Responsabilidade ética do contador: a percepção dos profissionais do município de Monte Alegre de Minas - MG

Abstract

This assignment brings the theme Accountant Ethical Responsibility, in such a way that ethics is related to his moral behavior regarding information and conduct. In the accounting profession is indispensable because this professional deals with relevant information. The general objective was to analyze the influence of the accountant's work, facing his ethical responsibility in the exercise of the profession. For this, the descriptive research was used as the description of the characteristics of a given population, bibliographic, because it uses already researched and quantitative material, because the data collected will be treated through the use of descriptive statistics and in a qualitative way. In this study a questionnaire was elaborated containing 18 questions addressed to accounting professionals from the city of Monte Alegre de Minas-MG in order to identify the knowledge and experience of these professionals analyzing the influence of work against their ethical responsibility in the exercise of the profession. The paper concludes that the professionals who participated in the research have not yet reached the standards of excellence in the area of ethics, as 40% of participants stated that the greatest influence on unethical decision-making comes from entrepreneurs / clients, but one cannot speak about overall, as 100% of participants said they had not practiced unethical attitudes in the professional setting. This shows that most participants believe that stricter oversight can reduce such acts and seek ethical improvement in accounting.