Percepção dos acadêmicos de ciências contábeis acerca da ética no exercício da profissão contábil.

Abstract

Ethics is considered a necessary tool in the activities of the accounting profession and must be inserted in various professional and academic fields, more precisely in our days. The professional future of the accountancy faces a major challenge to the society, which is faced with situations that may compromise its ethical integrity, which flout the rules of moral conduct Therefore, this work is justified by the desire for changes in professional practice, contributing to a better understanding in decision-making process of future professionals in accounting and their relationship to society, emphasizing, for both, attitudes and transparency of information exposed. Therefore, our reflections are intended mainly to academics and accounting professionals, advising them about the importance of ethical and moral values in the tread of a professional career. Thus, this study was meant to show the students' perception of accounting sciences on ethics in the profession of accounting. The methodology used was a bibliographical and field search, characterized as descriptive. In the analysis of the results it was used a quantitative approach. The research was directed to 84 (eighty four) students graduating in Accounting who had contact with the discipline of Professional Ethics. The sample is not probabilistic type of accessibility that included 70 (seventy) students who answered a structured questionnaire with 15 (fifteen) objective questions of accounting science course at the Federal University of Campina Grande-PBCampus Sousa. Through the intersection of questions, the results tell us that it was observed some contradictions concerning the perceptions of academics about the ethics in the accounting profession. At first, most students theoretically have knowledge of professional ethics, however, had acted unethically. Later, when asked about tax fraud and tax evasion, they had the same ethical attitudes, confirming that they would not guide to evade taxes.