Truth Telling Activity: A Practice beyond the Norms

Truth Telling Activity: A Practice beyond the Norms

Maria Thereza Pompa Antunes

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Octavio Ribeiro De MendonAa Neto

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Claudio Rafael Bifi

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Hilmi ErdoAan Yayla

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Rodrigo Takashi Okimura

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JoAo Paulo Cavalcante Lima

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Universidade Presbiteriana Mackenzie

Truth Telling Activity: A Practice beyond the Norms

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Abstract

The focus of this study is the ethical conduct of Brazilian accountants, based on the Foucault (2001b) approach concerning the practice of Parrhesia. It is aimed to find out how characteristics of truth-telling activities can be framed as perceived by Brazilian accountants according to their beliefs and identify differences between these beliefs and how they actually practice in their profession. The motivation for using this approach was the fact that the existence of a professional ethical code hasn’t proven itself enough to curb moral deviations in professional conduct. This is an explor-atory and descriptive study with a quantitative approach. A survey was made through a structured questionnaire and featured a final sample composed of 5,087 respondents. Data were treated by descriptive analysis, Exploratory Factor Analysis (EFA) and Technical Analysis of Paired Data.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Maria Thereza Pompa Antunes. 2014. \u201cTruth Telling Activity: A Practice beyond the Norms\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 14 (GJMBR Volume 14 Issue D1): .

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GJMBR Volume 14 Issue D1
Pg. 57- 73

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

parrhesia – professional ethics – accountants – brazil

Submission ReceivedDecember 11, 2013
Peer Review Double Blind
Handling Editor
Accepted January 1, 2014
Published January 15, 2014

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v1.2

Issue date

March 25, 2014

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Article Matrices

Total Score: 106

Country: Brazil

Subject: Global Journal of Management and Business Research - D: Accounting & Auditing

Authors: Maria Thereza Pompa Antunes, Octavio Ribeiro De MendonAa Neto, Claudio Rafael Bifi, Hilmi ErdoAan Yayla, Rodrigo Takashi Okimura, JoAo Paulo Cavalcante Lima (PhD/Dr. count: 0)

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