Uma pesquisa bibliométrica sobre as publicações científicas a respeito da terceirização contábil: a importância da ética do contador publicadas na base de dados do Scopus

Abstract

The general objective of this study is to stimulate reflections on the institute of accounting out sourcing and the relevance of the accountant's ethical conduct in professional life. Research was conducted on the basis of the bibliographic research technique, with a bibliographic survey of publications in the Portuguese language, from 2018 to 2023, in the Scielo and Google Scholar databases in relation to the central theme of this study. Keywords “Accounting outsourcing” and “Ethics” for searching the databases. Inclusion and exclusion criteria were used to select the publications. Therefore, this study aims, from an academic/scientific point of view, to be of great use for other academics who are entering the course, as it offers support for research by future academics. Among the main results obtained, it is verified that there is no divergence on the part of the cited authors, regarding the relevance of the ethical theme on the part of health professionals. accounting. Regarding accounting outsourcing, it appears that it has its pros and cons.