THE IMPORTANCE OF ETHICS IN THE ACCOUNTING PROFESSION

Authors

  • Damião Alberto de Sousa Universidade Estadual do Ceará- UECE
  • Hugo Azevedo Rangel de Morais Universidade Estadual do Ceará- UECE

DOI:

https://doi.org/10.51891/rease.v10i6.14654

Keywords:

Ethics. Profession. Accounting.

Abstract

The importance of ethics in the profession is the theme of this work, with the general objective being to understand its importance in facts that are in agreement or disagreement with the company. Seek knowledge and develop work on types of ethics. The issue reflects on the growing technological evolution that society participates in daily, with information that is essential in companies, in which the concern is: what strategy should be used to maintain professional ethics when working on the acquisition of goods, investments and operational planning? Therefore, what justifies the research is to focus on accounting as a professional, who needs to understand the entity's information through the analysis of accounting records, preparation of financial statements and the development of leading the company's entire process ethically. Therefore, the development of this work is of a bibliographic nature, based on the theoretical studies of authors on the topic addressed. The relevance of the work in academia will serve as a basis for future research.

Author Biographies

Damião Alberto de Sousa, Universidade Estadual do Ceará- UECE

Aluno do Curso de Ciências Contábeis da Universidade Estadual do Ceará- UECE.

Hugo Azevedo Rangel de Morais, Universidade Estadual do Ceará- UECE

Professor do curso de Ciências Contábeis da Universidade Estadual do Ceará- UECE.

Published

2024-06-24

How to Cite

Sousa, D. A. de, & Morais, H. A. R. de. (2024). THE IMPORTANCE OF ETHICS IN THE ACCOUNTING PROFESSION. Revista Ibero-Americana De Humanidades, Ciências E Educação, 10(6), 3897–3914. https://doi.org/10.51891/rease.v10i6.14654