Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/1508
metadata.atena.dc.title: SINALIZAÇÃO NO CONTEXTO CONTÁBIL: PRÁTICAS DE SCREENING NA CONTRATAÇÃO DE SERVIÇOS PROFISSIONAIS
Signaling in accounting: screening of practice on the procurement of professional services
metadata.atena.dc.creator: Erivan Ferreira Borges; UFRN
Eduardo Tadeu Vieira; UNB
César Augusto Tibúrcio Silva; UFRN
metadata.atena.dc.date.issued: 2014-11-12
metadata.atena.dc.publisher: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
metadata.atena.dc.description: RESUMOEste trabalho apresenta os resultados de uma pesquisa de caráter experimental sobre sinalização eScreening na contratação de serviços profissionais, tendo como objetivo verificar se profissionais eestudantes de contabilidade estão dispostos a desobedecer regras éticas, fiscais e societárias frente a umaoportunidade de trabalho e salário. No aspecto metodológico, caracteriza-se como um experimento,aplicado junto a profissionais e estudantes de contabilidade das cidades de Natal e Brasília, no período de23 de abril a 25 de maio de 2009, numa amostra de 154 (cento e cinquenta e quatro respondentes). Para oexperimento foram utilizados dois instrumentos, utilizando 4 indicadores de varredura ética, construído apartir de atos práticos realizados por profissionais em contabilidade. No referencial são apresentadosconceitos sobre processo de tomada de decisão ética, sinalização, screening e seleção adversa,considerando os trabalhos de Akerlof (1970), Spenser (1973), Stiglitz (1981), Jones (1991) e Alves (2005;2007). A análise estatística considerou a aplicação do c2 (Qui-quadrado) de Pearson, que não evidencioudiferenças entre as médias das sub-amostras analisadas, diferenciadas pela proposta de trabalho. Comocontribuição ao estado da pesquisa construiu-se o Índice de Descomprometimento Ético – IDE. Por esseíndice foram analisadas as relações de dependência entre as variáveis constantes dos instrumentos e o IDE,que, evidenciou, descritivamente, níveis de intensidade elevados quanto a participação de profissionais eestudantes de contabilidade em atos contrários a normas éticas e fiscais. Sugere-se como trabalhos futuros,a validação dos construtos éticos e processo de tomadas de decisão ética, a partir da influência do IDE, emoutros contextos e culturas.Palavras-chave: Sinalização; Varredura; Ética profissional.ABSTRACTThis paper presents the results of an experimental nature of research on signaling and Screening on theprocurement of professional services, and verify that the objective of accounting professionals andstudents are willing to transgress ethical rules, tax and corporate front of an opportunity to work andwages. In the methodological aspect, characterized as an experiment, charged with accountingprofessionals and students from the cities of Natal and Brazil, from April 23 to May 25, 2009, a sample of154 (one hundred and fifty four respondents). For the experiment we used two instruments, using 4indicators, scanning ethics, built from practical actions carried out by professionals in accounting. Inreference presents some concepts of decision-making ethics, signaling, adverse selection and screening,considering the work of Akerlof (1970), Spenser (1973), Stiglitz ( 1981), Jones (1991) and Alves (2005,2007). 2c Statistical analysis of the data considered the application of (chi-square) from Pearson, whichshowed no differences between the means of sub-samples, differentiated by the proposed work. As acontribution to the state of research, built up the Index of Ethics disengagement - IDE. For this index isexamined relationships of dependence between variables in the instruments and IDE, which has shown,described, high levels of intensity as the participation of professionals and students in accounts in actscontrary to ethical standards and tax. It is suggested as future work, the validation of constructs andethical process of ethical decision making from the influence of IDE in other contexts and cultures.Keywords: Signaling; Screning; Professional ethics.
This paper presents the results of an experimental nature of research on signaling and Screening on the procurement of professional services, and verify that the objective of accounting professionals and students are willing to transgress ethical rules, tax and corporate front of an opportunity to work and wages. In the methodological aspect, characterized as an experiment, charged with accounting professionals and students from the cities of Natal and Brazil, from April 23 to May 25, 2009, a sample of 154 (one hundred and fifty four respondents). For the experiment we used two instruments, using 4 indicators, scanning ethics, built from practical actions carried out by professionals in accounting. In reference presents some concepts of decision-making ethics, signaling, adverse selection and screening, considering the work of Akerlof (1970), Spenser (1973), Stiglitz ( 1981), Jones (1991) and Alves (2005, 2007). 2χ Statistical analysis of the data considered the application of (chi-square) from Pearson, which showed no differences between the means of sub-samples, differentiated by the proposed work. As a contribution to the state of research, built up the Index of Ethics disengagement - IDE. For this index is examined relationships of dependence between variables in the instruments and IDE, which has shown, described, high levels of intensity as the participation of professionals and students in accounts in acts contrary to ethical standards and tax. It is suggested as future work, the validation of constructs and ethical process of ethical decision making from the influence of IDE in other contexts and cultures. Keywords: Signaling; Screning; Professional ethics.
metadata.atena.dc.identifier.uri: http://rebacc.crcrj.org.br/handle/123456789/1508
metadata.atena.dc.identifier: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/1025
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