ReBACC Rede de Bibliotecas da Área de Ciências Contábeis
A ReBACC foi implantada pelo Conselho Regional de Contabilidade do Estado do Rio de Janeiro (CRCRJ), visando a promover o acesso amplo e livre à informação técnico-científico da área de contabilidade aos profissionais e acadêmicos, assim como ao público em geral
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http://rebacc.crcrj.org.br/handle/123456789/3357Registro completo de metadados
| Campo DC | Valor | Idioma |
|---|---|---|
| dc.creator | Pasquali, Ketlyn da Silva | - |
| dc.creator | Dal Vesco, Delci Grapegia | - |
| dc.date | 2016-09-12 | - |
| dc.date.accessioned | 2016-12-22T14:00:46Z | - |
| dc.date.available | 2016-12-22T14:00:46Z | - |
| dc.identifier | https://cgg-amg.unb.br/index.php/contabil/article/view/1034 | - |
| dc.identifier | 10.21714/1984-3925_2016v19n2a7 | - |
| dc.identifier.uri | http://rebacc.crcrj.org.br/handle/123456789/3357 | - |
| dc.description | One of the trends in the development of accountancy is the alignment of accounting principles, ethics and civil liability. In this context, this study analyzes the perception of accountants with respect to professional ethics and liability in view of the new Brazilian civil code adopted in 2002. To examine professional ethics, we investigated the perception of accountants as to civil liability, the hypotheses of incidence, and preventive measures for protecting rights and interests in light of the new civil code, using a descriptive and quantitative approach. Data was collected by means of a questionnaire applied to a sample of 52 accountants belonging to the Accountants Union of Cascavel and Region. Comparisons were made of the responses using graphical analysis and consensus analysis. On the basis of the results obtained, we can conclude that the accountants attribute importance to the use of ethics in their professional practice and that there is very strong consensus on the obligation to carry out the accounting profession zealously and with technical expertise. With regard to the degree of knowledge concerning civil responsibility and liability in the execution of their activities, we observed that these professionals know the penalties for malicious and intentional unethical acts in the exercise of the profession. Future research could explore self-assessment for further investigation with the purpose of developing a sense of individual responsibility and critical spirit. | - |
| dc.format | application/pdf | - |
| dc.language | por | - |
| dc.publisher | Contabilidade, Gestão e Governança | - |
| dc.relation | https://cgg-amg.unb.br/index.php/contabil/article/view/1034/pdf | - |
| dc.relation | https://cgg-amg.unb.br/index.php/contabil/article/downloadSuppFile/1034/308 | - |
| dc.relation | https://cgg-amg.unb.br/index.php/contabil/article/downloadSuppFile/1034/309 | - |
| dc.source | Contabilidade, Gestão e Governança; v. 19, n. 2 (2016); 292-316 | - |
| dc.source | 1984-3925 | - |
| dc.source | 1984-3925 | - |
| dc.subject | Ética; Responsabilidade civil; Atitudes antiéticas. | - |
| dc.title | The Civil Liability of Accountants: a study focusing the new Brazilian civil code of 2002 from the perspective of professional ethics | - |
| dc.type | info:eu-repo/semantics/article | - |
| dc.type | info:eu-repo/semantics/publishedVersion | - |
| dc.type | Avaliado por Pares, Artigos | - |
| Aparece nas coleções: | Revista Contabilidade Gestão & Governança - UNB | |
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