A percepção da ética profissional contábil e sua relação com o cliente: um estudo prático no município de Pajeú do Piauí

Abstract

Professional ethics constitute one of the fundamental pillars for building trust-based relationships in the accounting field, especially in contexts where there is a shortage of qualified professionals. This study aims to assess the application of professional accounting ethics and its relationship with clients through an empirical study conducted in the city of Pajeú do Piauí. The research is grounded in the premise that ethics are essential for ensuring credibility, transparency, and trust in relationships between accountants and business owners. A quali-quantitative approach was adopted, involving the administration of questionnaires to companies in the local commercial sector, along with a theoretical framework based on authors such as Chiavenato, Marion, and Vasquez, as well as the guidelines of the Code of Professional Ethics for Accountants (CEPC). The results demonstrate that most accounting professionals are perceived as ethical and transparent, contributing significantly to the reliability of business decisions. However, specific instances of inappropriate conduct were identified, such as deficiencies in technical guidance and the suggestion of illegal practices, reinforcing the need for ongoing training and stronger oversight. It is concluded that ethics, beyond being a moral value, represents a competitive advantage and is indispensable for enhancing the value of the accounting profession.