Ética profissional na contabilidade: percepções e desafios entre contadores da cidade de Teresina - PI

Abstract

Professional ethics is a fundamental principle in accounting, ensuring the integrity, transparency, and reliability of financial information. This study aims to analyze the perception of accountants in the city of Teresina-PI regarding professional ethics, identifying challenges and the influence of the regional context on ethical conduct. A qualitative approach was adopted, including a bibliographic review and the application of questionnaires to practicing accountants in the region. The results indicated that factors such as political pressure, economic interests, and gaps in regulatory oversight influence ethical decision-making in local accounting practices. Additionally, it was found that technology can both support the promotion of ethics and present challenges in adapting to new industry requirements. It is concluded that continuous education, stronger regulatory oversight, and the promotion of corporate social responsibility are essential to strengthening a more robust ethical culture among accountants in Teresina.