Ética profissional contábil: a importância do conselho de controle de atividades financeiras (COAF) na percepção dos profissionais da contabilidade do Vale do Taquari/RS
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Data
2022-11
Autores
Orientador
Strehl, Elaine Görgen
Banca
Feil, Alexandre André
Cerutti, Bernardete Bregolin
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Resumo
A Ética Profissional Contábil reflete a conduta a ser respeitada em sociedade, no desenvolvimento pessoal e profissional. Ser honesto, responsável, eficiente, preparado, digno, justo e bom são alíneas constantes em um código de ética. Assim, esta monografia tem como objetivo analisar a importância do Conselho de Controle de Atividades Financeiras (COAF) na percepção dos profissionais da contabilidade do Vale do Taquari/RS. No embasamento teórico buscou-se esclarecer assuntos relativos à ética profissional contábil e ao Conselho de Controle de Atividades Financeiras (COAF). A metodologia desta pesquisa foi quantitativa e envolveu a elaboração de um questionário, o qual foi aplicado aos profissionais da contabilidade associados ao Sindicato dos Contadores e Técnicos em Contabilidade do Vale do Taquari/RS. Os resultados da pesquisa revelaram que a maioria dos profissionais da contabilidade tiveram contato com assuntos relacionados a ética profissional em sua formação. Como conclusão, este estudo mostrou que o Conselho de Controle de Atividades Financeiras (COAF) na percepção da maioria dos contadores auxilia na identificação das atividades ilícitas e na prevenção à corrupção. Identificou-se também que a maioria dos profissionais cursaram disciplinas curriculares referente a ética profissional contábil durante o período de formação. E concluiu-se que todos os profissionais da contabilidade respondentes ao questionário tiveram conhecimento da Lei no 12.683 de 09 de julho de 2012 a qual alterou a Lei no 9.613 de 03 de março de 1998 onde dispõem sobre lavagem de dinheiro.
The Accounting Professional Ethics imparts the conduct to be respected in society, in personal and professional development. Being honest, responsible, efficient, prepared, dignified, fair and good are constant points in a code of ethics. Thus, this monograph aims to analyze the importance of the Control of Financial Activities Council (COAF) in the perception of accounting professionals in the Vale do Taquari region, Rio Grande do Sul, Brazil. As theoretical basis, it was sought to clarify matters related to professional accounting ethics and the Control of Financial Activities Council (COAF). The methodology of this research was quantitative and involved the elaboration of a questionnaire, which was applied to accounting professionals associated with the Union of Accountants and Accounting Technicians of the Vale do Taquari region. The results of the survey revealed that most accounting professionals had contact with issues related to professional ethics in their training. As a conclusion, this study showed that the Control of Financial Activities Council (COAF), as seen by most accountants, assists in the identification of illicit activities and in the prevention of corruption. It was also identified that most of the professionals attended curricular disciplines related to accounting professional ethics during the training period. It was also concluded that all accounting professionals responding to the questionnaire were aware of Law No. 12,683 from July 9, 2012, which amended Law No. 9,613 from March 3, 1998, which provides for money laundering.
The Accounting Professional Ethics imparts the conduct to be respected in society, in personal and professional development. Being honest, responsible, efficient, prepared, dignified, fair and good are constant points in a code of ethics. Thus, this monograph aims to analyze the importance of the Control of Financial Activities Council (COAF) in the perception of accounting professionals in the Vale do Taquari region, Rio Grande do Sul, Brazil. As theoretical basis, it was sought to clarify matters related to professional accounting ethics and the Control of Financial Activities Council (COAF). The methodology of this research was quantitative and involved the elaboration of a questionnaire, which was applied to accounting professionals associated with the Union of Accountants and Accounting Technicians of the Vale do Taquari region. The results of the survey revealed that most accounting professionals had contact with issues related to professional ethics in their training. As a conclusion, this study showed that the Control of Financial Activities Council (COAF), as seen by most accountants, assists in the identification of illicit activities and in the prevention of corruption. It was also identified that most of the professionals attended curricular disciplines related to accounting professional ethics during the training period. It was also concluded that all accounting professionals responding to the questionnaire were aware of Law No. 12,683 from July 9, 2012, which amended Law No. 9,613 from March 3, 1998, which provides for money laundering.
Descrição
Palavras-chave
Ética profissional; Código de ética; Profissional contábil; Conselho de controle de atividades financeiras; Professional ethics; Code of ethics; Accounting professional; Control of Financial Activities Council
Citação
OGLIARI, Eduarda. Ética profissional contábil: a importância do conselho de controle de atividades financeiras (COAF) na percepção dos profissionais da contabilidade do Vale do Taquari/RS. 2022. Monografia (Graduação em Ciências Contábeis) – Universidade do Vale do Taquari - Univates, Lajeado, 06 dez. 2022. Disponível em: http://hdl.handle.net/10737/3478.