O papel da ética no exercício da profissão contábil: um estudo sobre a percepção dos prestadores de serviços contábeis da Cidade de Sousa - PB.

Abstract

Ethics and morality are often treated by society as the same thing, the concept of ethics is confused with the concept of morals. However, it can be said that morality is a set of values and rules of human behavior related in their daily lives and the ethical part of philosophy, the human being and his destiny, driven by principles established by a company. With regard to professional ethics, it is observed that among several objectives, one is to avoid actions of a dishonest or corrupt professional, causing injury to others. In the Accounting profession, ethics seeks trial relating to human conduct in a given society. It is understood that the accounting officer shall conduct its activities in accordance with the professional code of ethics, as well, can perform well in their roles . In this context, this research highlight the perception of providers of financial services to the ethical values. Through descriptive and bibliographic and field research methodology. Getting on the results of the analysis that professionals agree that human beings have two ethical standards, one that he applies to his professional activities, and one that he applies to his private life. Regarding the reasons that lead a professional to adopt unethical practices in their conduct, is related to the need to exercise power, also with the hierarchical pressure. In this context, it is clear that the accounting professional is the decision maker, and their values become an important reference to give a common direction to achieve the goals they desire actions. Thus, it can be stated that such providers of financial services have awareness of its role as an agent responsible for your decisions ethically. Also observed in the analysis, that the adoption of a code of ethics inhibit irregular actions. Thus, a larger critical attitude toward work allows the professional to develop a proactive attitude, however the participation of society in practice the standards of moral and ethical conduct is required, since the unethical practices are related to personal interests.