ÉTICA, DEONTOLOGIA E QUALIDADE DA INFORMAÇÃO FINANCEIRA / ETHICS, DEONTOLOGY AND QUALITY IN FINANCIAL INFORMATION

Jorge Rodrigues

Abstract


A reputação, garante do bom nome e da confiança nos indivíduos e nas instituições, é condição necessária do negócio fiduciário. Este tem por base a informação, em especial, a informação derivada dos sistemas de contabilidade financeira. Esta é produzida, auditada e analisada por diferentes atores do mercado, os quais têm os seus próprios valores e interesses. Com a finalidade de incrementar a confiança e credibilidade dessa informação, apresenta-se, ainda em estádio embrionário, uma proposta de abordagem transdisciplinar à ética e deontologia dos profissionais do mercado de informação financeira, assente nos conceitos de ética, confiança, corporate governance e responsabilidade social das organizações. Procura-se contribuir para a formação de analistas responsáveis, do ponto de vista ético e deontológico, que garantam a legalidade dos procedimentos e manifestem claramente oposição às decisões ilegais.

The reputation as a guarantee of the good name and confidence in individuals and institutions is a necessary condition of the trust business. This is based on the information, particularly, information derived from financial accounting systems. This is produced, audited and analyzed by different market players, which have their own values and interests. In order to build trust and credibility of this information is presented, still in embryonic stage, a proposal for a transdisciplinar approach to ethics and deontology of professionals in the financial information market, based on the concepts of ethics, trust, corporate governance and social responsibility organizations. We hope to contribute to the formation of responsible analysts, the ethical and deontological point of view, to ensure the legality of procedures, clearly expressing opposition to illegal decisions.

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Keywords


família empresária, governabilidade na família empresária, negócio de família, relações de poder / trust, ethics, ethic applied, deontology, corporate governance

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DOI: http://dx.doi.org/10.46827/ejmms.v6i2.989

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