Ética Contábil e Ética Cristã no Mundo do Trabalho

Abstract

Although capitalist society is always oblivious to the formation and ethical principles of the individual, as an accounting professional one must understand in contemporary society the role of the accountant as guiding the management / administration of entities in both economic and social matters. The purpose of this dissertation is to present the accounting principles that guide the way the Ethical Accountant works and the contribution of religion in this formation, a bibliographical approach on the authors that discuss ethics, the science of religion and an analysis of the code of ethics of the Resolution No 803/96 and its subsequent amendments. With this research we seek to understand the influence of Christian ethics on accounting ethics. We propose to verify if the religion can contribute to the construction of values and ethical attitudes in the accounting. The control of the patrimony and the bookkeeping, be it in the beginnings of civilization or in the present day, evidences the necessity of a science that can subsidize through fundamental principles, the technical norms of elaboration of the survey of the patrimony and the form of presentation of these reports to the users .In the end, we verify that religious and ethical values are impregnated in the experience of the accounting scientist, but that he can practice his profession with honesty, justice and thus contribute to the transformation of society.