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- Title
ÉTICA EMPRESARIAL: EVIDÊNCIA EMPÍRICA DAS PERCEÇÕES DOS PROFISSIONAIS PORTUGUESES.
- Authors
de Almeida, Bruno José Machado
- Abstract
The social responsibility of a company obliges social and economic institutions to take comprehensive and far-reaching decisions regarding all of its duties in order to address the demands of modern times and of an increasingly demanding civil society which is willing to promote a countervailing power opposing the most selfish objectives of a capitalist society: this situation requires an ethical transformation of capitalism and of companies. In the light of this matter, the objective of this research was to understand the perceptions of Portuguese auditing professionals and accounting and auditing teachers working in higher education concerning the ethical behaviour of auditors, the existence of control mechanisms and the accounting profession's own limitations. In order to achieve this, a questionnaire was designed and applied to these professionals: this is the first empirical study related to these aspects of business ethics undertaken in Portugal, with this being, along with others, the main contribution of this work. The results obtained from the statistical measures used - percentages, chi-square and Kruskal- Wallis statistics - reveal some specificities of the groups identified and their geographical area, and allow us to put forward various recommendations to the auditing professionals, teachers and regulatory bodies, with a view to improving their profession.
- Publication
RACE- Revista de Administraçâo, Contabilidade e Economia, 2014, Vol 13, Issue 2, p737
- ISSN
2179-4936
- Publication type
Article