Ética contábil: uma perspectiva dos discentes sobre a relevância do estudo ético durante a graduação

This study aims to analyze the perception, knowledge and behavior of students from an HEI in Rio Grande do Norte about the ethical ethics of the accounting professional. The descriptive qualitative method was used, applied through a survey in a limited period. A balanced sample was obtained regardin...

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Autor principal: Pessoa, Beatriz da Silva
Outros Autores: Borges, Gilmara Mendes da Costa
Formato: bachelorThesis
Idioma:pt_BR
Publicado em: Universidade Federal do Rio Grande do Norte
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Endereço do item:https://repositorio.ufrn.br/handle/123456789/51331
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Resumo:This study aims to analyze the perception, knowledge and behavior of students from an HEI in Rio Grande do Norte about the ethical ethics of the accounting professional. The descriptive qualitative method was used, applied through a survey in a limited period. A balanced sample was obtained regarding the gender of the participants, the total sample is composed of 105 students, 52 male and 53 female. Of the participants, 51 students have passed in the accounting/financial area. The game was divided into three sections that total 19 questions, the first section being questions regarding the socioeconomic profile of the participants, the second section the perception of the subject and what factors they believe influence ethical behavior, and the third section rear questions that maps knowledge about the accountant's code of ethics and how students would behave in certain situations that require an ethical position. Through the results obtained, it was possible to verify that the students are aware of the attitudes expected by ethical professionals and have a good understanding of the subject.