Ética profissional: evolução da visão do contador, após o início do exercício profissional

Abstract

This paper aims to show the understanding of professional ethics, under the view of students and professionals in accounting sciences, verifying if there are similarities or dissimilarities in the ethical perception of the individual after the beginning of the professional conduct. The various concepts of general ethics and professional ethics were exposed, showing the importance of the code of ethics for the professions, including accounting. Still in the theoretical foundation was approached accounting as a necessity for society and that it only achieve its objectives if exercised in a correct way, using fundamental principles and norms. Regarding the methodological procedures, the bibliographical research was used in specific literature contained in books and articles on the proposed article. As a research instrument, a questionnaire was composed of twenty questions, five of which were related to the profile of the correspondent and the other fifteen referred to the understanding of professional ethics based on the professional's code of ethics. The questionnaire was applied to students and professionals, and had its results based on individual ethical perception. To put the answers in tables and graphs we can conclude that the understanding about the ethics between students and professionals of the area is not so divergent, however we can verify that the students are more demanding in the questions proposed than the professionals in the market.