A percepção dos discentes do curso de Ciências Contábeis sobre a ética X conflito profissional no caso das lojas Americanas

Abstract

Accounting acts as a fundamental role in the economic and social structure of society, serving as the foundation for decision-making in organizations of all sizes. Consequently, various professionals are intrinsically connected to accounting, relying on the ethical conduct of accountants for financial and strategic decision-making. The case of Lojas Americanas stands out as one of the most significant accounting frauds in the country's recent history. In this context, this research aims to analyze the perceptions of final-year accounting students regarding the ethical conduct of accountants, based on the Lojas Americanas case. The study is classified as exploratory and uses a qualitative methodological approach. Data were collected through a bibliographic review of the topic in scientific articles, theses, and dissertations, as well as a questionnaire applied to students in the final semester of the accounting program at five Brazilian Higher Education in Maceió, Brazil. The questionnaire was elaborate by Google Forms and it was completed by 77 students. The answers revealed that many students believe that pressure for results and the perception of impunity can lead accountants to engage in fraudulent practices. Moreover, the image of accountants was largely seen as compromised, highlighting the need for stricter penalties for professionals involved in fraud. Participants also emphasized the importance of an ethical and transparent organizational culture and an educational curriculum that prioritizes professional ethics. In conclusion, proper academic training and continuous education are essential to strengthening integrity in professional practice and mitigating the risks of unethical behavior in the accounting profession.