Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/6219
Título: The Civil Liability of Accountants: a study focusing the new Brazilian civil code of 2002 from the perspective of professional ethics
Palavras-chave: Ética; Responsabilidade civil; Atitudes antiéticas.
Editora / Evento / Instituição: Journal of Accounting, Management and Governance
Revista Contabilidade, Gestão e Governança
Descrição: 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.
URI: http://rebacc.crcrj.org.br/handle/123456789/6219
Outros identificadores: https://www.revistacgg.org/contabil/article/view/1034
10.21714/1984-3925_2016v19n2a7
Aparece nas coleções:Contabilidade, Gestão e Governança - UNB

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