A Ética no perfil do acadêmico de ciências contábeis

Abstract

The need to hire a professional accountant comes at a time when people tend to have control over what records and for the exercise of that profession as well as any other, professional ethics is needed to treat the subject themselves or others. But if ethics were in was really applied by all professionals, we would not see constantly in the media of the numerous scandals that arise from lack of professional ethics. so this work comes with the goal of researching the concepts of ethics that students who attend the last semester of the Undergraduate Program in Accounting have. To survey the research data was a questionnaire prepared for the students of that course / year in three universities (Universidad Federal the Grande Dourados, ANHANGUERA UNIDERP and UNIGRAN) located in Dourados - MS. It is concluded that students in final graduation but have clear notions of ethics, but there are a few who know the code of professional ethics and have some attitudes that would be considered unethical in society, such as receiving gifts for achievement certain professional jobs, and the professional is already paid for it. So it is necessary that these professionals update themselves in extracurricular undergraduate courses in order to meet such lack of knowledge, because this minority can be pointed in future television media and accounting scandals.