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- Title
O PAPEL ÉTICO DO CONTADOR NO SETOR PÚBLICO.
- Authors
Cabral Pedrosa, Alfeu; de Oliveira Souza, Jeferson; Santos Paiva, Paulo Sérgio
- Abstract
This article examines the ethical role of the public sector accountant in Brazil, focusing on the application of professional ethical codes and legal regulations such as the Fiscal Responsibility Law. The importance of integrity, transparency, and compliance for responsible financial management is emphasized. Accountants face challenges in interpreting regulations in a dynamic regulatory environment, necessitating continuous adaptation to legislative and technological changes. Continuing education is essential to prepare professionals to foster an ethical organizational culture. The integration of advanced technologies can optimize accounting processes and enhance transparency in public operations. The study underscores the crucial role of the public sector accountant in transparent governance and maintaining public trust in government institutions.
- Subjects
ACCOUNTANTS; POLITICAL trust (in government); CODES of ethics; CORPORATE culture; PUBLIC sector
- Publication
Revista Foco (Interdisciplinary Studies Journal), 2024, Vol 17, Issue 7, p1
- ISSN
1981-223X
- Publication type
Article
- DOI
10.54751/revistafoco.v17n7-048