Um estudo avaliativo da percepção que o aluno trabalhador tem diante de dilemas éticos do código de ética profissional do contador

Abstract

Due to the increasingly frequent scandals in accounting in relation to ethics, arises the concern with ethics and professional academic training of students in Accounting in the aspect of ethics and morality. Thus , it becomes relevant to the overall goal of this research is to analyze the perception that workers students of Accounting Sciences, Federal University of Ceará have , after studying the discipline of Business Ethics on the ethical dilemmas of the Code of Professional Ethics counter. The study is characterized as exploratory and descriptive qualitative approach. Used the deductive and inductive methods of research and as a method of procedure, the monograph. The designs were adopted a bibliographical and documentary research and field survey. Data were collected by questionnaire technique and used the descriptive analysis for reporting results. The conclusion of the study shows that students who work holds high ethical perception when faced with ethical dilemmas in their professional activities CEPC and demonstrate a moral and ethical conduct able to comply with the recommendations of the Code of Professional Ethics for Accountant.