A importância da Ética Profissional Contábil: percepção dos estudantes do curso de Ciências Contábeis da Univates
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Date
2023-06
Authors
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Strehl, Elaine Görgen
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Cerutti, Bernardete Bregolin
Kronbauer, Clovis Antonio
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Abstract
Exercer a profissão de Contador com ética é essencial na valorização do profissional em sua carreira na sociedade, cumprindo o trabalho honestamente, de maneira responsável e transparente, respeitando as normas, visando ganho e crescimento ao cliente. Diante disso, o objetivo da pesquisa é analisar a importância da Ética Profissional Contábil, segundo a percepção dos estudantes de Ciências Contábeis da Univates. Para isso, desenvolveu-se uma pesquisa descritiva, com abordagem quali-quantitativa, por meio de um questionário direcionado aos estudantes, mediante autorização prévia dos professores responsáveis, totalizando 34 respostas. Os dados apurados revelam que a pesquisa realizada atendeu o objetivo desejado, pois a maioria dos estudantes de Ciências Contábeis da Univates possuem conhecimento sobre o Código de Ética Profissional Contábil e uma boa percepção assertiva acerca da importância da execução do mesmo, considerando o grau de concordância obtido nas respostas. Portanto, conclui-se com a pesquisa que os estudantes demonstram conhecer os preceitos ético-disciplinares que regem a profissão contábil.
Exercising the profession of Accountant with ethics is essential in valuing the professional in his career in society, fulfilling the work honestly, in a responsible and transparent manner, respecting the rules, aiming at gain and growth for the client. Therefore, the objective of the research is to analyze the importance of Professional Accounting Ethics, according to the perception of Accounting Sciences students at Univates. Thus, a descriptive research was developed, with a quali-quantitative approach, through a questionnaire directed to the students, with prior authorization from the responsible professors, totaling 34 responses. The collected data reveal that the research carried out met the desired objective, since most Accounting students at Univates have knowledge about the Professional Accounting Code of Ethics and a good assertive perception about the importance of its execution, considering the degree of agreement obtained from the responses. Therefore, it is concluded from the research that the students demonstrate knowledge of the ethical-disciplinary precepts that govern the accounting profession.
Exercising the profession of Accountant with ethics is essential in valuing the professional in his career in society, fulfilling the work honestly, in a responsible and transparent manner, respecting the rules, aiming at gain and growth for the client. Therefore, the objective of the research is to analyze the importance of Professional Accounting Ethics, according to the perception of Accounting Sciences students at Univates. Thus, a descriptive research was developed, with a quali-quantitative approach, through a questionnaire directed to the students, with prior authorization from the responsible professors, totaling 34 responses. The collected data reveal that the research carried out met the desired objective, since most Accounting students at Univates have knowledge about the Professional Accounting Code of Ethics and a good assertive perception about the importance of its execution, considering the degree of agreement obtained from the responses. Therefore, it is concluded from the research that the students demonstrate knowledge of the ethical-disciplinary precepts that govern the accounting profession.
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Keywords
Contador; Ética Profissional Contábil; Código de Ética Profissional Contábil; Accountant; Professional Accounting Ethics; Code of Professional Accounting Ethics
Citation
SANTOS, Alessandra Pacheco Dos. A importância da Ética Profissional Contábil: percepção dos estudantes do curso de Ciências Contábeis da Univates. 2023. Monografia (Graduação em Ciências Contábeis) – Universidade do Vale do Taquari - Univates, Lajeado, 05 jul. 2023. Disponível em: http://hdl.handle.net/10737/3766.