Procedimentos contábeis antiéticos como indutores do assédio moral: uma pesquisa empírica entre profissionais de contabilidade

Abstract

The work is a uniquely human activity and develop their work activities, individuals constantly faced with conflicts. Conflict is inherent in life and their results, positive or negative, will be defined by how well they are managed. Thus, the nature of the activities related to accounting, marked by conflicts and everyday situations that cause ethical dilemmas, can provide a catalytic environment for the practice of bullying directed at accounting professionals. In this scenario, the present study investigates as has been bullying phenomenon directed to the accounting profession in the state of Rio de Janeiro. To achieve this purpose, it was applied survey for professionals accounting regularly enrolled in CRCRJ, and obtained 463 responses. The results show that in accounting, harassment occurs veiled way, that is, stalkers use the subtle attacks on the dignity of individuals and the deliberate deterioration of working conditions. Furthermore, it was revealed that most victims of bullying experience this unknown evil. The findings also reveal the existence of a relationship between bullying and resistance to adopting unethical procedures and that many victims of bullying prefer to keep silence to denounce cases of abuse. Future studies may investigate the perception of stalkers, the impact of adopting prevention of bullying policies on the perception of accounting professionals as well as evaluate the effectiveness of prevention strategies and interventions that have been implemented in organizations.