An empirical study on the importance professional code of ethics for accountants

Authors

  • Francisco José dos Santos Alves Universidade Estácio de Sá
  • Nahor Plácido Lisboa Universidade de São Paulo; Faculdade de Economia, Administração e Contabilidade; Departamento de Contabilidade e Atuária
  • Elionor Farah Jreige Weffort Fundação Escola de Comércio Álvares Penteado
  • Maria Thereza Pompa Antunes Universidade Presbiteriana Mackenzie; Centro de Ciências Sociais e Aplicadas

DOI:

https://doi.org/10.1590/S1519-70772007000300006

Keywords:

Professional Ethics, Ethics Code, Accountants, Ethics

Abstract

This study aims to investigate the influence of the Code of Ethics (CEPC) in the ethical decision-making process of Brazilian accountants. It adopts a descriptive research approach and a quantitative method for analysis of data. Questionnaires were conducted via Internet and returned by 2262 accountants and accountant technicians, certified and chartered by the Regional Council of Accounting in the states of Rio de Janeiro, São Paulo, Minas Gerais and Rio Grande do Sul. The results obtained show, among others, a contradiction: approximately 73% of professionals polled totally agree with the statement claiming that the Code is important as a guide of conduct; however, only 44% are willing to comply with the guidelines established by the Federal Council of Accounting.

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Published

2007-06-01

Issue

Vol. 18 (2007): Número Especial

Section

Articles

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How to Cite

Alves, F. J. dos S., Lisboa, N. P., Weffort, E. F. J., & Antunes, M. T. P. (2007). An empirical study on the importance professional code of ethics for accountants . Revista Contabilidade & Finanças, 18(spe), 58-68. https://doi.org/10.1590/S1519-70772007000300006