Lócus de controle e whistleblowing: uma investigação no curso de Ciências Contábeis

Abstract

In Brazil, corporate fraud scandals involve large companies, the consequences of fraud undermine the reliability of the company, which can result in unemployment and bankruptcy, disfavoring society, with so many aspects harmful to society, it is necessary to prevent frauds from being discovered or discovered in the country. as little time as possible. The act of making a complaint can help society not to be harmed by this illegality. This study aimed to analyze whether there is a relationship between the assumed lócus of control and the act of reporting. It is classified as a field study, carried out at the Federal University of Paraíba with students of Accounting Sciences, whose data collection procedure took place through the application of a questionnaire, applied to a sample of 97 students. In the questionnaire applied in the classroom, in which the profile of the respondent was initially treated, an instrument was then used to measure the degree of lócus of external and internal control and questions that addressed scenarios that identify unethical conduct. It is concluded that in the group of individuals in the research there is not necessarily a direct relationship between the act of denouncing and the degree of internality or externality of the student, regardless of the lócus of control that he has, accounting sciences students are prone to report fraudulentacts.