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).

O cultivo de soja destaca-se no cenário internacional como um produto expressivo na pauta de exportação do país. Assim, conhecer as relações de produção, entre elas a tecnologia e o trabalho, pode proporcionar informações relevantes principalmente para a tomada de decisão nesse setor. Devido a isso, este artigo tem como objetivo especificar a função de produção do cultivo de soja em grãos para municípios produtores dos estados de Mato Grosso, Paraná, Rio Grande do Sul e Goiás, no ano de 2016, com base no Censo Agropecuário de 2016 e informações da Relação Anual de Informações Sociais (RAIS). Esses estados se destacam na produção de soja por serem os quatros maiores produtores (nessa ordem) durante as últimas 10 safras. Ao utilizar o modelo Cobb-Douglas, como função de produção da soja e as variáveis área plantada, horas de trabalho contratadas e capital (máquinas agrícolas), foi possível estimar os parâmetros de produtividade do trabalho e capital usando o método dos Mínimos Quadrados Ordinários (MQO). Os resultados apontam que, em média, a produtividade do trabalho no Mato Grosso é maior do que nos demais estados, porém, a produtividade do capital não foi significativa nesse estado.

The presente study sought identifying the perception of expert accountants of the state of Mato Grosso as to the valuation of expert work. The sample was characterized as qualitative, descriptive and field research. Its sample is composed of all expert accountants who work in the state of Mato Grosso and which are in the Bank of Experts, Translators and Interpreters of the judiciary. The data collection instrument used was a questionnaire, with closed-ended questions based on a five-point Likert scale. The questionnaire was made available to the respondents through the experts' e-mail addresses. The results showed that most of the experts are satisfied with their work as accountants. The results showed that most experts perceive themselves as satisfied with their function as accountants.

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).

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