ETHICS IN THE ACCOUNTING PROFESSION

perception of Accounting students at the University of Northern Paraná (UENP)

Abstract

Accounting is a vital source of information, and it must be prepared in accordance with the Code of Ethics (and Brazilian accounting standards) to ensure the economic security of internal and external users in decision-making. Based on this context, the objective of the research is to investigate the perception of students of the Accounting Sciences course at the State University of Northern Paraná (UENP) about professional ethics and its relevance in the exercise of the accounting profession. This is a descriptive research with a quantitative-qualitative approach following a bibliographic and survey strategy. The data was collected through an online questionnaire through Google Forms in the first half of 2024. A total of 94 forms were obtained from students from the 1st to the 4th year, where they revealed significant knowledge about the Code of Ethics, but points out contradictions and lack of familiarity with the current rules.