THE ACCOUNTING PROFESSIONAL AND THE WHISTLEBLOWING MECHANISM IN A CONTEXT OF LAC AND NOCLAR: COMPARATIVE ANALYSIS OF INTERNATIONAL AND NATIONAL STUDIES
DOI:
https://doi.org/10.21680/2176-9036.2018v10n2ID12975Keywords:
Confidentiality. Whistleblowing. Anti-Corruption Law. Accounting Professional.Abstract
In the current anti-corruption context, considering that the accounting professional is considered as a key player in the fight against fraud and corruption (TAYLOR; THOMAS, 2012), we sought to evaluate the stages of development of international and national academic studies (state of the art) on the possibility of reporting, as a mechanism for combating fraud and corruption, by accounting professional. To do so, we used a literature review to collect data in Portal Capes and SPELL database, searching for the terms "whistleblower" and "accountant" and using comparative analysis for evaluation. The results indicated that the discussion, started almost 30 years ago in the international sphere and that it was developed in an evolutionary process, crossing several issues of the theme while the national works were presented incipient. It indicates opportunity for deeper and comprehensive studies, highlighting the following points: the performance of class representations; legal development and mechanisms to protect the whistleblower; the strengthening of ethical concepts in professional formation, the difference between genders, as well as the development of concepts of secrecy and confidentiality. This study is relevant when discussing the role of accounting in the fight against corruption, with special emphasis on the accounting professional in relation to the whistleblowing about fraud and corruption. The conclusions indicate the opportunity for discussions necessary for the theoretical and practical development of the field, regarding the possibility of reporting by accounting professionals, such as the scope of the concept of secrecy and confidentiality.
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