A ÉTICA NORTEANDO O COMPORTAMENTO NA PROFISSÃO CONTÁBIL

Abstract

This study belongs to the field of Accounting, referring to professional ethics, the importance and the same value that exists in order to have a quality image in the exercise of their profession. The goal of this research was to recognize the ethics that guides behavior in the accounting profession, and the specific objectives, identify the influence of ethics and morality in the profession and the relationships of the company for success in business organizations; verify the relationship of ethics with information from a company in the accounting profession; analyze the perceptions of professionals and how to differentiate ethics and morals. The study had as its starting point the questioning with the following question: "How ethics can contribute to the behavior of accounting professionals Ituiutaba-MG?" What are the biggest challenges for professionals who spend their accountants Ituiutaba, with regard to compliance accounting practices of this code? "We used the literature based on the theories and ideas of the theorists on the topic, such as Lisbon (2010), Nalini (1999), SA (2010), Srour (2003), among others who contributed significantly to the study, and field research, which by means of a semi-structured interview can realize the vision professionals in accounting, providing data for analysis. The theme is relevant in revealing the causes that interfere with the conduct of accounting professionals, as well as the foundations and principles that guide the performance of their activities. It was concluded that ethics and morality are indispensable factors for career success, should be well prepared on their role in the organization which is acting. The relationship of ethics with the information in a company are positive influences and essential for the proper performance of professionals, as well as the company's success in relation to production and profitability.