THE APPLICABILITY OF THE ACCOUNTING PROFESSIONAL CODE OF ETHICS IN THE ACCOUNTING OFFICES IN THE MUNICIPALITY OF SAPEAÇU-BA

Abstract

With the advent of globalization, the evolution of information technology, in addition to the increasingly competitive accounting sector, especially in the "post" pandemic period of Covid-19, the efficiency, quality and ethical posture of the accountant are increasingly required, both in the public and private sector. Therefore, the quality of the service provided by the accounting professional is directly related to ethical and moral conduct, complying with the rules of the Code of Ethics of the category. In this way, this work has as objective to analyze the applicability of the Code of Ethics of the Accounting Professional in the city of Sapeaçu - BA. Regarding its approach, it is a qualitative, descriptive, exploratory research, where questionnaires were applied to 08 accounting professionals in the year 2022, with 27 questions organized on a Likert scale. The data obtained were tabulated in a Microsoft Office Excel 2016 spreadsheet, where it was found that only 25% of respondents partially agreed to have a high level of knowledge of the CEPC. On the other hand, 62.5% of the participants partially or totally agree in using the CEPC in view of the ethical dilemmas of the profession. In addition, even though, most of respondents agree that the code of conduct helps the professional to remain in the job market, these professionals believe that the ethics code difficult to exercise the accounting profession due to its bureaucracy.