Diga espelho meu se há na academia contábil alguém mais humilde intelectualmente que eu

Autores

DOI:

https://doi.org/10.14392/asaa.2026190104

Palavras-chave:

Humildade intelectual, Características dos pesquisadores, Academia contábil brasileira

Resumo

Objetivo: O estudo buscou identificar características que diferenciam a humildade intelectual de pesquisadores da área contábil no Brasil.

Métodos: A pesquisa foi conduzida por meio de survey com 226 pesquisadores vinculados a Programas de Pós-Graduação em Contabilidade. Inicialmente, realizou-se a validação dos construtos por meio de Análise Fatorial Exploratória (AFE) e Análise Fatorial Confirmatória (AFC). Em seguida, foram aplicados testes não paramétricos de diferenças entre grupos, comparando a humildade intelectual com variáveis como idade, gênero, experiência docente, consumo de informações, sucesso acadêmico e maquiavelismo.

Resultados: Os resultados revelam que a idade e experiência docente diferenciam o nível de humildade intelectual, sugerindo que a maturidade e a vivência profissional favorecem a abertura à revisão de crenças. Por outro lado, gênero, consumo de informações e sucesso acadêmico parecem não ser relevantes na formação da humildade intelectual entre os pesquisadores contábeis, sugerindo prevalência de outros fatores. Ainda, o estudo constatou que níveis mais altos de maquiavelismo diferenciam níveis mais baixos de humildade intelectual, o que suscita discussões sensíveis e revela barreiras ao desenvolvimento científico.

Contribuições: Ao introduzir o debate sobre virtudes epistêmicas na pesquisa contábil, o estudo contribui ao indicar que a humildade intelectual pode estar associada à integridade científica, à mitigação de condutas antiéticas e ao estímulo à construção colaborativa do conhecimento. Além disso, ressalta a relevância de considerar a humildade intelectual como valor formativo na academia contábil, sugerindo seu potencial para fomentar práticas mais dialógicas, críticas e colaborativas, ainda que tais implicações devam ser interpretadas com cautela.

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Publicado

2026-06-18

Como Citar

Azevedo, F. G. P., Meurer, A. M., & Costa, F. (2026). Diga espelho meu se há na academia contábil alguém mais humilde intelectualmente que eu. Advances in Scientific and Applied Accounting, 19(1), 089–105/106. https://doi.org/10.14392/asaa.2026190104

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