PROFESSIONAL ETHICS IN THE ACCOUNTING ENVIRONMENT: FUNDAMENTALS AND IMPACT

Abstract

The present work aims to present a brief reflection on the ethics of accounting professionals, the justification for this research is the need to analyze their stance in general, since the practice of this activity involves a series of functions that, and applications of human values ​​over behavior, resulting in a transparent stance in productive activities, related works such as that of Vasquez (2022) ethical values ​​can be divided into three autonomous ways, including temperance and moderation; justice, which includes equality and support for others; and respect, which is part of peace and love for nature. According to Ribeiro (2016), the ethical climate in organizations is the subject of many studies, as it influences other types of organizational climate, and also helps to motivate ethical practices in the entity. Thus, observing that the ethical climate is fundamental for organizations. It is concluded that it is extremely important that the accounting professional carries out the profession with strong ethics to make a difference in a very competitive field.