BARBOSA, F. C.; BARBOSA, Fernanda Catarina.
Résumé:
The present study was developed with the purpose to develop a survey to
identify the views of entrepreneurs in the city of Sousa - PB about the
professional ethics of accounting. Ethical behavior should prevail regardless of
the conduct being in the personal, family, or in any other situation. In the
professional aspect can’t be different. In this view when it comes to ethics,
should be understood broadly, going through all activities of work, in
businesses, nonprofits or other organizations involving work or other
occupations. Regarding the methodology of the study in relation to the
procedures, it is a bibliographical research, exploratory and qualitative approach
- quantitative, this study was achieved from the application of a structured
questionnaire with ten entrepreneur industries in the city Sousa - PB. We
conclude that the ethics and skills of professional accounting values are
highlighted in today, because it holds that accounting, firsthand information of
entities and to disclose such information, promoting a common understanding
among the various users.
