A percepção dos discentes do curso de ciências contábeis da UFAL em relação a aplicação do código de ética da profissão contábil

Abstract

Accountants must practice their profession in accordance with the ethical principles of the accountant professional. In view of this, the purpose of this course conclusion paper is to understand what is the perception of the students of the Accounting Sciences course at UFAL in relation to the application of the accounting profession's code of ethics. For the development of the work, a field research was carried out where the target audience was the students of the Accounting Sciences Course at the Federal University of Alagoas - UFAL, who answered a questionnaire provided byGoogle Docs. To prepare the questionnaire, the work was based on a work publishedby Universidade Caxias do Sul, and another published by Universidade Federal do Ceará. The questionnaire applied to collect the data that served as the basis for this sampling was divided into three parts, the first being to define the profile of the respondents; the second part was intended only for students who have already taken the discipline that deals with ethics applied to accounting; and the latter, in turn, asked questions about some situations that may occur in the daily life of the accounting professional so that students could state whether the conduct was in accordance with CEPC. 246 e-mails were sent to students, but of this total only 122 students answered the questionnaire, approximately 50%. At the end of the work, theobjective of the study was achieved, since it was possible to verify the students' perception of knowledge of ethics, and it was also found that students see the Codeof Ethics for the Professional Accountant as important for the development professional, as 88.8% of respondents agree in some way with this statement.