Accounting professionals and whistleblowing: a typology of the influence of institutional logics

ABSTRACT The main objective of this article is to understand how institutional logics (ILs) - family, religion, community, state, profession, organization, and capital and labor market - influence (or not) the Brazilian accounting professional in their intention to report irregularities. The study h...

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Библиографические подробности
Главные авторы: Rosângela Mesquita Ayres, Fernanda Filgueiras Sauerbronn, Ana Carolina Pimentel Duarte da Fonseca
Формат: Artigo
Язык:Inglês
Опубликовано: Universidade de São Paulo 2022-04-01
Серии:Revista Contabilidade & Finanças
Предметы:
financial accounting
accounting professional
whistleblowing
institutional logics
Online-ссылка:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772022000200248&tlng=en
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