A percepção dos estudantes de ciências contábeis da Universidade Federal de Uberlândia acerca da ética profissional

Abstract

The research was fulfilled aiming at showing the influency of the discipline of Ethics and Social Responsibility, ministered in the course of Accounting Sciences. It was applied a questionnaire to the currently enrolled students in the third and fifth periods of the course of accounting sciences, on the nocturnal and diurnal shifts of the second school semester of 2019 at the Federal University of Uberlândia. Altogether, 75 students represent the sample used to provide the data utilized in the research. Among the results, it is noted that the University’s Code of Ethics is not very well known yet and that it could be more approached by the teachers. Besides, it is noted that there was an upgrade regarding student’s knowledge level about the Accounting Professional’s Code of Ethics, analyzing the answers to the applied questionnaire, before and after the discipline of ethics. The most of the students have to study Ethics and Social Responsibility to have their first contact with the Accounting Professional’s Code of Ethics. The study enables the exposure and comparison of the perception of the accounting science’s students, before and after attending the ethics discipline, showing the importance of the discipline offered by the course and also being able to base future researches.