Ethical conduct of accounting researchers: differences between belief and praxis
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Contabilidade & Finanças (Online) |
Texto Completo: | https://www.revistas.usp.br/rcf/article/view/34342 |
Resumo: | This study addressed the issue of ethics in scientific accounting research. The primary aim was to understand how accounting researchers perceive ethical issues in three dimensions: A) Ethical issues related with the scientific research process; B) Ethical issues about the relation between supervisor and researcher and C) Ethical issues among peers in the development of joint research and in the dissemination of results. For this purpose, a questionnaire was developed based on Gustafsson et al. 1984; Creswell (2003), Needles, Jr., (2008), Miyazaki and Taylor (2008) and Leite et al. (2010). A total of 56 questionnaires were returned, which represents 26% of the population of 218 permanent professors affiliated with the 18 Brazilian graduate programs in accounting. Overall, our findings suggest that all issues proposed in the questionnaire were considered ethical values of extreme importance in the respondents' perception. Additionally, these results also suggest that they do not practice some values they considered important with the same intensity, while other values that are not regarded as extremely important are intensely practiced, and we cannot disregard these differences. Finally, based on the Foucault´s concept of the relationship with the self (FOUCAULT, 1984), we think that researchers should carefully consider the results of this study in order to hone their ethical behavior, as this reflects the consensus on moral behavior in a significant sample of Brazilian accounting researchers. |
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Ethical conduct of accounting researchers: differences between belief and praxis Conduta ética dos pesquisadores em contabilidade: diferenças entre a crença e a práxis ÉticaPesquisa contábilFoucaultEthicsAccounting researchFoucault This study addressed the issue of ethics in scientific accounting research. The primary aim was to understand how accounting researchers perceive ethical issues in three dimensions: A) Ethical issues related with the scientific research process; B) Ethical issues about the relation between supervisor and researcher and C) Ethical issues among peers in the development of joint research and in the dissemination of results. For this purpose, a questionnaire was developed based on Gustafsson et al. 1984; Creswell (2003), Needles, Jr., (2008), Miyazaki and Taylor (2008) and Leite et al. (2010). A total of 56 questionnaires were returned, which represents 26% of the population of 218 permanent professors affiliated with the 18 Brazilian graduate programs in accounting. Overall, our findings suggest that all issues proposed in the questionnaire were considered ethical values of extreme importance in the respondents' perception. Additionally, these results also suggest that they do not practice some values they considered important with the same intensity, while other values that are not regarded as extremely important are intensely practiced, and we cannot disregard these differences. Finally, based on the Foucault´s concept of the relationship with the self (FOUCAULT, 1984), we think that researchers should carefully consider the results of this study in order to hone their ethical behavior, as this reflects the consensus on moral behavior in a significant sample of Brazilian accounting researchers. Este estudo aborda a questão da ética nas pesquisas científicas em contabilidade e tem por objetivo principal compreender como os acadêmicos de contabilidade percebem as questões éticas em três dimensões: a) Questões éticas relacionadas com o processo de pesquisa; B) Questões éticas referentes a relação entre orientador e orientando e C) Questões éticas entre pares no desenvolvimento de pesquisas conjuntas e na divulgação dos seus resultados. Para tanto, foi desenvolvido um questionário baseado em: Gustafsson et al. 1984; Creswell (2003); Needles, Jr., (2008); Miyazaki e Taylor (2008) e Leite et al. (2010). Do total de questionários enviados (218), 56 foram devolvidos, o que representa 26% da população de 218 professores permanentes dos 18 programas de pós-graduação brasileiros de contabilidade. No geral, os resultados sugerem que todas as questões propostas no questionário foram consideradas como valores éticos de extrema importância na percepção dos entrevistados. A análise pareada dos dados sugere que alguns valores que são considerados importantes pelos respondentes não são praticados por eles na mesma intensidade; enquanto outros que não são considerados como de extrema importância são intensamente praticados e não se podem ignorar essas diferenças. Em sínstese, com base no conceito de Foucault sobre a "relação consigo mesmo" (FOUCAULT, 1984), considera-se que os resultados deste estudo merecem uma reflexão cuidadosa por parte dos acadêmicos, a fim de aprimorarem o seu comportamento ético, uma vez que isso reflete o consenso do comportamento moral de uma amostra significativa dos pesquisadores brasileiros em contabilidade. Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2011-12-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.usp.br/rcf/article/view/3434210.1590/S1519-70772011000300006Revista Contabilidade & Finanças; v. 22 n. 57 (2011); 319-337 Revista Contabilidade & Finanças; Vol. 22 No. 57 (2011); 319-337 Revista Contabilidade & Finanças; Vol. 22 Núm. 57 (2011); 319-337 1808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPporhttps://www.revistas.usp.br/rcf/article/view/34342/37074Copyright (c) 2018 Revista Contabilidade & Finançasinfo:eu-repo/semantics/openAccessAntunes, Maria Thereza PompaMendonça Neto, Octavio Ribeiro deOyadomari, José Carlos TiomatsuOkimura, Rodrigo Takashi2012-07-21T18:33:24Zoai:revistas.usp.br:article/34342Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2012-07-21T18:33:24Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Ethical conduct of accounting researchers: differences between belief and praxis Conduta ética dos pesquisadores em contabilidade: diferenças entre a crença e a práxis |
title |
Ethical conduct of accounting researchers: differences between belief and praxis |
spellingShingle |
Ethical conduct of accounting researchers: differences between belief and praxis Antunes, Maria Thereza Pompa Ética Pesquisa contábil Foucault Ethics Accounting research Foucault |
title_short |
Ethical conduct of accounting researchers: differences between belief and praxis |
title_full |
Ethical conduct of accounting researchers: differences between belief and praxis |
title_fullStr |
Ethical conduct of accounting researchers: differences between belief and praxis |
title_full_unstemmed |
Ethical conduct of accounting researchers: differences between belief and praxis |
title_sort |
Ethical conduct of accounting researchers: differences between belief and praxis |
author |
Antunes, Maria Thereza Pompa |
author_facet |
Antunes, Maria Thereza Pompa Mendonça Neto, Octavio Ribeiro de Oyadomari, José Carlos Tiomatsu Okimura, Rodrigo Takashi |
author_role |
author |
author2 |
Mendonça Neto, Octavio Ribeiro de Oyadomari, José Carlos Tiomatsu Okimura, Rodrigo Takashi |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Antunes, Maria Thereza Pompa Mendonça Neto, Octavio Ribeiro de Oyadomari, José Carlos Tiomatsu Okimura, Rodrigo Takashi |
dc.subject.por.fl_str_mv |
Ética Pesquisa contábil Foucault Ethics Accounting research Foucault |
topic |
Ética Pesquisa contábil Foucault Ethics Accounting research Foucault |
description |
This study addressed the issue of ethics in scientific accounting research. The primary aim was to understand how accounting researchers perceive ethical issues in three dimensions: A) Ethical issues related with the scientific research process; B) Ethical issues about the relation between supervisor and researcher and C) Ethical issues among peers in the development of joint research and in the dissemination of results. For this purpose, a questionnaire was developed based on Gustafsson et al. 1984; Creswell (2003), Needles, Jr., (2008), Miyazaki and Taylor (2008) and Leite et al. (2010). A total of 56 questionnaires were returned, which represents 26% of the population of 218 permanent professors affiliated with the 18 Brazilian graduate programs in accounting. Overall, our findings suggest that all issues proposed in the questionnaire were considered ethical values of extreme importance in the respondents' perception. Additionally, these results also suggest that they do not practice some values they considered important with the same intensity, while other values that are not regarded as extremely important are intensely practiced, and we cannot disregard these differences. Finally, based on the Foucault´s concept of the relationship with the self (FOUCAULT, 1984), we think that researchers should carefully consider the results of this study in order to hone their ethical behavior, as this reflects the consensus on moral behavior in a significant sample of Brazilian accounting researchers. |
publishDate |
2011 |
dc.date.none.fl_str_mv |
2011-12-01 |
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/rcf/article/view/34342 10.1590/S1519-70772011000300006 |
url |
https://www.revistas.usp.br/rcf/article/view/34342 |
identifier_str_mv |
10.1590/S1519-70772011000300006 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/34342/37074 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Revista Contabilidade & Finanças; v. 22 n. 57 (2011); 319-337 Revista Contabilidade & Finanças; Vol. 22 No. 57 (2011); 319-337 Revista Contabilidade & Finanças; Vol. 22 Núm. 57 (2011); 319-337 1808-057X 1519-7077 reponame:Revista Contabilidade & Finanças (Online) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista Contabilidade & Finanças (Online) |
collection |
Revista Contabilidade & Finanças (Online) |
repository.name.fl_str_mv |
Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
recont@usp.br||recont@usp.br |
_version_ |
1787713776413310976 |