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Ética nos periódicos de contabilidade: a percepcao dos professores de mestrado e doutorado do Brasil

Author

Listed:
  • Henrique Portulhak
  • Ademir Clemente
  • Ricardo Adriano Antonelli

Abstract

Este artigo tem por objetivo avaliar a percepcao dos professores dos programas de mestrado e doutorado em Contabilidade do Brasil, sobre os aspectos éticos envolvidos na submissao e avaliacao de artigos científicos. Para isso, foi submetido aos professores um questionário para medir a frequencia de uma lista de situacoes eticamente inapropriadas nesse processo. Somente 1 dentre 79 professores declarou que nao tinha experimentado nenhuma das situacoes eticamente inadequadas da lista. As relacoes encontradas entre a ocorrencia de situacoes eticamente inadequadas sugerem a necessidade de políticas abrangentes e integradas para mitigar ou eliminar tais situacoes. Além disso, os resultados sugerem que pode estar havendo ineficiencia social na medida em que os melhores trabalhos de pesquisa podem nao estar sendo publicados.

Suggested Citation

  • Henrique Portulhak & Ademir Clemente & Ricardo Adriano Antonelli, 2018. "Ética nos periódicos de contabilidade: a percepcao dos professores de mestrado e doutorado do Brasil," Estudios Gerenciales, Universidad Icesi, vol. 34(148), pages 279-291, October.
    • Handle: RePEc:col:000129:016849
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    File URL: https://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2642
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    More about this item

    Keywords

    ética; periódicos científicos; pesquisa em contabilidade; publicações científicas; Brasil;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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