de petróleo: há efeito no conhecimento e intenção para compliance dos colaboradores?
title Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?
spellingShingle Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?
Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?
Horz, Vagner
Ethics management
Compliance
Oil refineries
Gestão da ética
Compliance
Refinarias de petróleo
Horz, Vagner
Ethics management
Compliance
Oil refineries
Gestão da ética
Compliance
Refinarias de petróleo
title_short Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?
title_full Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?
title_fullStr Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?
Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?
title_full_unstemmed Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?
Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?
title_sort Compliance programs and ethics management in oil refineries: is there an effect on the compliance knowledge and intentions of employees?
author Horz, Vagner
author_facet Horz, Vagner
Horz, Vagner
Frare, Anderson Betti
Cruz, Ana Paula Capuano da
Barbosa, Marco Aurélio Gomes
Frare, Anderson Betti
Cruz, Ana Paula Capuano da
Barbosa, Marco Aurélio Gomes
author_role author
author2 Frare, Anderson Betti
Cruz, Ana Paula Capuano da
Barbosa, Marco Aurélio Gomes
author2_role author
author
author
dc.contributor.author.fl_str_mv Horz, Vagner
Frare, Anderson Betti
Cruz, Ana Paula Capuano da
Barbosa, Marco Aurélio Gomes
dc.subject.por.fl_str_mv Ethics management
Compliance
Oil refineries
Gestão da ética
Compliance
Refinarias de petróleo
topic Ethics management
Compliance
Oil refineries
Gestão da ética
Compliance
Refinarias de petróleo
description The study aims to identify the influence of ethics management (formal and informal) on the compliance knowledge and intentions of employees at oil refineries with compliance programs. The hypotheses were tested through structural equation modeling and fuzzy-set qualitative comparative analysis using a sample of employees from Brazilian refineries with compliance programs. On one hand, the findings reveal that the combination of formal and informal ethics management supports compliance knowledge, leading to stronger compliance intentions. Singularly, the formal (informal) management of ethics is more efficacious in promoting compliance knowledge (intentions). On the other hand, there are two pathways that lead to employees showing a high intention of compliance: the presence of a combination of formal and informal ethics management or the presence of compliance knowledge.
publishDate 2023
dc.date.none.fl_str_mv 2023-04-04
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.revistas.usp.br/rco/article/view/200550
10.11606/issn.1982-6486.rco.2023.200550
url https://www.revistas.usp.br/rco/article/view/200550
identifier_str_mv 10.11606/issn.1982-6486.rco.2023.200550
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://www.revistas.usp.br/rco/article/view/200550/192696
https://www.revistas.usp.br/rco/article/view/200550/192697
https://www.revistas.usp.br/rco/article/view/200550/203212
dc.rights.driver.fl_str_mv https://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
text/xml
dc.publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto
publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto
dc.source.none.fl_str_mv Revista de Contabilidade e Organizações; v. 17 (2023); e200550
Revista de Contabilidade e Organizações; Vol. 17 (2023); e200550
Revista de Contabilidade e Organizações; Vol. 17 (2023); e200550
1982-6486
reponame:Revista de contabilidade e organizações
instname:Universidade de São Paulo (USP)
instacron:USP
instname_str Universidade de São Paulo (USP)
instacron_str USP
institution USP
reponame_str Revista de contabilidade e organizações
collection Revista de contabilidade e organizações
repository.name.fl_str_mv Revista de contabilidade e organizações - Universidade de São Paulo (USP)
repository.mail.fl_str_mv rco@usp.br
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dc.identifier.doi.none.fl_str_mv 10.11606/issn.1982-6486.rco.2023.200550

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