Importância da ética para a formação contábil na percepção do acadêmico de ciências contábeis

Abstract

The accounting professional has an important social role in the development of their work, measuring, maintaining and evaluating the assets of individuals, it is imperative to trust the information presented by them. Often the occurrence of cases involving unethical counters has been highlighted by the media. They occur in several ways, from faixada companies to money hidden in clothing. The Professional Code of Ethics Contador comes to mark this kind of conduct, guiding the respect of rights and duties, as well as infractions and standards relevant to the profession. With the significant increase in cases involving a lack of ethics of this type of professional, it is necessary an analysis of his early training in college, since it is the beginning of his scientific knowledge. This study examines what the future conduct of future professionals, therefore it was decided to be made a survey descriptive, opting for the analysis of a questionnaire answered by students, graduate in Accounting from the Federal University of Grande Dourados.