Dada a importância do profissional contabilista nas relações de negócios no contexto empresarial, é relevante observar o comportamento moral e ético destes profissionais nas relações com seus pares. O estudo objetivou analisar as principais infrações cometidas pelos contabilistas com registro no Conselho Regional de Contabilidade do Estado de Mato Grosso (CRC-MT) e as penalidades a eles aplicadas. Em relação a abordagem adotada a pesquisa caracterizou-se como descritiva em forma de levantamento. Para tanto, a coleta dos dados limitou-se as informações referentes aos processos transitados em julgados expostas no portal da transparência do CRC-MT no período de 2015 a 2018. A coleta de dados foi realizada a partir do portal da transparência do referido conselho entre os meses de agosto e outubro de 2019. Os resultados apontam um total de 1.304 infrações cometidas, sendo que a Declaração de Comprovação de Percepção de Rendimentos (Decore) irregular corresponde a 23,54% do total de infrações. Quanto às penalidades, as multas e advertências reservadas foram as mais aplicadas. Ressalta-se, porém, que um processo pode resultar em mais de uma decisão, correspondendo a uma penalidade ética e outra disciplinar, como é o caso da multa e advertência reservada, respectivamente.

Given the importance of the professional accountant in business relations in the business context, it is relevant to observe the moral and ethical behavior of these professionals in their relations with their peers. The study aimed to analyze as the main infrastructures committed by accountants registered with the Regional Accounting Council of the State of Mato Grosso (CRC-MT) and as penalties applied to them in the period from 2015 to 2018. In relation to the approach adopted in research characterized- whether as a survey. The population consists of accountants registered in the council who have been prosecuted and penalized, in the period between 2015 and 2018. Data collection was carried out through the CRC-MT information portal, between the months of August and October of 2019. The results show a total of 1,304 infractions committed, with irregular Decore (Proof of Income Perception Statement) representing 23.54% of the total. As for penalties, fines and private warnings stood out the most. It should be noted, however, that a process for infraction can result in more than one decision, corresponding to an ethical and disciplinary penalty (a fine and a private warning).

No abstract

Given the importance of the professional accountant in business relations in the business context, it is relevant to observe the moral and ethical behavior of these professionals in their relations with their peers. The study aimed to analyze as the main infrastructures committed by accountants registered with the Regional Accounting Council of the State of Mato Grosso (CRC-MT) and as penalties applied to them in the period from 2015 to 2018. In relation to the approach adopted in a research characterized- whether as a survey. The population consists of accountants registered in the council who have been prosecuted and penalized, in the period between 2015 and 2018. Data collection was carried out through the CRC-MT information portal, between the months of August and October of 2019. The results show a total of 1,304 infractions committed, with irregular Decore (Proof of Income Perception Statement) representing 23.54% of the total. As for penalties, fines and private warnings stood out the most. It should be noted, however, that a process for infraction can result in more than one decision, corresponding to an ethical and disciplinary penalty (a fine and a private warning).

No abstract