A relação da ética profissional com a qualidade da informação contábil

Abstract

It is required by the accounting professionals to provide quality information and based on honest and ethical procedures, so as to ensure the usefulness of the information, thus it is essential that the professionals adopt in their routine Ethical practices and aimed at the quality of its services. In this context, this study aims to demonstrate the relationship of professional ethics with the quality of information provided by them. This is a survey, with application of a questionnaire that was forwarded to accounting professionals and obtained a return of 64 valid responders. The questionnaire sought to meet the objective of the study through questions related to professional ethical positioning in relation to issues involving the quality of accounting information. Data analysis was performed descriptively and also with the chi-square adherence test, to verify the relationship between respondents characteristics and their positioning regarding the questions. The results show that the professional knows the code of Professional ethics of the accountant and who believe that moral and ethical principles are determinant for the quality of information. It was possible to identify that the professionals believe that they commit more acts considered unethical against the tax/government. It was noted that the reconciliation between attending the IRS and managers was the most chosen option among professionals and reliability is the fundamental characteristic to obtain the quality of information. The statistical test showed that the female gender and the professionals with the lowest age group were questioned in order to record the loss of inventory, corresponding to 31.3% of the sample. However, in general, it is concluded that professionals identify ethics as a determinant factor for the quality of information and have a propensity to act ethically aiming to provide quality information when confronted with ethical dilemmas.