THE ETHICAL ROLE OFACCOUTING PROFESSIONALS IN THE OVERSIGHT AND ANALISIS OF DOCUMENTS: CONTRIBUTIONS TO GOOD GOVERNANCE IN BENGUELA – ANGOLA
DOI:
https://doi.org/10.63330/armv1n8-020Keywords:
Professional ethics, Public accounting, Transparency, Accountability, Good governanceAbstract
This article analyzes the ethical role of accounting professionals in the verification, oversight, and interpretation of accounting and tax documents, considering the impact of these practices on transparency, accountability, and good governance in the Angolan public sector. The study presents a theoretical framework on professional ethics in accounting, applicable deontological standards, and internal control mechanisms, followed by a methodological proposal based on a case study and semi-structured interviews with public sector accountants in Angola. The resultsdiscussed in light of the literature show that strong ethical practices, combined with technical capacity, are crucial for preventing fraud, improving the quality of financial information, and strengthening public trust. The choice of this topic is based on the growing need to reflect on the role of ethics in accounting and its contribution to good governance, especially in contexts where transparency and fiscal responsibility are essential for sustainable development. In the Angolan context, institutional consolidation and the strengthening of public trust require accounting practices grounded in ethics and transparency, in order to mitigate risks of corruption and mismanagement of resources. From an academic perspective, the research provides theoretical and practical contributions that deepen the understanding of ethics applied to accounting and expand scientific production in a strategic area. Therefore, the study is justified by its social relevance by proposing reflections that can strengthen governance in Angola and by its scientific relevance by consolidating a theoretical basis that supports more ethical, transparent, and credible accounting practices.
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