Programas de compliance e gestão da ética em refinarias de petróleo: há efeito no conhecimento e intenção para compliance dos colaboradores?

Autores

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2023.200550

Palavras-chave:

Gestão da ética, Compliance, Refinarias de petróleo

Resumo

O estudo objetiva identificar a influência da gestão (formal e informal) da ética no conhecimento e intenção para compliance de colaboradores de refinarias de petróleo que possuem programas de compliance. O teste de hipóteses foi realizado por meio de modelagem de equações estruturais e análise qualitativa comparativa fuzzy-set, a partir de uma amostra de funcionários de refinarias de petróleo brasileiras que possuem programas de compliance. Por um lado, os achados revelam que a combinação da gestão formal e informal da ética fomenta o conhecimento de compliance, resultando em maior intenção para compliance. Singularmente, a gestão formal (informal) da ética é mais eficaz para promover o conhecimento (a intenção) de compliance. Por outro lado, são dois os caminhos para os funcionários apresentarem alta intenção para compliance: a presença de combinação de gestão formal e informal da ética ou a presença de conhecimento de compliance.

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Publicado

2023-04-04

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Programas de compliance e gestão da ética em refinarias de petróleo: há efeito no conhecimento e intenção para compliance dos colaboradores?. (2023). Revista De Contabilidade E Organizações, 17, e200550. https://doi.org/10.11606/issn.1982-6486.rco.2023.200550