O contador, o medo e a fraude: uma análise a luz das emoções
DOI:
https://doi.org/10.5007/2175-8069.2022.e83221Palavras-chave:
Emoções, Medo, Fraude, Whistleblowing, Delação premiadaResumo
Com objetivo de investigar o efeito – inibidor ou motivador – da emoção ‘medo’ e a disposição do indivíduo de participar e denunciar a fraude corporativa, observou-se os ‘medos sociais’ organizacionais em 332 sujeitos, expostos a 3 cenários: participação em fraude; whistleblowing (sem participação na fraude ou favorecimento) e delação premiada (participação na fraude e favorecimento pela denúncia). Os resultados revelam que a disposição para participar da fraude está positivamente relacionada aos medos da ‘hierarquia’ e ‘de perder benefícios econômicos na organização’ e, negativamente, aos medos ‘da norma penal’ e de ‘colocar em risco a reputação no mercado de trabalho’; para whistleblowing têm-se os medos de ‘ser desleal com a empresa’ e ‘da reprovação familiar e de amigos’ e na delação premiada, os medos ‘de colocar em risco a reputação no mercado de trabalho’ (motiva) e o ‘de reprovação pelos colegas’ (inibe).
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