A ética profissional dentro dos escritórios de contabilidade: um estudo sobre a percepção dos profissionais contábeis do município de Caicó-RN quanto à ética na classe contábil

• Autor(a) principal: Silva, Saul Reyner Salustio da
• Data de Publicação: 2016
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFRN
• Texto Completo: https://repositorio.ufrn.br/handle/123456789/48117
• topic: Contabilidade; Ética; Reconhecimento; Classe contábil

This study aimed to show the perception of accounting professionals in the municipal accounting office’s Caico - RN in relation to ethics in the accounting profession. We used the methodology based on field research, with the samples accounting professionals Caico accounting offices - RN. Data were collected through the application of a semi-structured questionnaire with open and closed questions, developed from the theoretical framework. The questionnaire was applied personally with each member of the sample being divided into two parts: the first, to define the profile of the respondents; the other, to identify the perception of respondents regarding ethics in accounting profession and recognition of the profession. At the end, the overall objective was achieved, as it was possible to verify the perception of accountants from the perspective of ethics and due recognition of the class. The specific objectives, as were realized, as well as become evident virtues pointed out by accountants as necessary for ethics in the profession, it was also possible to clarify through the questionnaire which the opinion of the professionals in relation to ethical and legal behavior exercised in society and their perception regarding the recognition / appreciation of the accounting profession.