Ética profissional e a evolução da profissão contábil

Abstract

The aim of the study is to investigate whether professional ethics and precepts of evolution changed before suffered in the accounting profession. We performed a descriptive research with quantitative approach and design documentation. The data used in the study were collected from historical monitoring developed by the Federal Accounting Council for the years 1996 to 2018, published on the website of CFC. The results showed an increase of 149% in the number of steps taken and that this increase was not accompanied by numbers delinquency notice, a reduction of around 82%. It was found that the notification number, increased by over 103% in the period, which may be explained by the convergence of international accounting standards. It was found that there were no changes in professional ethics and precepts, since the evolution of the profession has also brought greater responsibilities for the accounting professional ethics.