Percepção dos alunos do curso de ciências contábeis a cerca da ética profissional: um estudo em uma IES pública federal no município de Sousa - PB.

Abstract

This work has the objective ethics, aimed at understanding the academic during the course of accounting sciences UFCG on professional ethics, intending to answer questions like: How important is the theme for the students of the course in Accounting? What they mean by ethics? What level of students' knowledge about the code of professional ethics of Accounting? Among others. After comparing the answers to these and other questions, obtained through a questionnaire, with the existing theory, we tried to relate them showing what can be expected from future accountants regarding professional ethics. Having an ethical and of fundamental importance to the personal and professional development of those who wish to be among the best or even excel in their professions. There could be different with the Professional Accounting and is inherent to this, the responsibility of dealing with values of people, besides that, there is a rule that its code of ethics. This monograph sets out were simple and objective ethics in the exercise of specific activity and, in the view of students of Science Accounting UFCG - Campus-PB-Sousa, who show interest in the topic. However the same approach proves to be large, so the students believe in the strength of the board of the class, and the code of professional ethics demonstrating that it is important for the performance of professional activities of Accounting. In the opinion of this research will require a greater investment of educational material and Human in the expansion of ethical knowledge within the University.