Ética profissional na contabilidade: aspectos gerais.

Abstract

The work aims to show the importance of the role of the accounting professional in the entities and your ethics. The accounting professions is in great development in society and thus are well ordered, because all companies and organizations require their services. The main point is to show in our daily life we find situations that put us moral problems, which require an assessment, a judgment, and a judgment between what socially is considered good or bad. The concern of the research is to discredit the accounting professional accounting is seen as an honest person, but not reliable. The methodological approach used was qualitative, using the method of review with several authors guiding on the topic, seeking to bring theoretical elements that contribute to the professional enrichment. Interest in the proposed subject is to guide the company on compliance with the code of professional ethics of accounting, running the law with a conscience, honesty, ethics and ensuring transparency in accounting procedures. The theme addressed in this work was extremely important both personally and professionally, to be referenced in all professional sectors.