<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-5923</journal-id>
<journal-title><![CDATA[Estudios Gerenciales]]></journal-title>
<abbrev-journal-title><![CDATA[estud.gerenc.]]></abbrev-journal-title>
<issn>0123-5923</issn>
<publisher>
<publisher-name><![CDATA[Universidad Icesi]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-59232018000300279</article-id>
<article-id pub-id-type="doi">10.18046/j.estger.2018.148.2642</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[Ética nos periódicos de contabilidade: a percepção dos professores de mestrado e doutorado do Brasil]]></article-title>
<article-title xml:lang="es"><![CDATA[Ética en los periódicos de contabilidad: la percepción de los profesores de maestría y doctorado de Brasil]]></article-title>
<article-title xml:lang="en"><![CDATA[Ethics in accounting periodicals: the perception of masters and doctoral professors of Brazil]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Clemente]]></surname>
<given-names><![CDATA[Ademir]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Antonelli]]></surname>
<given-names><![CDATA[Ricardo Adriano]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Portulhak]]></surname>
<given-names><![CDATA[Henrique]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Federal do Paraná Departamento de Ciências Contábeis ]]></institution>
<addr-line><![CDATA[Curitiba ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidade Tecnológica Federal do Paraná Departamento de Ciências Contábeis ]]></institution>
<addr-line><![CDATA[Pato Branco ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidade Federal do Paraná Departamento de Ciências Contábeis ]]></institution>
<addr-line><![CDATA[Curitiba ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2018</year>
</pub-date>
<volume>34</volume>
<numero>148</numero>
<fpage>279</fpage>
<lpage>291</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-59232018000300279&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-59232018000300279&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-59232018000300279&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Os estudos sobre empreendedorismo têm feito importantes esforços para determinar o sucesso dos negócios, estigmatizando sob a conotação negativa do fracasso a descontinuidade das iniciativas empresariais. A partir da literatura do fracasso, que identifica fatores determinantes, sintomas e efeitos, o presente trabalho busca compreender como os empreendedores enfrentam e percebem a descontinuidade de iniciativas empresariais em estágios iniciais e como isso afeta suas trajetórias. Apresenta-se um estudo de caso múltiplo com base nas histórias de negócios de empresários de um polo de informática na Argentina. Os resultados mostram que os indivíduos transformam o que aconteceu em experiência, absorvendo a aprendizagem útil para seu desenvolvimento pessoal e profissional, independentemente de continuarem ou não. Pretende-se contribuir para a desestigmatização do fracasso, entendendo-o como parte do processo de negócio.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Los estudios sobre Emprendimiento han realizado importantes esfuerzos por determinar el éxito empresarial, estigmatizando bajo la connotación negativa de fracaso la discontinuidad de iniciativas empresariales. A partir de la literatura del fracaso, que identifica factores determinantes, síntomas y efectos, el presente trabajo busca comprender cómo enfrentan y perciben los emprendedores la discontinuidad de iniciativas empresariales en etapas tempranas y cómo afecta sus trayectorias. Se presenta un estudio de casos múltiples basado en historias empresariales de emprendedores de un Polo Informático en Argentina. Los resultados demuestran que los individuos transforman lo sucedido en experiencia, absorbiendo aprendizajes útiles para su desarrollo personal y profesional, aunque continúen o no emprendiendo. Se pretende contribuir a la desestigmatización del fracaso, entendiéndolo como parte del proceso empresarial.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Research studies on entrepreneurship have made significant efforts to determine the causes of business success, while stigmatizing the discontinuity of new and young businesses by linking this phenomenon with the idea of &#8220;failure&#8221;. Based on literature about &#8220;business failure&#8221;, which identifies its decisive factors, symptoms and effects, this study aims at understanding how entrepreneurs experience and perceive the discontinuity of their ventures in early stages, and how this impacts their business track record. A multiple case study is reported based on the narratives of entrepreneurs in the software industry in Argentina. Results show that individuals tend to transform their entrepreneurial loss into experience, gaining meaningful lessons for their personal and professional development, whether they continue venturing or not. This study seeks to contribute to destigmatize failure, by considering the discontinuity of a business as part of the business process itself. JEL classification: M49.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[fracasso]]></kwd>
<kwd lng="pt"><![CDATA[descontinuidade de negócios]]></kwd>
<kwd lng="pt"><![CDATA[aprendizagem]]></kwd>
<kwd lng="pt"><![CDATA[trajetória]]></kwd>
<kwd lng="pt"><![CDATA[experiência]]></kwd>
<kwd lng="es"><![CDATA[fracaso]]></kwd>
<kwd lng="es"><![CDATA[discontinuidad empresarial]]></kwd>
<kwd lng="es"><![CDATA[aprendizaje]]></kwd>
<kwd lng="es"><![CDATA[trayectoria]]></kwd>
<kwd lng="es"><![CDATA[experiencia]]></kwd>
<kwd lng="en"><![CDATA[failure]]></kwd>
<kwd lng="en"><![CDATA[business discontinuity]]></kwd>
<kwd lng="en"><![CDATA[learning]]></kwd>
<kwd lng="en"><![CDATA[trajectory]]></kwd>
<kwd lng="en"><![CDATA[experience]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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<surname><![CDATA[Shewan]]></surname>
<given-names><![CDATA[L. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Coats]]></surname>
<given-names><![CDATA[A. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Ethics in the authorship and publishing of scientific articles]]></article-title>
<source><![CDATA[International Journal of Cardiology]]></source>
<year>2010</year>
<volume>144</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-2</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
