Perception of accounting researchers on the guidelines recommended by the research ethics committees.

The present research aimed at verifying researchers' perception about the guidelines recommended by Ethics Committee on accounting research in Brazil. For further detailing of the study, analyzes were split into two groups: researchers who submitted or intended to submit their research protocols to ethical analysis and those who developed their investigations without submitting their research project to ethical analysis by the Research Ethics Committee. For data analysis, descriptive statistics and Exploratory Factor Analysis were used in order to identify the formation of factors arising from the instrument used in the investigation and to rank the factors generated according to the agreement level. Results found that most researchers agree with the requirements advocated by the resolutions in force in the country and that there is a similarity between the perceptions of researchers regarding ethical requirements in research and the risks and benefits of research involving human beings. However, a significant portion of the participants perceive the Ethics Committee as a bureaucratic body. The main research implication is: the fomentation of debate on ethical issues in accounting research. [ABSTRACT FROM AUTHOR]