AMBIENTE INSTITUCIONAL DE CONTABILIDADE, VOZ E ACCOUNTABILITY, DISTÂNCIA DO PODER E CORRUPÇÃO: UMA ANÁLISE CROSS COUNTRY
Keywords:
Ambiente Institucional, Contabilidade, Voz e Accountability, Corrupção Governamental.Abstract
O artigo investigou como o ambiente institucional de Contabilidade (auditoria das demonstrações contábeis e Enforcement de normas contábeis), a Voz e Accountability (V&A) dos cidadãos de um país e a Distância do Poder (DP) em uma sociedade relacionam-se com a percepção de corrupção governamental. A partir de uma análise cross country com 51 nações distribuídas em cinco continentes, em três anos, foi possível constatar, por meio da técnica multivariada Robust Path Analysis, que a DP é um antecedente da qualidade do ambiente de auditoria, do grau de atividade de enforcement e da intensidade de participação popular na governança de um país. O modelo estrutural investigado, após isolado o efeito das variáveis de controle, explicou 75% da variância do constructo Corrupção Governamental e permitiu identificar relacionamentos negativos do ambiente de Auditoria e da V&A frente à Corrupção Governamental. Além disso, verificou-se que a V&A media totalmente a relação entre Enforcement e Corrupção. As evidências sugerem que a existência de um contexto de amplas liberdades (de expressão, de associação e de imprensa) e de participação ativa da população na governança do país, é imprescindível para a criação de um ambiente propício para a efetividade do Enforcement e Auditoria. Portanto, as evidências apontam que deve haver moderação ao se considerar a contabilidade como instrumento neutro suficiente para reduzir a corrupção por si só, contrariamente ao que sugere a visão ortodoxa. Nesse sentido, é necessário reconhecer que condições culturais e sociopolíticas de ordem democrática antecedem e moderam seu potencial na redução da corrupção.Downloads
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