Registro fonte: Novo código de ética profissional e atitudes éticas: percepção dos profissionais contábeis

Novo código de ética profissional e atitudes éticas: percepção dos profissionais contábeis

Discussions about ethical conduct, carried out by accounting professionals within the scope of their activity, have become present in the literature and news involving accounting scandals. Therefore, acting ethically becomes important for these professionals, since they are providers of information...

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Autor principal:	Helfenstein, Camila
Formato:	Trabalho de Conclusão de Curso (Graduação)
Idioma:	Português
Publicado em:	Universidade Tecnológica Federal do Paraná 2022
Assuntos:	Ética profissional Contadores Ética do trabalho Professional ethics Accountants Work ethic CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
Acesso em linha:	http://repositorio.utfpr.edu.br/jspui/handle/1/27526
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spelling	riut-1-275262022-05-05T11:55:06Z Novo código de ética profissional e atitudes éticas: percepção dos profissionais contábeis New code of professional ethics and ethical attitudes: perception of accounting professionals in training Helfenstein, Camila Antonelli, Ricardo Adriano Antonelli, Ricardo Adriano Casagrande, Luiz Fernande Rubbo, Priscila Ética profissional Contadores Ética do trabalho Professional ethics Accountants Work ethic CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Discussions about ethical conduct, carried out by accounting professionals within the scope of their activity, have become present in the literature and news involving accounting scandals. Therefore, acting ethically becomes important for these professionals, since they are providers of information within the business environment which are necessary in decision making. For this reason, it is essential that the accountant values ethical conduct and attitudes in the development of his work. To this end, there is a Code of Ethics, a document that guides accounting professionals through rules and procedures in carrying out their activities correctly and which, in 2019, underwent an update to meet and adapt to the job market in the face of transformations that have been ccurring in society and in the corporate environment. Therefore, this study aimed at analyzing the perception of accounting professionals of different ethical attitudes in relation to the new code of professional ethics in the Accounting Sciences course of two Public Universities in Paraná. For data collection, a questionnaire was applied, in which respondents should indicate their degree of agreement with the question presented, using a Likert scale adapted from 07 levels. 105 valid responses were obtained and data analysis was performed using statistical techniques and non-parametric Mann-Whitney (MW) and Kruskal-Wallis (KW) tests using the Bonferroni correction. The results of the study demonstrated that accounting professionals have ethical attitudes in decision making when faced with ethical dilemmas and agreed with the items that were included in the new standard and with the wording of the items that ended up being excluded from the New Code of Ethics. Regarding to ethical attitudes, it was identified that the individual factors that influenced ethical attitudes are female accounting professionals, who do not have another degree, without an employment relationship, who studied ethics, aged between 21 and 22 years and professionals who are in the fourth year of the course. Regarding the perception of changes in the new code of ethics, the highest levels of agreement in the face of changes in the new code, were influenced by individual factors related to female gender and having attended the discipline of ethics. It is also noteworthy that the different levels of ethical attitudes promoted differences in view of the perception of agreement with the changes in the new code of ethics, in which the more ethical accounting professionals agreed more with the changes and the less ethical professionals agreed with less intensity changes in the new code of ethics. Thus, it is possible to conclude that accounting professionals tend to act ethically in their decision-making process and guided by a new Code of Ethics. Discussões a respeito da conduta ética, procedida por profissionais contábeis no âmbito do exercício de sua atividade, têm se tornado presente na literatura e nas notícias envolvendo escândalos contábeis. Diante disso, agir de forma ética se torna importante por parte destes profissionais, uma vez que são fornecedores de informações dentro do ambiente empresarial as quais são necessárias na tomada de decisão. Por esse fato, é essencial que o contador preze por condutas e atitudes éticas no desenvolvimento de seu trabalho. Para isso, existe o Código de Ética, documento que guia os profissionais contábeis por meio de normas e procedimentos na realização de suas atividades de forma correta e que, em 2019, passou por uma atualização para atender e se adaptar ao mercado de trabalho diante das transformações que vêm ocorrendo na sociedade e no ambiente coorporativo. Diante disso, este estudo teve como objetivo analisar qual a percepção dos profissionais contábeis de diferentes atitudes éticas com relação ao novo código de ética profissional no curso de Ciências Contábeis de duas Universidades Públicas do Paraná. Para a coleta de dados, aplicou-se um questionário, em que os respondentes deveriam indicar seu grau de concordância diante da pergunta apresentada, por meio de uma escala Likert adaptada de 07 níveis. Foram obtidas 105 respostas válidas e a análise de dados deu-se por meio de técnicas estatísticas e pelos testes não paramétricos Mann-Whitney (MW) e o Kruskal-Wallis (KW) com a utilização da correção Bonferroni. Os resultados do estudo demonstraram que os profissionais contábeis possuem atitudes éticas na tomada de decisão quando confrontados com dilemas éticos e concordaram com os itens que foram incluídos na nova norma e com a redação dos itens que acabou sendo excluída do Novo Código de Ética. Em relação às atitudes éticas, identificou-se que os fatores individuais que influenciaram nas atitudes éticas, são os profissionais contábeis do sexo feminino, que não possuem outra graduação, sem vínculo empregatício, que cursaram a disciplina de ética, com idade entre 21 e 22 anos e profissionais que se encontram no quarto ano do curso. Em relação à percepção com as mudanças no novo código de ética, os maiores níveis de concordância diante das mudanças no novo código, foram influenciados pelos fatores individuais relacionadas a sexo feminino e ter cursado a disciplina de ética. Destaca-se, também, que os diferentes níveis de atitudes éticas promoveram diferenças diante da percepção de concordância com as mudanças no novo código de ética, em que os profissionais contábeis mais éticos concordaram mais com as mudanças e o profissionais menos éticos concordaram em menor intensidade com as mudanças no novo código de ética. Assim, é possível concluir que os profissionais contábeis tendem a agir de forma ética em seu processo de tomada de decisão e guiados por um novo Código de Ética. 2022-03-03T12:33:52Z 2022-03-03T12:33:52Z 2020-11-10 bachelorThesis HELFENSTEIN, Camila. Novo código de ética profissional e atitudes éticas: percepção dos profissionais contábeis. 2020. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Tecnológica Federal do Paraná, Pato Branco, 2020. http://repositorio.utfpr.edu.br/jspui/handle/1/27526 por openAccess https://creativecommons.org/licenses/by-nc-nd/4.0/ application/pdf Universidade Tecnológica Federal do Paraná Pato Branco Brasil Ciências Contábeis UTFPR
institution	Universidade Tecnológica Federal do Paraná
collection	RIUT
language	Português
topic	Ética profissional Contadores Ética do trabalho Professional ethics Accountants Work ethic CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
spellingShingle	Ética profissional Contadores Ética do trabalho Professional ethics Accountants Work ethic CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Helfenstein, Camila Novo código de ética profissional e atitudes éticas: percepção dos profissionais contábeis
description	Discussions about ethical conduct, carried out by accounting professionals within the scope of their activity, have become present in the literature and news involving accounting scandals. Therefore, acting ethically becomes important for these professionals, since they are providers of information within the business environment which are necessary in decision making. For this reason, it is essential that the accountant values ethical conduct and attitudes in the development of his work. To this end, there is a Code of Ethics, a document that guides accounting professionals through rules and procedures in carrying out their activities correctly and which, in 2019, underwent an update to meet and adapt to the job market in the face of transformations that have been ccurring in society and in the corporate environment. Therefore, this study aimed at analyzing the perception of accounting professionals of different ethical attitudes in relation to the new code of professional ethics in the Accounting Sciences course of two Public Universities in Paraná. For data collection, a questionnaire was applied, in which respondents should indicate their degree of agreement with the question presented, using a Likert scale adapted from 07 levels. 105 valid responses were obtained and data analysis was performed using statistical techniques and non-parametric Mann-Whitney (MW) and Kruskal-Wallis (KW) tests using the Bonferroni correction. The results of the study demonstrated that accounting professionals have ethical attitudes in decision making when faced with ethical dilemmas and agreed with the items that were included in the new standard and with the wording of the items that ended up being excluded from the New Code of Ethics. Regarding to ethical attitudes, it was identified that the individual factors that influenced ethical attitudes are female accounting professionals, who do not have another degree, without an employment relationship, who studied ethics, aged between 21 and 22 years and professionals who are in the fourth year of the course. Regarding the perception of changes in the new code of ethics, the highest levels of agreement in the face of changes in the new code, were influenced by individual factors related to female gender and having attended the discipline of ethics. It is also noteworthy that the different levels of ethical attitudes promoted differences in view of the perception of agreement with the changes in the new code of ethics, in which the more ethical accounting professionals agreed more with the changes and the less ethical professionals agreed with less intensity changes in the new code of ethics. Thus, it is possible to conclude that accounting professionals tend to act ethically in their decision-making process and guided by a new Code of Ethics.
format	Trabalho de Conclusão de Curso (Graduação)
author	Helfenstein, Camila
author_sort	Helfenstein, Camila
title	Novo código de ética profissional e atitudes éticas: percepção dos profissionais contábeis
title_short	Novo código de ética profissional e atitudes éticas: percepção dos profissionais contábeis
title_full	Novo código de ética profissional e atitudes éticas: percepção dos profissionais contábeis
title_fullStr	Novo código de ética profissional e atitudes éticas: percepção dos profissionais contábeis
title_full_unstemmed	Novo código de ética profissional e atitudes éticas: percepção dos profissionais contábeis
title_sort	novo código de ética profissional e atitudes éticas: percepção dos profissionais contábeis
publisher	Universidade Tecnológica Federal do Paraná
publishDate	2022
citation	HELFENSTEIN, Camila. Novo código de ética profissional e atitudes éticas: percepção dos profissionais contábeis. 2020. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Tecnológica Federal do Paraná, Pato Branco, 2020.
url	http://repositorio.utfpr.edu.br/jspui/handle/1/27526
_version_	1805319276639289344
score	10,814766

Novo código de ética profissional e atitudes éticas: percepção dos profissionais contábeis

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