Levantando a voz em fraudes contábeis no Brasil
um exame sobre o efeito da existência de múltiplos canais de denúncia na intenção de whistleblowing do empregado
DOI:
https://doi.org/10.18696/reunir.v14i1.1749Palavras-chave:
Whistleblowing, Canais de denúncia, Fraudes contábeisResumo
O objetivo foi prover evidências iniciais para o cenário brasileiro sobre as intenções de Whistleblowing dos empregados, quando múltiplos canais de comunicação estão disponíveis. A metodologia utilizada foi um quase-experimento, resultando em uma amostra de 271 participantes, em sua maioria profissionais da área contábil. Os respondentes foram expostos a um cenário de fraude contábil, sendo solicitado que indicassem de forma sequencial a intenção de denúncia do fato observado, sem indicação de nenhum canal, depois a um canal anônimo e por fim a uma série de canais não anônimos. Foram realizadas as análises dos dados com a utilização do teste não-paramétrico de Wilcoxon para a comparação dos grupos. Os resultados evidenciam que 73% participantes demonstram a intenção de denúncia da fraude relatada e apenas 12% indicam sua intenção de não delatar. Quando os participantes são informados sobre os canais, a intenção de denúncia decresce, sendo de 42% para o uso de canal anônimo e 54% para o uso de canais não anônimos. Os resultados não revelam a prevalência da intenção de denúncia ao canal anônimo no caso do empregado brasileiro, diferentemente de outros países. O efeito dos múltiplos canais de denúncia sobre a intenção de Whistleblowing dos empregados brasileiros aponta para uma preferência pelos canais não anônimos, com destaque para a linha mais direta de subordinação. Os resultados sugerem a necessidade de melhorar os programas internos de denúncia, com treinamento dos empregados e membros da administração (comunicadores e receptores), para potencializar o efeito do mecanismo de denúncia como ferramenta de gestão
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