A Percepção dos profissionais contábeis no município de João Pessoa perante as normas éticas de contabilidade

Abstract

The process of Convergence of International Accounting Standards has caused changes in the legislation of the countries with the purpose of establishing a standard scenario that can assist accounting professionals as well as organizations and investors. In this context, Ethical Accounting Standards are involved that have been harmonized to IFRS standards for the purpose of regulate the profession, since the accountant is prone to situations that may change his or her standards of conduct. Therefore, the present study aimed to identify the understanding of the accounting professionals of the citv of João Pessoa in relation to the Harmonization of Ethical Accounting Standards. The method used for this research was descriptive,bibliographic and quantitative. A questionnaire was applied in person and virtually to professionals that work in office. The sample was composed of 40 respondents, the data were tabulated in electronic spreadsheet and analyzed through descriptive statistics. The main result was that accounting professionals know that the Ethical Principles exist and that they must be followed, however, for the most part they do not present strong statements with the Ethical Norms that govern Accounting. Thus, it is concluded that accounting professionals, although aware of the existence of Ethical Accounting Standards, do not have a solid understanding of the Harmonization of these Standards.