ID: 58061
Autoria:
Tatiane Antonovz, Michael Dias Correa, Mayla Cristina Costa, Charles W. Stanley.
Fonte:
Pensar Contábil, v. 22, n. 77, p. 45-54, Janeiro-Abril, 2020. 10 página(s).
Palavras-chave:
Ethics , Hofstede , Jeitinho , Profile , Students
Tipo de documento: Artigo (Inglês)
Ver Resumo
This article aims to understand, considering Hofstede’s Theory (1997), the ethical perception of Accounting students when confronted with professional and personal dilemmas characterized by the Brazilian “jeitinho.” This characteristic of the Brazilian nation and other cultural aspects can be understood by the highly bureaucratic national environment. This conjecture was born as a moral and a political protest, which is a reality abstraction acting on bureaucratic organizations. It is observed, according to the model proposed by Hofstede (1997), that the country is collectivist, resistant to uncertainty, feminine, with distance of power and long-term orientation. This last dimension can be explained by the “jeitinho”, since Brazil is the only one among Asian nations, and this can reflect in ethical decisions. The main findings were evidenced among students from public and private universities and there was high rejection to issues involving racism, use of personal information and social networks passwords. However, issues such as the use of media to find new customers and to make marketing had great acceptability. Possible deviations of behavior were observed by the students, and more than 81% observed use of working time for personal business, again confirming a way to dribble the formal structural work to the detriment of themselves, a characteristic present in the Brazilian culture. Thus, we concluded the national culture and the “jeitinho” affect ethical decisions and that other comparative studies can add more findings.
