A percepção dos contadores públicos do Estado do Rio de Janeiro sobre a sua independência profissional

• Autor(a) principal: Souza, Gloria Isis de Carvalho
• Data de Publicação: 2023
• Outros Autores: [e-mail]
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/20228
• topic: Professional independence; Accounting ethics; Professional ethics; Code of Ethics of the Accounting Professional; Public accountant; Independência profissional; Ética contábil; Ética profissional; Código de Ética do Profissional Contábil; Contador público; Contabilidade pública – Rio de Janeiro (Estado); Ambiente de trabalho; CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA

The objective of this study was to investigate the perception of public accountants in the State of Rio de Janeiro – RJ about their professional independence. The methodology used was characterized as descriptive and exploratory and quantitative. Data collection took place through an objective questionnaire, applied virtually through the Google Forms tool, and sent by the whatsapp group where all the counters are, called REDECONT. Based on the main results of the survey, it was concluded that most accountants have experienced or heard reports of at least one unethical act in the place where they work and that, despite having a communication channel in the place where they work to report unethical behavior, 49% of them said they do not feel comfortable doing so, for they feel unwelcomed.. This feeling of little acceptance comes even in relation to his own leadership and also to his Regional Accounting Council (CRC/RJ). The study pointed out that although they found ethics important in their professional performance and demonstrated to be aware of the value of their professional independence, they would not necessarily put their independence above any situation. Thus, the objective of the research was achieved, since it was possible to verify the perception of accountants about their professional independence.