Pereira, D. da S.S. and Santos, D.R.T. 2024. THE PERCEPTION OF ACCOUNTING PROFESSIONALS FROM A MUNICIPALITY IN BAHIA ON THE INFLUENCE OF THE CODE OF ETHICS ON NEW ACCOUNTING PRACTICES IMPLEMENTED THROUGH SPED – PUBLIC DIGITAL BOOKKEEPING SYSTEM . Revista Ibero-Americana de Humanidades, Ciências e Educação. 10, 7 (Jul. 2024), 2927–2935. DOI:https://doi.org/10.51891/rease.v10i7.15003.