A ética contábil e a formação do profissional competente: um estudo do comportamento ético dos formandos de ciências contábeis do campus de Sousa da UFCG - PB.

Abstract

This work has as Main Purpose: To evaluate the perception of ethical and professional behavior by part of graduates of the course of accounting Sciences at UFCG from the college of Sousa-PB. As a way of subsidize, stood out as Specific Objectives: To describe about the importance of ethics in the exercise of Professional Accounting; to show the ethics relevance in the accounting informations and Identify actions and ethical problems found by graduates students of accounting Sciences. Faced with the problematic of knowing whether the graduates of the period 2011.2 of the course of accounting Sciences have an ethical and professional awareness of the accounting profession. It was elaborate a search in quantitative character using of a questionnaire structured with questions related to accounting professional life and the ethics. As the achievement and analysis of the informations, it was possible notice that graduates have philosophical knowledge about ethics, but there are some difficulties as the application at the same on day to day. Need action by part of futures professionals, commitment in realization of their activities, order that will not come distracting the focus of their profession, which is always to work with solid and based informations.