SOUZA, A. C. F.; SOUZA, Aline Cristina Fernandes de.
Résumé:
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.
