Ética do profissional contábil na percepção dos empresários das indústrias do Município de Sousa – PB.

Abstract

The present study was developed with the purpose to develop a survey to identify the views of entrepreneurs in the city of Sousa - PB about the professional ethics of accounting. Ethical behavior should prevail regardless of the conduct being in the personal, family, or in any other situation. In the professional aspect can’t be different. In this view when it comes to ethics, should be understood broadly, going through all activities of work, in businesses, nonprofits or other organizations involving work or other occupations. Regarding the methodology of the study in relation to the procedures, it is a bibliographical research, exploratory and qualitative approach - quantitative, this study was achieved from the application of a structured questionnaire with ten entrepreneur industries in the city Sousa - PB. We conclude that the ethics and skills of professional accounting values are highlighted in today, because it holds that accounting, firsthand information of entities and to disclose such information, promoting a common understanding among the various users.