Análise da percepção dos discentes do curso de Ciências Contábeis da UACC/UFCG acerca da ética profissional contábil.

Abstract

Ethics is a topic that is always in evidence, whether in the present, in the past and probably will be in the future, daily we have seen news in which people are involved in fraud and corruption scandals, and the need to discuss about the topic is growing. in research, specifically in the area of ​​accounting sciences. The objective of this research is to analyze the profile of undergraduate students in Accounting on the theme of Professional Ethics. Data were collected using a closed questionnaire based on the Likert Scale; had as target audience 95 students enrolled in the 5th, 7th and 9th periods, of these, a universe of 53 students participated in the questionnaire voluntarily and electronically. The choice of the public took into account students regularly enrolled in the period 2018.2, who are attending or had already attended the discipline of ethics and professional legislation, these being students who have already completed half of the course, as well as great knowledge in the area of ​​Accounting Sciences . Based on the theory of authors such as Antunes (2012), Freitas (2011), Iudícibus (2000) and Pinheiro (2006) that contextualize the importance of ethics in the exercise of the profession. After analyzing the data, some aspects stood out, among them, it became clear the relevance and applicability of ethics in the private and / or professional life of the accountant, also emphasizing the importance of the discipline of ethics and professional legislation in the curricular structure of the Science Course Accounting and finally, an aversion of those surveyed about issues that dealt with relationships with peers and / or clients in an unethical way, which is considered a significant fact.