Ética e contabilidade: um estudo bibliométrico

Abstract

The present study sought to demonstrate the relevance of ethics in the exercise of the accounting profession. Through a descriptive, qualitative and bibliometric research, national publications from 2012 to 2021 on the SCIELO and SPELL platforms were gathered. The results are divided into two analyses, the first in accordance with the laws of bibliometrics, where it was identified, in a sample of 34 articles, that the most prolific authors were 'Alexandre André Feil' and 'Edson Keyso de Miranda Kubo', with 2 items each. The journals that most published articles on ethics were 'Revista Brasileira de Gestão de Negócios' with 4 articles, followed by 'Cadernos EBAPE' with 3 articles. The central theme was subdivided into two approaches, in which the frequency of appearances of the keyword ethics was 21.62% in the 'ethics and business' approach and 30.64% in 'ethics and professional'. From the bibliographical analysis of these approaches, it appears that in the sub-theme 'ethics and companies' there is the main concern with the ethical values fostered by codes of ethics at the organizational level, while in 'ethics and professional' the analysis takes place at the individual level, both in the perception of professionals and accounting students and in general, for both approaches, how social responsibility and management control practices can influence the behavior of professionals within organizations.