Ética na profissão contábil: um estudo com os discentes do curso de ciências contábeis da Universidade Federal da Paraíba

Abstract

The present study aimed to investigate the perception that the pupils of the course of accounting of UFPB have on the ethics in the accounting profession. The nature of research has been characterised as: exploratory bibliographical and quantitative approach. To achieve the goal of the survey, a questionnaire was applied with questions regarding the code of ethics and situations similar to everyday accounting profession. The population of the survey was restricted to seniors, totaling 101 students, because they are more apt to respond to the questionnaire, by virtue of the knowledge acquired in academic life. The survey sample was represented by 52 students, representing 51.4% of the population. The results obtained indicate that 48.1% of students are leaving the University without the prior knowledge of the code of ethics of their future profession. Despite this alarming percentage, an average hit 69.64% of proposed questions about knowledge of the code of ethics. Also, it became apparent, valuing ethics enforcement, as a way of ensuring trust and respect in society. In the view of students, it was realized the need to adjust the code of ethics with predominant interest by the value of the professional services.