ROCHA, H. G. A.; ROCHA, Hayanna Gabriela Alves.
Résumé:
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.
