A ética da crença e suas implicações nas escolhas contábeis: um ensaio teórico a partir de uma análise crítica

Abstract

This essay addresses the ethics of belief and its implications on accounting choices through a critical analysis of philosophical authors working on the subject, assuming that accountants enjoy a certain degree of freedom in interpreting the material data of entities, influenced by internal and external factors. The study emphasizes the importance of theoretically developing these issues, suggesting that accountants' beliefs play a crucial role in accounting choices. The ethical dilemma arises when such choices are guided by beliefs that seek to satisfy vicious interests at the expense of the integrity of accounting information, highlighting the need for research that adopts diverse epistemological and methodological approaches to understand the complexity of accounting choices. Furthermore, the essay discusses the challenge of maintaining a strong ethics in an environment where beliefs can be influenced by various social factors. The study is based on the ethics of belief to explore the norms and justifications governing the formation of accounting beliefs. Using the epistemology of virtues, it is argued that adopting a virtuous intellectual approach is essential for developing and maintaining robust beliefs, as well as for promoting professional responsibility and the reliability of accounting information. This study also highlights the complexity of balancing skepticism and credulity in accounting beliefs, aiming to achieve a standard of intellectual virtue.