Rumo a uma contabilidade comprometida com a sustentabilidade: uma abordagem comportamental Outros Idiomas

ID:
78457
Resumo:
Este estudo se concentra em como as atitudes, normas subjetivas e controle comportamental percebido dos contadores em relação à accountability podem moldar o desempenho sustentável de uma empresa por meio do uso de informações contábeis. Embora muito se saiba sobre o papel da contabilidade na sustentabilidade, há uma escassez de insights sobre como os aspectos do comportamento dos contadores influenciam os resultados de sustentabilidade. A aplicabilidade da Teoria do Comportamento Planejado nesse contexto, especialmente no Brasil, ainda é bastante desconhecida. Esta pesquisa busca preencher essa lacuna de conhecimento explorando a interação entre as características comportamentais dos contadores, o uso de dados contábeis e a sustentabilidade organizacional. Os resultados revelam uma correlação positiva entre a accountability e o comprometimento organizacional, destacando a indispensabilidade da accountability para resultados organizacionais sustentáveis. Com base na Teoria do Comportamento Planejado, um derivado da Teoria da Ação Fundamentada, este estudo usa um ponto de vista quantitativo. Os dados foram coletados por meio de uma pesquisa estruturada distribuída entre contadores brasileiros. Usando uma técnica de amostragem de conveniência não probabilística, 383 contadores participaram. Os dados foram coletados usando um método de bola de neve, iniciado por 32 contatos primários. Esta pesquisa contribui para a literatura contábil de três maneiras principais. Primeiro, ela destaca o papel da contabilidade na promoção do desenvolvimento organizacional sustentável, posicionando a Teoria do Comportamento Planejado como uma ferramenta valiosa no discurso da sustentabilidade. Em segundo lugar, ela esclarece a importância da contabilidade dentro da cultura da accountability, dando maior peso à sua utilidade para orientar as organizações a atingir os objetivos comerciais. Por fim, enfatiza o papel integral da sustentabilidade no crescimento organizacional, destacando a contabilidade como uma ferramenta estratégica na formulação e implementação da estratégia de negócios.
Citação ABNT:
SOARES, E. C.; LIMA, N. C.; COELHO, A. F. M. Rumo a uma contabilidade comprometida com a sustentabilidade: uma abordagem comportamental. Revista Contabilidade & Finanças, v. 35, n. 95, p. 0-0, 2024.
Citação APA:
Soares, E. C., Lima, N. C., & Coelho, A. F. M. (2024). Rumo a uma contabilidade comprometida com a sustentabilidade: uma abordagem comportamental. Revista Contabilidade & Finanças, 35(95), 0-0.
Link Permanente:
https://www.spell.org.br/documentos/ver/78457/rumo-a-uma-contabilidade-comprometida-com-a-sustentabilidade--uma-abordagem-comportamental/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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