A ética no exercício da profissão contábil: uma pesquisa bibliográfica

Abstract

This article addresses the significant relevance of ethics in the field of accounting, highlighting its effects on both individual and institutional reputation. The study emphasizes the importance of ethical principles, their influence on the construction of professional credibility, and the confrontation of ethical challenges in the digital era. The overall objective is to highlight the importance of ethics for transparent and efficient accounting practice, with specific goals including understanding ethical principles, analyzing their impact on reputation, and exploring ethical challenges in digital accounting. The methodology employed is basic research with a qualitative approach, classified as exploratory. The study also has a bibliographic character, seeking to understand the ethical foundations and challenges of digital accounting. However, this work acknowledges limitations and suggests the need for more practical investigations, as well as exploring the interaction of ethics with legislation. This monographic study emphasizes that ethics in accounting is not a choice but an urgent necessity to ensure trust, transparency, and credibility, especially in a context of constant technological transformation.