NORMAS ÉTICAS – DISCIPLINARES DA PROFISSÃO CONTÁBIL: UMA INVESTIGAÇÃO DA PERCEPÇÃO DOS ACADÊMICOS EM CIÊNCIAS CONTÁBEIS DE UBERLÂNDIA

Abstract

The accounting professional, over the years, has received criticism due to his behavior to ethical dilemmas and sometimes the counter is labeled as a worker who is not concerned with the ethical precepts. Opposite these facts, we can highlight the importance of students having the Accounting curriculum discipline of Ethics and interdisciplinary discussions on the topic. The present study aimed to identify the perception of students of Accounting institutions of higher education in Uberlândia about the ethical and disciplinary rules governing the accounting profession. This research is characterized as descriptive and data collection was conducted through a questionnaire and data were treated in a qualitative manner. The sample consisted of 284 students linked to four institutions of higher education. Among the findings, highlights the deficiency of the approach to ethical and disciplinary throughout the course of Accounting standards, although the study demonstrate that the knowledge of students about the issue is reasonable. Can highlight the students' perception of the importance of ethical standards and their use for the exercise of the accounting profession. It appears to the research that students have superficial knowledge regarding ethical and disciplinary standards, emphasizing greater impairment on the recognition of professional independence, the principle established by the Code of Professional Ethics, as well as to the penalty applicable to violations.