dc.contributor.author | Antunes, Maria Thereza Pompa | |
dc.contributor.author | Neto, Octavio Ribeiro de Mendonça | |
dc.contributor.author | Yayla, Hilmi Erdoğan | |
dc.contributor.author | Okimura, Rodrigo Takashi | |
dc.date.accessioned | 2014-09-21T13:32:11Z | |
dc.date.available | 2014-09-21T13:32:11Z | |
dc.date.issued | 2013 | |
dc.identifier.issn | 1983-8611 | |
dc.identifier.uri | https://hdl.handle.net/20.500.12440/543 | |
dc.description.abstract | : This study deals with Brazilian accountants’ practices of Parrhesia, in the sense proposed
by Foucault. Parrhesia is a truth-telling activity in terms of: Frankness, Truth, Danger, Criticism and
Duty. It involved 239 accountants. Our findings indicate that three factors may explain the truth-telling
activities of Brazilian´s accountants. We argue that Parrhesia is a relevant issue in the professional
ethical field and an important subject to be explored in accounting education, especially at the present
moment in which the use of value judgments and accounting choices expands the possibilities for
practices in the limit of legality. | en_US |
dc.language.iso | por | en_US |
dc.publisher | Advances in Scientific and Applied Accounting | en_US |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_US |
dc.subject | Ética Profissional. Parrhesia. Contador. Informação Contábil | en_US |
dc.title | CONDUTA ÉTICA DOS PROFISSIONAIS DA CONTABILIDADE NO BRASIL: A PRÁTICA DA PARRHESIA | en_US |
dc.type | article | en_US |
dc.relation.publicationcategory | Makale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı | en_US |
dc.department | Fakülteler, İktisadi ve İdari Bilimler Fakültesi, Siyaset Bilimi ve Kamu Yönetimi Bölümü | en_US |
dc.contributor.institutionauthor | Yayla, Hilmi Erdoğan | |