Ética profissional contábil: aspectos e considerações dos alunos de Ciências Contábeis de uma universidade federal do interior de Minas Gerais

Abstract

Many discussions on ethical conduct have been seen in recent years in various areas, both business and political. However, ethics applied to accounting is an extensive field where there is not a wide range of research in this regard, although it is possible to highlight some recent ones such as Lustosa et al. (2010), Lucena et al. (2011), Dantas, Dantas e Silva (2012) and Ganassin (2016). From this context, the present work aimed to explain the understanding of the students of the Course of Graduation in Accounting Sciences of the FACIP / UFU on professional ethics. A questionnaire was developed, adapted from the studies of Freitas, Diehl and Macagnan (2011), composed of 16 questions. The analysis of the results was done by means of descriptive statistics, through means of frequency analysis. The article concludes considering it possible to affirm that many respondents understand that society influences the ethical performance of professionals. However, a significantly small number do not consider academic training as an influential factor in ethics for future accountants. From this it can be understood that the ethical approach during the course of Accounting Sciences could be broader in order to allow a reflection on the ethical paths to be adopted by future professionals