A ética e a formação contábil : percepção dos acadêmicos de Ciências Contábeis da Universidade Federal de Mato Grosso

Abstract

The present study aimed to verify the contribution of ethics teaching in the training of future accounting professionals. The methodology used was quantitative research, of a descriptive nature, characterized by the survey that applied a questionnaire to collect data, and the results were examined according to the descriptive analysis. The results obtained with the questionnaire reveal that the majority of Accounting Sciences students at UFMT consider it important to know the code of ethics that governs the profession and are aware of professional ethics, however 64.1% of the participants claim to have no knowledge of the existence of punishments to which the accountant may suffer if any infractional conduct is proven. It is concluded that the teaching provided by the discipline fulfills its duty by prospecting knowledge regarding professional morals and ethics, whether through regulations, as in case studies that address the individual's positioning to the facts of the daily life of the accounting professional; since they demonstrate knowledge regarding social responsibility and ethics in the profession.