A influência do gênero, idade e tempo de atuação profissional na percepção de valores éticos e sua aplicação no exercício da profissão contábil: um estudo junto aos contadores do município de Pombal - PB.

Abstract

The positioning of people in society should always precedeethical behavior, seeking a balance in order to successfully guide their actions for the future. For the professional accounting can not be different. When it comes to professional conduct must be observed broadly, beyond any question, or in businesses,nonprofit organizations or other situations involving work. In this sense, we tried to evaluate the influence of factors of age, gender and time of practice in the perception of ethical values of the counters by the municipality of Pombal - PB and its application inpractice of the profession. The methodology applied in this research it is the problem of answering the research questionthrough a case study, covering bibliographic elements such asarticles, dissertations, monographs. It was presented in this paper questions the knowledge of the code of ethics of accountants, as well as the behavior of each individual in relation to the practice of their daily activities. Therefore, obtaining the results was done through interviews using questionnaires, whichfound that in view of the interviewees, most have contact with and know the ethics code of ethics and that the same is simple at the same time reported that there is ethics in the profession, the majority said he had never acted unethically and did not guide hisclient to evade taxes, and the best concept of ethics is a set of values that differentiate what is right and wrong, but for the majority have witnessed unethical behavior. Another claim relates to aid in decision making. In conclusion, the majonty respondedthat the tax burden is high in Brazil, and it helped the practice oftax evasion.