{"id":"https://openalex.org/W2002135758","doi":"https://doi.org/10.1590/s1519-70772007000300006","title":"Um estudo emp\u00edrico sobre a import\u00e2ncia do c\u00f3digo de \u00e9tica profissional para o contabilista","display_name":"Um estudo emp\u00edrico sobre a import\u00e2ncia do c\u00f3digo de \u00e9tica profissional para o contabilista","publication_year":2007,"publication_date":"2007-06-01","ids":{"openalex":"https://openalex.org/W2002135758","doi":"https://doi.org/10.1590/s1519-70772007000300006","mag":"2002135758"},"language":"pt","primary_location":{"id":"doi:10.1590/s1519-70772007000300006","doi":"https://doi.org/10.1590/s1519-70772007000300006","is_oa":true,"landing_page_url":"https://doi.org/10.1590/s1519-70772007000300006","pdf_url":"https://www.scielo.br/j/rcf/a/N4whgL5HRbpvDCKBD9dggfC/?lang=pt&format=pdf","source":{"id":"https://openalex.org/S2736592181","display_name":"Revista Contabilidade & Finan\u00e7as","issn_l":"1519-7077","issn":["1519-7077","1808-057X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","poland-20","russia-white-list-3","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310312331","host_organization_name":"University of S\u00e3o Paulo","host_organization_lineage":["https://openalex.org/P4310312331"],"host_organization_lineage_names":["University of S\u00e3o Paulo"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Contabilidade &amp; Finan\u00e7as","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.scielo.br/j/rcf/a/N4whgL5HRbpvDCKBD9dggfC/?lang=pt&format=pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5113457265","display_name":"Francisco Jos\u00e9 dos Santos Alves","orcid":"https://orcid.org/0000-0001-5177-6034","observed_orcids":["https://orcid.org/0000-0001-5177-6034"]},"institutions":[{"id":"https://openalex.org/I40034438","display_name":"Universidade do Estado do Rio de Janeiro","ror":"https://ror.org/0198v2949","country_code":"BR","type":"education","lineage":["https://openalex.org/I40034438"]},{"id":"https://openalex.org/I4210131693","display_name":"Est\u00e1cio (Brazil)","ror":"https://ror.org/02vej5573","country_code":"BR","type":"company","lineage":["https://openalex.org/I4210131693"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Francisco Jos\u00e9 dos Santos Alves","raw_affiliation_strings":["Universidade do Estado do Rio de Janeiro; Universidade Est\u00e1cio de S\u00e1"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade do Estado do Rio de Janeiro; Universidade Est\u00e1cio de S\u00e1","institution_ids":["https://openalex.org/I40034438","https://openalex.org/I4210131693"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5042406970","display_name":"Nahor Pl\u00e1cido Lisboa","orcid":"https://orcid.org/0000-0001-8889-1263","observed_orcids":["https://orcid.org/0000-0001-8889-1263"]},"institutions":[{"id":"https://openalex.org/I17974374","display_name":"Universidade de S\u00e3o Paulo","ror":"https://ror.org/036rp1748","country_code":"BR","type":"education","lineage":["https://openalex.org/I17974374"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Nahor Pl\u00e1cido Lisboa","raw_affiliation_strings":["Universidade de S\u00e3o Paulo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade de S\u00e3o Paulo","institution_ids":["https://openalex.org/I17974374"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5061971423","display_name":"Elionor Farah Jreige Weffort","orcid":"https://orcid.org/0000-0001-8960-7308","observed_orcids":["https://orcid.org/0000-0001-8960-7308"]},"institutions":[{"id":"https://openalex.org/I4210151242","display_name":"Funda\u00e7\u00e3o Escola de Com\u00e9rcio \u00c1lvares Penteado","ror":"https://ror.org/04xngad53","country_code":"BR","type":"nonprofit","lineage":["https://openalex.org/I4210151242"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Elionor Farah Jreige Weffort","raw_affiliation_strings":["Funda\u00e7\u00e3o Escola de Com\u00e9rcio \u00c1lvares Penteado"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Funda\u00e7\u00e3o Escola de Com\u00e9rcio \u00c1lvares Penteado","institution_ids":["https://openalex.org/I4210151242"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5031283482","display_name":"Maria Thereza Pompa Antunes","orcid":"https://orcid.org/0000-0002-9501-2789","observed_orcids":["https://orcid.org/0000-0002-9501-2789"]},"institutions":[{"id":"https://openalex.org/I18167132","display_name":"Universidade Presbiteriana Mackenzie","ror":"https://ror.org/006nc8n95","country_code":"BR","type":"education","lineage":["https://openalex.org/I18167132"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Maria Thereza Pompa Antunes","raw_affiliation_strings":["Universidade Presbiteriana Mackenzie"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade Presbiteriana Mackenzie","institution_ids":["https://openalex.org/I18167132"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":5,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.1543,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":{"value":0.90893153,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"18","issue":"spe","first_page":"58","last_page":"68"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.5942000150680542,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.5942000150680542,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.3986999988555908,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0026000000070780516,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/professional-ethics-code","display_name":"professional ethics code","score":0.8180000185966492},{"id":"https://openalex.org/keywords/accounting-ethics","display_name":"accounting ethics","score":0.5210000276565552},{"id":"https://openalex.org/keywords/ethical-decision-making","display_name":"ethical decision-making","score":0.9259999990463257},{"id":"https://openalex.org/keywords/accountants","display_name":"accountants","score":0.6159999966621399},{"id":"https://openalex.org/keywords/federal-accounting-council","display_name":"Federal Accounting Council","score":0.6499999761581421}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5314098000526428},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3681172728538513},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.2816990315914154}],"mesh":[],"locations_count":7,"locations":[{"id":"doi:10.1590/s1519-70772007000300006","doi":"https://doi.org/10.1590/s1519-70772007000300006","is_oa":true,"landing_page_url":"https://doi.org/10.1590/s1519-70772007000300006","pdf_url":"https://www.scielo.br/j/rcf/a/N4whgL5HRbpvDCKBD9dggfC/?lang=pt&format=pdf","source":{"id":"https://openalex.org/S2736592181","display_name":"Revista Contabilidade & Finan\u00e7as","issn_l":"1519-7077","issn":["1519-7077","1808-057X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","poland-20","russia-white-list-3","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310312331","host_organization_name":"University of S\u00e3o Paulo","host_organization_lineage":["https://openalex.org/P4310312331"],"host_organization_lineage_names":["University of S\u00e3o Paulo"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Contabilidade &amp; Finan\u00e7as","raw_type":"journal-article"},{"id":"pmh:oai:scielo:S1519-70772007000300006","doi":null,"is_oa":true,"landing_page_url":"http://old.scielo.br/scielo.php?script=sci_arttext&amp;pid=S1519-70772007000300006","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Contabilidade &amp;amp; Finan\u00e7as v.18 n.spe 2007","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:americanae.aecid.es:1886052","doi":null,"is_oa":false,"landing_page_url":"http://americanae.aecid.es/americanae/es/registros/registro.do?tipoRegistro=MTD&idBib=1886052","pdf_url":null,"source":{"id":"https://openalex.org/S4306400786","display_name":"Americanae (AECID Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Contabilidade &amp; Finan\u00e7as; v. 18 (2007): N\u00famero Especial; 58-68","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:americanae.aecid.es:2342616","doi":null,"is_oa":true,"landing_page_url":"http://americanae.aecid.es/americanae/es/registros/registro.do?tipoRegistro=MTD&idBib=2342616","pdf_url":null,"source":{"id":"https://openalex.org/S4306400786","display_name":"Americanae (AECID Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Contabilidade &amp;amp; Finan\u00e7as v.18 n.spe 2007","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:f26472ad4b014ccc98b57831518b0712","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/f26472ad4b014ccc98b57831518b0712","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Contabilidade & Finan\u00e7as, Vol 18, Iss spe, Pp 58-68 (2007)","raw_type":"article"},{"id":"pmh:oai:redalyc.org:257119526006","doi":null,"is_oa":false,"landing_page_url":"https://www.redalyc.org/articulo.oa?id=257119526006","pdf_url":null,"source":{"id":"https://openalex.org/S4377196100","display_name":"Redalyc (Universidad Aut\u00f3noma del Estado de M\u00e9xico)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I179647637","host_organization_name":"Universidad Aut\u00f3noma del Estado de M\u00e9xico","host_organization_lineage":["https://openalex.org/I179647637"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Contabilidade &amp; Finan\u00e7as - USP (Brasil) Vol.18","raw_type":"art\u00edculo cient\u00edfico"},{"id":"pmh:oai:revistas.usp.br:article/34224","doi":null,"is_oa":true,"landing_page_url":"http://www.revistas.usp.br/rcf/article/view/34224","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"instacron:USP","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.1590/s1519-70772007000300006","doi":"https://doi.org/10.1590/s1519-70772007000300006","is_oa":true,"landing_page_url":"https://doi.org/10.1590/s1519-70772007000300006","pdf_url":"https://www.scielo.br/j/rcf/a/N4whgL5HRbpvDCKBD9dggfC/?lang=pt&format=pdf","source":{"id":"https://openalex.org/S2736592181","display_name":"Revista Contabilidade & Finan\u00e7as","issn_l":"1519-7077","issn":["1519-7077","1808-057X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","poland-20","russia-white-list-3","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310312331","host_organization_name":"University of S\u00e3o Paulo","host_organization_lineage":["https://openalex.org/P4310312331"],"host_organization_lineage_names":["University of S\u00e3o Paulo"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Contabilidade &amp; Finan\u00e7as","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.4156000018119812,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2002135758.pdf","grobid_xml":"https://content.openalex.org/works/W2002135758.grobid-xml"},"referenced_works_count":12,"referenced_works":["https://openalex.org/W645756748","https://openalex.org/W1547064462","https://openalex.org/W1560460460","https://openalex.org/W1793883808","https://openalex.org/W1837653289","https://openalex.org/W1972385535","https://openalex.org/W2083647746","https://openalex.org/W2092544336","https://openalex.org/W2124077410","https://openalex.org/W2137705772","https://openalex.org/W2145961632","https://openalex.org/W4232242847"],"related_works":["https://openalex.org/W1556399160","https://openalex.org/W2909009089","https://openalex.org/W2466483060","https://openalex.org/W7217999895","https://openalex.org/W2809254051","https://openalex.org/W4401598816","https://openalex.org/W2744581466","https://openalex.org/W7120839862","https://openalex.org/W3176211596","https://openalex.org/W6967632248"],"abstract_inverted_index":{"Este":[0],"estudo":[1],"trata":[2],"de":[3,8,14,20,29,54,56,75,85,93,112],"uma":[4,76,97],"pesquisa":[5],"emp\u00edrica":[6],"e":[7,39,44],"natureza":[9],"quantitativa,":[10],"com":[11,48],"o":[12,23,83],"objetivo":[13],"investigar":[15],"a":[16,73,78,101],"influ\u00eancia":[17],"do":[18,27,88,109],"C\u00f3digo":[19,84],"\u00c9tica":[21,86],"sobre":[22],"processo":[24],"decis\u00f3rio":[25],"\u00e9tico":[26],"profissional":[28],"Contabilidade.":[30,113],"O":[31],"question\u00e1rio":[32],"foi":[33],"aplicado":[34],"por":[35,41,63],"meio":[36,64],"da":[37,65],"Internet":[38],"respondido":[40],"2262":[42],"contadores":[43],"t\u00e9cnicos":[45],"em":[46],"Contabilidade":[47,55],"registro":[49],"ativo":[50],"no":[51],"Conselho":[52,110],"Regional":[53],"4":[57],"Estados":[58],"brasileiros.":[59],"Seus":[60],"resultados,":[61],"obtidos":[62],"regress\u00e3o":[66],"log\u00edstica":[67],"multivariada,":[68],"sugerem,":[69],"entre":[70],"outros":[71],"aspectos,":[72],"exist\u00eancia":[74],"contradi\u00e7\u00e3o:":[77],"maioria":[79],"dos":[80],"profissionais":[81],"considera":[82],"Profissional":[87],"Contabilista":[89],"importante":[90],"como":[91],"guia":[92],"conduta,":[94],"mas":[95],"apenas":[96],"minoria":[98],"se":[99],"predisp\u00f5e":[100],"cumprir":[102],"algumas":[103],"ou":[104],"todas":[105],"as":[106],"normas":[107],"emanadas":[108],"Federal":[111]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
