Resumo:A presente pesquisa teve como objetivo analisar a percepção dos profissionais de contabilidade do município de Petrolina -PE acerca das dificuldades no cumprimento ao código de ética profissional. A pesquisa se classifica como predominantemente quantitativa. Foi aplicado um questionário estruturado com 24 (vinte e quatro) questões, para uma amostra de 103 (cento e três) profissionais de contabilidade, sobre o grau de dificuldade no cumprimento das determinações do Código de Ética Profissional do Contador. Os resultados evidenciam os profissionais possuem dificuldade em cumprir alguns deveres, concluindo-se, também, que o grau de conhecimento sobre o código de ética de cerca de 40% dos entrevistados não é aprofundado. Conclui-se, por fim, pela necessidade de melhorar a linguagem do código de ética pra melhor entendimento por parte dos contadores.Abstract: The present research had the objective of analyzing the perception of accounting professionals of the municipality of Petrolina -PE about the difficulties in complying with the code of professional ethics. The research is classified as predominantly quantitative. A structured questionnaire was applied with 24 (twenty four) questions, for a sample of 103 (one hundred and three) accounting professionals, about the degree of difficulty in complying with the determinations of the Professional Code of Ethics of the Accountant. The results show that professionals have difficulty fulfilling some of their duties, and it is also concluded that the degree of knowledge about the code of ethics of about 40% of respondents is not deepened. Finally, it is concluded by the need to improve the language of the code of ethics for better understanding by accountants.
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