A ética profissional e a percepção de profissionais contábeis

Abstract

The article brings the theme Professional Ethics, enabling the understanding of existing norms in the professions, their punishments and how ethics is attributed in professional and social life. Ethics is the conduct of people in society, are rules created so that all can live together, respecting each other's space. Ethics in Accounting is governed by its Accounting Professional Code of Ethics, which includes the objectives, duties and penalties, the values of services rendered, duties to colleagues and class and penalties. The general objective is to verify the accounting professionals' perception about professional ethical conduct; and the specific objective is the analysis from the point of view of several authors, elucidating the ethical conduct to be followed in the professional sphere, prioritizing the understanding of the ethical code of the accounting profession with regard to its obligations, conducts and penalties. We used the bibliographic and quantitative research, in this study a questionnaire was made containing 10 questions directed to accounting professionals in order to know the profile, knowledge and experiences of these professionals on the subject. The questionnaire aims to understand how these professionals evaluate ethical conduct in the work environment through some key questions. With the results of the research it was possible to identify that there is an understanding about ethics by these professionals, however some still act in an unethical way, informing that the greatest influence for these attitudes comes from the entrepreneurs and clients. Concluding that stiffer laws are important to curb practices that are unethical in their majority also violate Brazilian law and the code of ethics of the profession.