A percepção dos estudantes de Ciências Contábeis acerca da importância da ética na profissão

Abstract

Moral values and training principles shape the behavior of individuals and are essential in good personal and professional conduct. In order to reframe the relevance of the topic of ethics, the objective of this research was to verify the behavior and perception of ethics and professional ethics of accounting students in the training process. The research was based on an adaptation of the instrument proposed by Diehl, Freitas and Macagnan (2011). It fits in terms of the nature as applied, in terms of the way of approaching the problem quantitatively, in terms of descriptive objectives and in terms of technical procedures it is considered data collection. The students in the process of forming the focus of the research were those graduating in Accounting Sciences from the Federal University of Santa Maria. The data obtained through this research reveal that students understand that ethics are guidelines that guide the individual regarding their posture and conduct; understand that the contribution of ethics to the profession is that through it the professional can operate their knowledge with honesty and integrity; understand that academic study of ethics at undergraduate level is sufficient; understand that the relevance of professional ethics is very important and brings credibility to the professional; consider that accounting professionals commit infractions seeking advantages; They think that fraud occurs because professionals are dishonest. The research concludes that behavior and perception about ethics are consistent with what is expected of future accounting professionals and that they understand the importance of ethics for the profession.