Discussões sobre lavagem de dinheiro nos cursos de graduação de ciências contábeis

Abstract

The crime of money laundering is defined as a set of commercial and/or financial operations, which aim to incorporate into the economy, temporarily or permanently, resources that originate from criminal acts. In Brazil, Law Nº. 9,613/98, later amended by Law nº 12,683/12, defines the accounting professional's obligation to adopt internal control practices and communicate to the competent body when suspected money laundering operations are identified. The research aims to verify the perception of Accounting Sciences students, from higher education institutions in western Santa Catarina and southwestern Paraná, in relation to undergraduate discussions on the concepts and ethics related to money laundering, considering the provisions of Law nº 12,683 /12 and in CFC Resolution nº 1,530/17. The study verified the perception of 125 students, through a survey based on research by Lubas et. al. (2021). The results were analyzed using descriptive statistics and non-parametric Kruskal Wallis and Spearman Correlation tests. The results demonstrated that students perceive the presence of subjects that address the rights and duties of accounting professionals and received guidance regarding the professional's responsibility in the face of signs of crime. However, there is limited knowledge on the subject, indicated by students' lack of knowledge on how to identify and treat suspicious money laundering operations.