As ações do conselho federal de contabilidade relacionadas às mudanças climaticas na visão de auditores brasileiros
DOI:
https://doi.org/10.7769/gesec.v14i1.1565Keywords:
Auditoria, Clima, Meio Ambiente, Sustentabilidade, Teoria do PapelAbstract
Este estudo tem como objetivo analisar, por meio da teoria do papel, o auto entendimento de auditores acerca das questões climáticas no desenvolvimento da função relacionadas a clareza das ações do CFC. A coleta dos dados ocorreu por meio de entrevistas semiestruturas. Para a análise dos dados utilizou-se a Saturação Teórica, sendo necessário aplicar dez entrevistas, até se atingir a saturação conforme preconizado pela literatura. Os resultados demonstram que embora o auditor consiga perceber a necessidade da questão das mudanças climáticas, esta não parece ser uma tarefa a lhe ser atribuída, gerando inicialmente um conflito de papéis. Ainda, não existe um acompanhamento específico por parte dos auditores sobre as ações climáticas do CFC, gerando ambiguidade de papéis ante as incertezas do momento, sendo as ações neste campo muito recentes. Apesar disso, todos estão muito atentos às normas que regem a sua profissão.
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