ESTRELA, J. K. K.; ESTRELA, José Kleber Kamerindo.
Resumen:
Ethics is used as a standard fit to structure the social life in society, it is crucial for the
formation of professional character, in order that each individual acquires social values as
the existing habits and culture. So, the current accounting is inserted into a profession that
requires security and credibility, becoming the readiness of fundamental ethical activity. So, it
is important to discuss the importance of professional ethics, seeking the point of
convergence between the concept and practice. In this context, the study aimed to analyze
the behavior of the accounting professional in the city of Sousa-PB in the light of the
principles covered by the code of professional ethics of the accounting. The methodology
was instructed by a bibliographical research, which it is characterized as descriptive
research, and data were collected by applying a structured questionnaire with objective
questions, and applied together with the accounting professionals who work in the city of
Sousa / PB. A list of counters cadastral legally registered with the CRC / PB was obtained
from the same institution. It listed 27 subscribers (which would be the population of this
research). From these, 22 completed the questionnaire proposed. This is the research
sample. As the data analysis it could be seen that the professionals demonstrated that they
are cognizant of the ethical precepts, for the most part responded with conviction to the
theoretical assertions that equate to ethical action, the conduct prohibited by the code of
ethics, but also conducive to frequent use discoursed code of ethics. However, there was a
convergence, since, by comparing the views expressed by some theoretical knowledge with
practical cases commonly occurring, one can see that some of the respondents, even in the
minority, have attested to the detriment of class professional and ethical conduct because
they tend to choose paths of personal profit and easy money. Therefore, the professional
accounting Sousa-PB acts in a manner consistent with the ethical, but there is a portion of
the professionals who often act as favoring individual, even before all the existing legal
sanction. Probably, these professionals believe that the risk of being caught is not significant,
even if the benefit obtained by reason of breach of the rule is greater than the burden of
penalty. To analyze the behavior of the professional is important to get answers regarding
indecent conduct, personal and illegal. Therefore, the study confirms the seriousness of
Professional Ethics as a guide for establishing a professional class and establish decent
measure of repression as a means of inhibiting the transgressors "so you can have an
excellent professional demeanor."
