CONDUTA ÉTICA DOS PROFISSIONAIS DA CONTABILIDADE NO BRASIL: A PRÁTICA DA PARRHESIA

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.