Ensino de Ética na Contabilidade: análise das ementas dos cursos de graduação da região sudeste

Abstract

Accounting is an important source of information, and it is necessary that these are prepared following the code of ethics to ensure the economic security of internal and external users in the decision-making process. In this context, the study aimed to identify and analyze the level of adherence of the Ethics content in the syllabus of the Accounting undergraduate courses of Public Institutions of Higher Education (IES) in the southeastern region of Brazil, in the light of the National Proposal presented by the Brazilian Federal Council of Accounting (CFC)/Brazilian Accounting Foundation (FBC). For this purpose, the research as classified as descriptive, qualitative and documentary. The analysis of the 20 courses with available documents made it possible to verify that 95% of the subjects follow all the aspects indicated in the national proposal. Regarding the workload, it was identified that 45% of the disciplines are offered in 60 hours or more and, considering the type of discipline, it was identified that 90% of the disciplines are mandatory. The scenario presented may indicate that the Undergraduate Accounting courses analyzed, when considering the national content proposal, are promoting adequate training in terms of knowledge of ethics in the accounting profession.