Preceitos e Regras Éticas: Como Se Dá a Introjeção de Preceitos Éticos por Contadores e Técnicos em Contabilidade na sua Atuação Profissional

Abstract

    This paper aims to present results related to an exploratory research on ethical issues presented in professional accounting. It is justified due to the need of acknowledging which ethical elements direct the actions of these professionals. Initially, a presentation on society, the accountant's ethical code is done, The methodological aspects, indicated in the second part, presents statistical methods and techniques as well as data collection procedures applied to professional subjects sample, technicians and accountants that were registered at Regional Accounting Council at Rio Grande, working in the city of Natal. The research used 20 (twenty) indicators of ethical introjections, built upon et al (1997) relating minimal aspects that should figure on a professional ethical code. Thus, results on the factorial analysis and the T test are presented. Each factor is then interpreted based on literature review of the area. The lack of ethics introjections are presented in each category analyzed. Finally some conclusions and recommendations for further research on this field were presented.