Estudo sobre a percepção dos estudantes do curso de Ciências Contábeis da Universidade Federal de Alagoas em relação à ética profissional

Abstract

This study investigates the perception of Accounting students at the Federal University of Alagoas (UFAL), AC Simões Campus, in 2023, regarding professional ethics. With the growing importance of ethics in the context of the accounting profession, the study seeks to understand how students, especially those from the 5th period onwards, perceive ethical conduct in the accounting field. Specific objectives include mapping ethical behaviors in the accounting profession, analyzing the curriculum structure of the course in line with guidelines proposed by the Ministry of Education (MEC), assessing students' perception of ethical conduct in the profession, and identifying students' views on the ethics discipline offered by UFAL. The methodology involved the administration of questionnaires and analysis of results, including the profile of respondents and their evaluations of the ethics discipline. From the analysis of the results, it was found that the majority of students, 56% (27), approved the methodology used. This finding provides significant insights into how students interpret ethics in accounting and suggests opportunities to enhance both ethical education and practice within the profession.