@incollection{,
	
					
					
					83ED8353EE0DD125BFE5A1F540734329
				,
	author={{Maria Thereza PompaAntunes} and {Mackenzie Presbiterian University - SAo Paulo - Brazil}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1415773
}

@book{b0,
	
	
		,
	title={{}}
		,
	author={{
			DAAaker
		} and {
			VKumar
		} and {
			GSDay
		}}
		
		
		
			,
	year={2001}
		
	

}

@book{b1,
	
	
		,
	title={{}}
		,
	author={{
			Pesquisa De Marketing
		}}
		
			,
	address={São Paulo; Atlas}
		
	

}

@book{b2,
	
	
		,
	title={{Um estudo empírico sobre a importância do código de ética profissional para o contabilista}}
		,
	author={{
			JSAlves
		} and {
			NLisboa
		} and {
			PWeffort
		} and {
			EF JAntunes
		} and {
			MT P
		}}
		
		
		
		
		
			,
	year={2007}
			18
			
		
		
			Revista de Contabilidade e Finanças da Universidade de São Paulo
		
	

}

@book{b3,
	
	
		,
	title={{Conduta Ética dos Pesquisadores em Contabilidade: diferenças entre a crença e a práxis}}
		,
	author={{
			MT PAntunes
		} and {
			ORNeto
		} and {
			JC TOyadomari
		} and {
			RTOkimura
		}}
		
		
		
		
			,
	year={2011}
			22
			
		
		
			Revista de Contabilidade e Finanças da Universidade de São Paulo
		
	

}

@book{b4,
	
	
		,
	title={{Ethical issues in a research practices: the perception from Brazilian's graduate students}}
		,
	author={{
			MT PAntunes
		} and {
			ORNeto
		} and {
			ROkimura
		} and {
			ZY BSilva
		}}
		
		
		
		
			,
	year={2012. 2012}
			,
	publisher={European Accouting Association Congress}
			,
	address={Anais}
		
	

}

@incollection{b5,
	
	
		,
	title={{Ethics and professionalism in accounting education: a sample course}}
		,
	author={{
			MArmstrong
		}}
	
	
		,
	journal={{Journal of Accounting Education}}
		
			11
			1
			
			,
	year={1993}
		
	

}

@book{b6,
	
	
		,
	title={{Comprometimento e ética profissional}}
		,
	author={{
			EBorges
		} and {
			CMedeiros
		}}
		
		
			,
	year={2007}
			44
			
		
		
			Revista de Contabilidade e Finanças da Universidade de São Paulo
		
	

}

@book{b7,
	
	
		,
	title={{Business ethics programs: is internal audit playing a proactive role? Internal Auditing}}
		,
	author={{
			DBrown
		} and {
			SMendenhall
		} and {
			JKhamer
		}}
		
		
		
			,
	year={2003}
			18
			
		
	

}

@incollection{b8,
	
	
		,
	title={{Ethical decision making in the public accounting profession}}
		,
	author={{
			HFBuchan
		}}
	
	
		,
	journal={{Journal of Business Ethics}}
		
			61
			2
			
			,
	year={2005}
		
	

}

@book{b9,
	
	
		,
	title={{Competências do contador: um estudo empírico (Tese de doutorado)}}
		,
	author={{
			RLCardoso
		}}
		
			,
	year={2006}
			,
	address={São Paulo, SP, Brasil}
		
		
			Universidade de São Paulo
		
	

}

@incollection{b10,
	
	
		,
	title={{Perfil do contador na atualidade}}
		,
	author={{
			JLCardoso
		} and {
			MSouza
		} and {
			LBAlmeida
		}}
		
		
	
	
		,
	journal={{BASE -Revista de Administração da Unisinos}}
		
			3
			3
			
			,
	year={2006}
		
	

}

@incollection{b11,
	
	
		,
	title={{An international comparison of moral constructs underlying auditors' ethical judgments}}
		,
	author={{
			JCohen
		} and {
			LWPant
		} and {
			DJSharp
		}}
		
		
	
	
		,
	journal={{Research on Accounting Ethics}}
		
			1
			
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	year={1995}
		
	

}

@book{b12,
	
	
		,
	title={{Business Research: A Practical Guide for Undergraduate and Postgraduate Students}}
		,
	author={{
			JCollins
		} and {
			RHussey
		}}
		
		
			,
	year={2009}
			,
	publisher={Palgrave Macmillan}
			,
	address={London}
		
	
	,
	note={3 rd edition}

}

@incollection{b13,
	
	
		,
	title={{}}
	
	
		,
	journal={{Comitê de Pronunciamentos Contábeis}}
		
			,
	year={2008}
		
	

}

@book{b14,
	
	
		,
	title={{Profissionais ativos nos Conselhos Regionais de Contabilidade agrupados por gênero. Recuperado em 04 de setembro}}
		
		
			,
	year={2012. 2012}
		
		
			Conselho Federal de Contabilidade (CFC
		
	

}

@book{b15,
	
	
		,
	title={{La filosofía de Michel Foucault}}
		,
	author={{
			EstherDiáz
		}}
		
			,
	year={2005}
			,
	publisher={Editorial Biblos}
			,
	address={Buenos Aires}
		
	

}

@book{b16,
	
	
		,
	title={{}}
		,
	author={{
			Decreto-Lei N
		}}
		
			,
	year={1946}
			295
			1946
		
	

}

@book{b17,
	
	
		,
	title={{Dispõe sobre a criação do Conselho Federal de Contabilidade, define as atribuições do Contador e do Guarda-livros, e dá outras providências}}
		
		
			,
	year={2010}
			,
	address={Brasília, DF}
		
	
	,
	note={Recuperado em 15 de setembro}

}

@incollection{b18,
	
	
		,
	title={{Ethical problems in public accounting: the view from the top}}
		,
	author={{
			DWFinn
		} and {
			LBChonko
		} and {
			SDHunt
		}}
		
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			7
			8
			
			,
	year={1988}
		
	

}

@book{b19,
	
	
		,
	title={{The history of sexuality: the use of pleasure}}
		,
	author={{
			MFoucault
		}}
		
			,
	year={1986}
			,
	address={New York; Vintage}
		
	

}

@book{b20,
	
	
		,
	title={{Dits et écrits II}}
		,
	author={{
			MFoucault
		}}
		
			,
	year={2001a. 1976-1988}
			,
	publisher={Éditions Gallimard}
			,
	address={Paris}
		
	

}

@incollection{b21,
	
	
		,
	title={{Fearless speech}}
		,
	author={{
			MFoucault
		}}
	
	
		,
	booktitle={{Los Angeles: Semiotext}}
				,
	editor={
			JPearson
		}
		
			,
	year={2001b}
		
	

}

@book{b22,
	
	
		,
	title={{Discurso y verdad em la antigua Grecia}}
		,
	author={{
			MFoucault
		}}
		
			,
	year={2004}
			,
	publisher={Ediciones Paidós Ibérica}
			,
	address={Barcelona}
		
	

}

@book{b23,
	
	
		,
	title={{A Hermenêutica do sujeito}}
		,
	author={{
			MFoucault
		}}
		
			,
	year={2006}
			,
	publisher={Martins Fontes}
			,
	address={São Paulo}
		
	

}

@book{b24,
	
	
		,
	title={{Análise do homem}}
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	author={{
			EFromm
		}}
		
			,
	year={1970}
			,
	publisher={Zahar Editores}
			,
	address={Rio de Janeiro}
		
	

}

@book{b25,
	
	
		,
	title={{Por uma discussão sobre o fundamento da moral}}
		,
	author={{
			RGaraudy
		}}
		,
	editor={G. Della Volpe et al. Moral e Sociedade}
		
			,
	year={1982}
			,
	publisher={Paz e Terra}
			,
	address={Rio de Janeiro}
		
	

}

@incollection{b26,
	
	
		,
	title={{The influence of culture on accountants' ethical decision making in Singapore and Australia}}
		,
	author={{
			JGoodwin
		} and {
			DGoodwin
		} and {
			BFiedler
		}}
		
		
	
	
		,
	journal={{Accounting Research Journal}}
		
			13
			2
			
			,
	year={2000}
		
	

}

@incollection{b27,
	
	
		,
	title={{Influencing ethical development: exposing students to the AICPA code of conduct}}
		,
	author={{
			SGreen
		} and {
			JWeber
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			16
			8
			
			,
	year={1997}
		
	

}

@incollection{b28,
	
	
		,
	title={{Chinese auditors' ethical behavior in an audit conflict situation}}
		,
	author={{
			FAGul
		} and {
			AYNg
		} and {
			MWTong
		}}
		
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			42
			4
			
			,
	year={2003}
		
	

}

@book{b29,
	
	
		,
	author={{
			JEHair
		} and {
			REAnderson
		} and {
			RLTathan
		} and {
			WCBlack
		}}
		
		
		
		,
	title={{Multivariate data analysis}}
				New Jersey
		
			,
	publisher={Prentice Hall}
			,
	year={1998}
		
	
	,
	note={5a ed.}

}

@book{b30,
	
	
		,
	title={{Investigação por questionário}}
		,
	author={{
			MMHill
		} and {
			AHill
		}}
		
		
			,
	year={2008}
			,
	publisher={Edições Sílabo}
			,
	address={Lisboa}
		
	

}

@incollection{b31,
	
	
		,
	title={{An assessment of ethics instruction in accounting education}}
		,
	author={{
			KMHiltebeitel
		} and {
			SKJones
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			11
			1
			
			,
	year={1992}
		
	

}

@incollection{b32,
	
	
		,
	title={{Cultural values and cognitive moral development of accounting ethics}}
		,
	author={{
			YHHo
		} and {
			CYLin
		}}
		
	
	
		,
	journal={{Social Behavior and Personality}}
		
			36
			7
			
			,
	year={2008}
		
	

}

@book{b33,
	
	
		,
	title={{}}
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	author={{
			SIudícibus
		} and {
			De
		}}
		
		
	

}

@book{b34,
	
	
		,
	title={{A. Manual de Contabilidade Societária: aplicável a todas as sociedades de acordo com as normas internacionais e do CPC}}
		,
	author={{
			EMartins
		} and {
			ERGelbcke
		}}
		
		
			,
	year={2010}
			,
	address={São Paulo; Atlas}
		
	

}

@incollection{b35,
	
	
		,
	title={{Ethical development, professional commitment, and rule observance attitudes: a study of CPAs and corporate accountants}}
		,
	author={{
			CJeffrey
		} and {
			NHolt
		}}
		
	
	
		,
	journal={{Behavioral Research in Accounting}}
		
			8
			1
			
			,
	year={1996}
		
	

}

@book{b36,
	
	
		,
	title={{Foundations of the metaphysics of morals: and what is enlightenment. Indianopolis: The Bobbs}}
		,
	author={{
			EKant
		}}
		
			,
	year={1976}
			,
	publisher={Merrill Company, Inc}
		
	

}

@incollection{b37,
	
	
		,
	title={{Accounting student perceptions of ethical behavior: insight into future accounting professionals}}
		,
	author={{
			TKLang
		} and {
			DHall
		} and {
			RCJones
		}}
		
		
	
	
		,
	journal={{Academy of Educational Leadership Journal}}
		
			14
			2
			
			,
	year={2010}
		
	

}

@book{b38,
	
	
		,
	title={{Lei n. 11.638, de 28 de dezembro de 2007}}
		
			,
	year={2007}
		
	

}

@book{b39,
	
	
		,
	title={{Altera e revoga dispositivos da Lei n o 6.404, de 15 de dezembro de 1976, e da Lei n o 6.385, de 7 de dezembro de 1976, e estende às sociedades de grande porte disposições relativas à elaboração e divulgação de demonstrações financeiras}}
		
		
			,
	year={2010}
			,
	address={Brasília, DF}
		
	
	,
	note={Recuperado em 15 de setembro}

}

@incollection{b40,
	
	
		,
	title={{295 de 27 de maio de 1946. Brasília, DF. Recuperado em 15 de setembro}}
		
	
	
		,
	booktitle={{Dispõe sobre alterações no Decreto-Lei n. 9}}
				
			,
	year={2010}
		
	

}

@incollection{b41,
	
	
		,
	title={{Foucault as virtue ethicist}}
		,
	author={{
			NLevy
		}}
	
	
		,
	journal={{Foucault Studies}}
		
			1
			
			,
	year={2004}
		
	

}

@incollection{b42,
	
	
		,
	title={{Ethics in accountancy: a classroom experience}}
		,
	author={{
			PLeung
		} and {
			BJCooper
		}}
		
	
	
		,
	journal={{Accounting Education}}
		
			3
			1
			
			,
	year={1994}
		
	

}

@book{b43,
	
	
		,
	title={{A ética para o contabilista Revista de Contabilidade do Conselho Regional de Contabilidade de São Paulo}}
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	author={{
			HVL?ngu?tte
		} and {
			RSantos
		} and {
			MSá
		}}
		
		
		
			,
	year={1997}
			1
			
		
	

}

@book{b44,
	
	
		,
	title={{Textos básicos de ética: de Platão a Foucault}}
		,
	author={{
			DMarcondes
		}}
		
			,
	year={2009}
			,
	publisher={Zahar}
			,
	address={Rio de Janeiro}
		
	

}

@incollection{b45,
	
	
		,
	title={{Virtue ethics and accounting education}}
		,
	author={{
			SMMintz
		}}
	
	
		,
	journal={{Issues in Accounting Education}}
		
			10
			2
			
			,
	year={1995}
		
	

}

@incollection{b46,
	
	
		,
	title={{Ethical education in accounting: integrating rules, values and virtue}}
		,
	author={{
			DMele
		}}
	
	
		,
	journal={{Journal of Business Ethics}}
		
			57
			1
			
			,
	year={2005}
		
	

}

@book{b47,
	
	
		,
	title={{}}
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	author={{
			Merrian-Webster´s CollegiateDictionary
		}}
		
			,
	year={1992}
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	publisher={Marrian-Webster Inc}
		
	
	,
	note={th ed. Springfield}

}

@book{b48,
	
	
		,
	author={{
			PAMorettin
		} and {
			WBussab
		} and {
			ODe
		}}
		
		
		,
	title={{Cálculofunções de uma e várias variáveis. 1.ed. São Paulo: Saraiva}}
				
			,
	year={2003}
		
	

}

@incollection{b49,
	
	
		,
	title={{Using a corporate code of ehtics to assess students' ethicality: implications for business education}}
		,
	author={{
			OPersons
		}}
	
	
		,
	journal={{Journal of Education for Business}}
		
			84
			6
			
			,
	year={2009}
		
	

}

@book{b50,
	
	
		,
	author={{
			CBP?res
		} and {
			EOtt
		} and {
			CDamacena
		}}
		
		
		,
	title={{Guarda-Livros"ou "Parceiros de Negócios'? Revista de Contabilidade Vista e Revista}}
				
			,
	year={2009}
			20
			
		
		
			Universidade Federal de Minas Gerais
		
	

}

@book{b51,
	
	
		,
	title={{O sujeito antigo de uma ética moderna}}
		,
	author={{
			JFPradeau
		}}
		,
	editor={F. Gros (Org}
		
			,
	year={2008}
			,
	publisher={Parábola Editorial}
			,
	address={São Paulo}
		
	
	,
	note={Foucault a coragem da verdade}

}

@book{b52,
	
	
		,
	title={{Dá nova redação à NBC TG ESTRUTURA CONCEITUAL -Estrutura Conceitual para Elaboração e Divulgação de Relatório Contábil-Financeiro}}
		
		
			,
	year={1996. 1996. 2010. 2011}
			803
			2011
			,
	address={Brasília, DF}
		
	
	,
	note={Aprova o Código de Ética Profissional do Contabilista. Brasília, DF. Recuperado em 15 de setembro. Recuperado em 15 de setembro de 2012}

}

@incollection{b53,
	
	
		,
	title={{Altera dispositivos da resolução CFC nº 803/96 que aprova o código de Ética Profissional do Contabilista. Brasília, DF. Recuperado em 15 de setembro de}}
		
	
	
		,
	journal={{Journal of Accounting Education}}
		
			9
			1
			
			,
	year={2010. 2012. 2010. 1994}
			,
	publisher={Oxford University Press. Shaub, M}
		
	
	,
	note={An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors}

}

@book{b54,
	
	
		,
	title={{Ethics and accountability: from thefor-itself to the for-the-other. Accounting, Organizations and Society}}
		,
	author={{
			TShearer
		}}
		
			,
	year={2002}
			27
			
		
	

}

@book{b55,
	
	
		,
	title={{Estatística aplicada à administração}}
		,
	author={{
			WJStevenson
		}}
		
			,
	year={1981}
			,
	publisher={Harbra}
			,
	address={São Paulo}
		
	

}

@incollection{b56,
	
	
		,
	title={{A study of the ethical development of accounting majors in relation to other business and nonbusiness disciplines. The Accounting Educators}}
		,
	author={{
			KStpierre
		} and {
			ENelson
		} and {
			AGabbin
		}}
		
		
	
	
		,
	journal={{Journal}}
		
			3
			1
			
			,
	year={1990}
		
	

}

@incollection{b57,
	
	
		,
	title={{Auditors' behavior in an audit conflict situation: a research note on the role of locus of control and ethical reasoning, Accounting}}
		,
	author={{
			JTsui
		} and {
			FGul
		}}
		
	
	
		,
	journal={{Organizations and Society}}
		
			21
			1
			
			,
	year={1996}
		
	

}

@incollection{b58,
	
	
		,
	title={{Business Ethics Research with an accounting focus: a bibliometric analysis from 1988 to}}
		,
	author={{
			OOUysal
		}}
	
	
		,
	journal={{Journal of business Ethics}}
		
			93
			1
			
			,
	year={2009. 2007}
		
	

}

@incollection{b59,
	
	
		,
	title={{Testing Parrhesia in accounting profession}}
		,
	author={{
			HEYayla
		} and {
			HDemir
		}}
		
	
	
		,
	booktitle={{Proceedings of the European Accounting Association Congress}}
				the European Accounting Association CongressTampere, FI, Finland
		
			,
	year={2009, may}
		
	

}

@incollection{b60,
	
	
		,
	title={{Foucault Studies}}
		,
	author={{
			FRZapata
		}}
	
	
		,
	journal={{Review of Feraless Speech}}
		
			2
			
			,
	year={2005}
		
	

}

@book{b61,
	
	
		,
	title={{I do not hide anything, but open my heart and mind completely to other people through my discourse}}
		
			2
		
	

}

@book{b62,
	
	
		,
	title={{If I see a friend doing something wrong, I can risk incurring his anger by telling him/he is wrong}}
		
			3
		
	

}

@book{b63,
	
	
		,
	title={{I regard truth-telling as a duty to improve and help other people}}
		
			4
		
	

}

@book{b64,
	
	
		,
	title={{I make it manifestly clear and obvious that what I say is my own opinion}}
		
			5
		
	

}

@book{b65,
	
	
		,
	title={{I prefer to tell the truth and risk death instead of life and security}}
		
			7
		
	

}

@book{b66,
	
	
		,
	title={{I can risk losing my status by telling my truth which is contrary to the majorities opinion}}
		
			9
		
	

}

@book{b67,
	
	
		,
	title={{I say what my opinion is and also know that may pinion is always the truth}}
		
			21
		
	

}

@book{b68,
	
	
		,
	title={{I can risk my privilege when I disclose a truth which threatens the majority}}
		
			22
		
	

}

@book{b69,
	
	
		,
	title={{Truth-telling is my duty as a citizen to help the king to better himself as a sovereign}}
		
			23
		
	

}