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Authors
Advisor(s)
Abstract(s)
No exercício da sua atividade, os contabilistas deparam-se diariamente com variados dilemas e desafios. Estas situações decorrem, por um lado, das constantes alterações às obrigações fiscais e do crescente aumento das exigências fiscais do sistema tributário e aduaneiro nacional. Por outro lado, verifica-se uma saturação do mercado de trabalho devido ao número de profissionais e ao baixo nível de criação de novas empresas em Portugal. Estes fatores vêm fragilizar a profissão de contabilista, originando uma desvalorização e banalização da mesma na sociedade. Esta dissertação investiga as relações entre a ética profissional, comprometimento profissional e o reconhecimento profissional da sociedade relativamente à profissão de Contabilista Certificado. Para tal, compara as perceções dos profissionais de contabilidade e dos estudantes de contabilidade (futuros profissionais). Nestes moldes foi possível constatar que a ética profissional influencia o comprometimento na profissão de contabilista. Assim, quanto mais elevado é o nível de ética, mais elevado é o comprometimento profissional. O reconhecimento profissional por parte da sociedade influencia o comprometimento profissional, assim quanto maior é o reconhecimento percebido pelos indivíduos maior é o seu comprometimento profissional. E por fim, quanto maior é o reconhecimento profissional por parte da sociedade, maior é a ética profissional. No confronto de perceções entre profissionais e futuros profissionais não se verificou divergências significativas no que toca à ética profissional e comprometimento profissional. No entanto verificou-se que na ótica dos profissionais o nível de reconhecimento profissional por parte da sociedade é inferior ao apresentado pelos estudantes.
Accounting professionals face daily dilemmas and challenges in the exercise of their activity. This situation results from several factors, for example, the constant changes in the tax system and the overgrowing requirements to fulfill the national tax authority obligations. There is a market saturation regarding the number of accounting professionals and the low business creation rate in Portugal. These factors minimize and depreciate the accounting career leading her to be underestimated in society. This research studies the relations between professional ethics, professional commitment and society’s recognition regarding the certified accountant profession, among accounting professionals and accounting students (future professionals), and on the other hand seeks to confront their perceptions. In this way, it was possible to verify that professional ethics influence the commitment in the accounting profession, so the higher the ethics level, the higher the professional commitment. The society recognition influences the professional commitment, so the more recognition is felt by the individuals, the greater their professional commitment. And finally, the higher is the recognition by society, greater is the professional ethics. In the confrontation, between professional and future professionals perceptions, there were no significant divergences regarding professional ethics and professional commitment. However, it was verified that, from the professionals’ point of view, the level of recognition by the society is inferior to that presented by the students.
Accounting professionals face daily dilemmas and challenges in the exercise of their activity. This situation results from several factors, for example, the constant changes in the tax system and the overgrowing requirements to fulfill the national tax authority obligations. There is a market saturation regarding the number of accounting professionals and the low business creation rate in Portugal. These factors minimize and depreciate the accounting career leading her to be underestimated in society. This research studies the relations between professional ethics, professional commitment and society’s recognition regarding the certified accountant profession, among accounting professionals and accounting students (future professionals), and on the other hand seeks to confront their perceptions. In this way, it was possible to verify that professional ethics influence the commitment in the accounting profession, so the higher the ethics level, the higher the professional commitment. The society recognition influences the professional commitment, so the more recognition is felt by the individuals, the greater their professional commitment. And finally, the higher is the recognition by society, greater is the professional ethics. In the confrontation, between professional and future professionals perceptions, there were no significant divergences regarding professional ethics and professional commitment. However, it was verified that, from the professionals’ point of view, the level of recognition by the society is inferior to that presented by the students.
Description
Mestrado em Contabilidade
Keywords
Contabilista certificado Ética Deontologia Moral Comprometimento