Análise do perfil do comportamento dos profissionais de contabilidade no município de Sousa/PB á luz da ética profissional.

Abstract

Ethics is used as a standard fit to structure the social life in society, it is crucial for the formation of professional character, in order that each individual acquires social values as the existing habits and culture. So, the current accounting is inserted into a profession that requires security and credibility, becoming the readiness of fundamental ethical activity. So, it is important to discuss the importance of professional ethics, seeking the point of convergence between the concept and practice. In this context, the study aimed to analyze the behavior of the accounting professional in the city of Sousa-PB in the light of the principles covered by the code of professional ethics of the accounting. The methodology was instructed by a bibliographical research, which it is characterized as descriptive research, and data were collected by applying a structured questionnaire with objective questions, and applied together with the accounting professionals who work in the city of Sousa / PB. A list of counters cadastral legally registered with the CRC / PB was obtained from the same institution. It listed 27 subscribers (which would be the population of this research). From these, 22 completed the questionnaire proposed. This is the research sample. As the data analysis it could be seen that the professionals demonstrated that they are cognizant of the ethical precepts, for the most part responded with conviction to the theoretical assertions that equate to ethical action, the conduct prohibited by the code of ethics, but also conducive to frequent use discoursed code of ethics. However, there was a convergence, since, by comparing the views expressed by some theoretical knowledge with practical cases commonly occurring, one can see that some of the respondents, even in the minority, have attested to the detriment of class professional and ethical conduct because they tend to choose paths of personal profit and easy money. Therefore, the professional accounting Sousa-PB acts in a manner consistent with the ethical, but there is a portion of the professionals who often act as favoring individual, even before all the existing legal sanction. Probably, these professionals believe that the risk of being caught is not significant, even if the benefit obtained by reason of breach of the rule is greater than the burden of penalty. To analyze the behavior of the professional is important to get answers regarding indecent conduct, personal and illegal. Therefore, the study confirms the seriousness of Professional Ethics as a guide for establishing a professional class and establish decent measure of repression as a means of inhibiting the transgressors "so you can have an excellent professional demeanor."