Penalidades aplicadas aos contabilistas infratores reincidentes ao Código de Ética do Contabilista do Estado de São Paulo: um estudo no período de 2004 a 2008

• Autor(a) principal: Bifi, Cláudio Rafael
• Data de Publicação: 2009
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/1727
• topic: Código de Ética do Contabilsita do Estado de São Paulo; Processos; CRC/SP; Contadores -- Etica profissional; Ethics; Procedures; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The national class accounting profession has been working for the professionally evaluation in Brazil. The class accounting requires maintaining high ethical standards from the company as necessary prerequisite for its own survival. In that context, this study has two main goals: The first is to provide a quantitative study of ethical sanctions imposed on recidivist accountants of the State of Sao Paulo in the period from 2004 to 2008, considering the data of the CRC/SP and the profile of the fined detractors with two or more fines in their professional life following the criteria of genre, academics degrees (professional class), entrepreneurs, autonomus and recently formed professionals. The second is whether there is awareness on the part of the Regional Court Judges Ethics and Discipline of the profile of those penalized. The sample consisted of 231 accountants offenders, with registration at the Regional Council of Accounting of the State of Sao Paulo in the last 05 (five) years. It was also prepared a survey to the judges where they had to identify the profile of the fined detractors, confronting the results to the first survey. The draft of this dissertation is justified by the need of knowing the profile of those penalized, based on a survey of secondary and primary data. The intersection of such information will reveal some characteristics that can assist in educational, preventive and punitive actions. As a result, firstly, we could verify that men are more likely to be recidivist considering they are the majority of the professionals in the area and usually the director of the of the offices, it came as no surprise; coming after, the oldest employees, and the ones who were working longer at the offices and at last, the technicians. Secondly, we could also observe that the judges, considering the results of the survey, have a very superficial knowledge of the profile of the fined detractors, which, in a certain extend, inhibit the action against the detractors. It follows that many times, the standards of conduct are breached by the professionals themselves, causing them a state of disbelief in their values of morality, justice and ethics in general. The Brazilian accounting class, represented by the system CFC / CRCs, needs to understand and learn about unethical behavior and those who commit it. So it will be able to act in such way that contribute to the commitment and credibility of the class as a whole, not just those professionals who hadn´t a consistent ethical behavior at certain time