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A importância e o papel do código deontológico aplicado a contabilistas certificados
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Abstract(s)
A importância de um comportamento ético dos contabilistas é um pilar na sustentabilidade das empresas. Tal importância da ética e da deontologia nesta profissão justifica o presente trabalho, cujo objetivo passa por avaliar o comportamento ético dos Contabilistas Certificados(CC), a partir do quadro legal da Ordem profissional.
Para o efeito, o estudo desenvolvido foi suportado numa metodologia de cariz qualitativa e quantitativa com recurso a um questionário dirigidos aos contabilistas certificados.
Após a análise dos resultados, conclui-se que a maioria dos CC inquiridos são profissionais com um comportamento ético e deontológico adequados.
Denota-se, que os profissionais, em geral têm um conhecimento do código deontológico na sua formação académica, bem como a sua relevância e agem de acordo com os princípios e valores morais e que alguns mostraram não valorizarem e não respeitam os princípios éticos e deontológicos, sendo os mais velhos e com menos habilitações literárias são aqueles que “não cumprem” o código.
The performance of companies and their businesses is a pillar in the sustainability of companies. The science is not found this is just present this work, your own passability annual certifications Certificates (CC), using the perpetitive of Professional Order. For this purpose, the design was supported in a qualitative and quantitative qualification methodology using a questionnaire addressed to certified accountants. After an analysis of the results, it is concluded that the respondents are professionals with an ethical and deontological behavior appropriate. It is also pointed out that professionals do not have a high degree of knowledge about their academic education, as well as their relevance and act according to their principles and values. On the other hand, there were also respondents who were not valued and did not respect the ethical and deontological principles, and the older and less literate are those who "do not comply" the code.
The performance of companies and their businesses is a pillar in the sustainability of companies. The science is not found this is just present this work, your own passability annual certifications Certificates (CC), using the perpetitive of Professional Order. For this purpose, the design was supported in a qualitative and quantitative qualification methodology using a questionnaire addressed to certified accountants. After an analysis of the results, it is concluded that the respondents are professionals with an ethical and deontological behavior appropriate. It is also pointed out that professionals do not have a high degree of knowledge about their academic education, as well as their relevance and act according to their principles and values. On the other hand, there were also respondents who were not valued and did not respect the ethical and deontological principles, and the older and less literate are those who "do not comply" the code.
Description
Dissertação submetida como requisito parcial para obtenção do grau de Mestre em Contabilidade e Finanças.
Keywords
Ética Deontologia Moral Ethics Deontology
Citation
Publisher
Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais