Determinantes de punibilidade nos processos administrativos de fiscalização no âmbito do Sistema CFC/CRCs

In the realm of Accounting, one of its responsibilities is to promote transparency and reliability in financial information, which is used to support important decisions. Consequently, transgressions of ethical and legal principles can result in various consequences for information users, as well as for society and the accounting profession itself. Thus, the application of ethical and disciplinary sanctions is necessary both addressing the committed infractions and discouraging their recurrence. Considering the discussions and inquiries noted in the literature regarding how Accounting Boards have disciplined their members, this research aims to investigate the determinants of punishability within the CFC/CRCs System by mapping the sanctions applied in administrative supervision processes and relating the assessment criteria of these sanctions to the ethical and professional practices specified by the legislation. To this end, the study adopted quantitative approach, utilizing exploratory and descriptive analysis, chisquare tests, and Multiple Correspondence Analysis (MCA). The study sample included disciplinary actions against accounting professionals from 25 Brazilian Regional Accounting Boards. A total of 31,612 infractions recorded, associated with 24,808 disciplinary actions initiated between 2018 and 2022, and the respective judgments issued in concluded cases were analyzed. The research highlighted a predominance of violations related to professional practice regularity. It was also noted that the frequency of infractions fluctuated over time, with some showing a decreasing trend, such as violations related to the issuance of the Income Perception Proof Document, previously identified as the main violation in earlier studies. Furthermore, the results revealed that a reserved reprimand coupled with a fine was the main sanction applied, both in terms of infraction categories and across most of the Accounting Regional Boards. The study also pointed to the complexity of the relationship between types of infractions, geographical characteristics, and applied sanctions, where contextual factors may show associations but do not determine the patterns of penalty application. This study contributes to the literature on the topic of professional accounting ethics and the oversight conducted by the CFC/CRC System, considering the discussion provided, the method used, the data extent, and the study period covered. Additionally, the results contribute to the CFC/CRC System, considering the importance of outcome evaluation and standardizing procedures across Regional Accounting Boards.

Grantor dc:publisher

Universidade Federal do Rio Grande do Norte

Year dc:date.issued

2024

Author dc:creator

• Oliveira, Izabel Cristina da Silva de

Advisor dc:contributor.advisor

• Borges, Erivan Ferreira

• Profissional da Contabilidade
• Infrações éticas e disciplinares
• Processo ético-disciplinar
• Conselho de Contabilidade
• Punibilidade

Statement dc:rights

• Acesso Aberto

Language dc:language

pt_BR

Repository record dc:identifier.uri

https://repositorio.ufrn.br/handle/123456789/60116

OAI identifier oai:identifier

oai:repositorio.ufrn.br:123456789/60116