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Fatores explicativos da rescisão contratual no âmbito da atividade profissional do contabilista certificado
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2.65 MB | Adobe PDF |
Advisor(s)
Abstract(s)
Este estudo analisa a relação contratual entre o Contabilista Certificado e as entidades a quem presta serviços, nomeadamente os motivos de rescisão contratual quando estiver em causa o cumprimento dos normativos, deontológico e estatutário e a relação entre essa rescisão e as características sociais e biográficas dos inquiridos. Com base numa amostra de 358 respostas válidas, com evidência de 232 rescisões, recolhidas através de um questionário online dirigido aos contabilistas certificados, os testes não paramétricos e os modelos logit permitem concluir que estes profissionais tendem a concordar que o contrato deve ser rescindido quando estiver em causa o cumprimento dos normativos e atuam em conformidade. Contudo, encontram-se diferenças estatisticamente significativas em função das características sócio-biográficas e profissionais dos inquiridos. Atributos como a formação ética e a honestidade estão positivamente associados com a rescisão contratual, o que sugere que os profissionais com mais formação se mostram mais sensibilizados para as consequências do não cumprimento da legislação. E, contrariamente ao esperado, os profissionais que se qualificam para exercer também as atividades de revisor oficial de contas, professor, consultor ou formador apresentam maior probabilidade de não rescindir do que de rescindir, o que pode ser justificado pelo acompanhamento mais próximo dos clientes, evitando situações de rotura. Os resultados desta investigação são pertinentes na medida em que alertam para a importância do reforço do papel da Ordem dos Contabilistas Certificados no enforcement dos padrões de conduta profissional e na insistência e aposta na necessidade de formação profissional.
The Statutes of the Order of Certified Accountants and the Code of Ethics of Certified Accountants regulate professional practice. They define the duties and rights of certified accountants, and establish the ethical principles guiding their professional activity. The relationship between certified accountants and their clients must be supported by a written contract, which cannot include clauses contrary to the provisions of these instruments. This research explores the contractual relationship between certified accountants and their clients, namely the reasons for contract termination when compliance with legal and professional regulation is at risk, and how contract termination relates to certified accountants’ characteristics. A sample of 358 valid answers to an online questionnaire submitted to certified accountants was explored utilizing non-parametric tests and logit models. The findings show that certified accountants tend to agree that contracts should terminate whenever compliance with accountancy professional regulations is at risk and, thus, act accordingly. However, there are some statistically significant differences with respect to certain socio-biographical and professional attributes of the inquired certified accountants. Attributes such as honesty and ethics training or educational background are positively associated with the termination of a contract, suggesting that certified accountants with higher training and educational levels are more aware of the consequences of non-compliance with legal and other professional regulation. Surprisingly, accounting professionals who qualify as well for auditing, consulting and teaching roles show a higher probability of continuing than terminating a contract with a client. This may be caused by closer professional relationships, which could discourage contract termination. Our research findings are relevant in two ways. Firstly, they emphasize the important role of the Order of Certified Accountants (certified accountants’ professional body) and other public professional associations in upholding professional standards of conduct. Lastly, they highlight the need to provide and develop accountants’ professional training.
The Statutes of the Order of Certified Accountants and the Code of Ethics of Certified Accountants regulate professional practice. They define the duties and rights of certified accountants, and establish the ethical principles guiding their professional activity. The relationship between certified accountants and their clients must be supported by a written contract, which cannot include clauses contrary to the provisions of these instruments. This research explores the contractual relationship between certified accountants and their clients, namely the reasons for contract termination when compliance with legal and professional regulation is at risk, and how contract termination relates to certified accountants’ characteristics. A sample of 358 valid answers to an online questionnaire submitted to certified accountants was explored utilizing non-parametric tests and logit models. The findings show that certified accountants tend to agree that contracts should terminate whenever compliance with accountancy professional regulations is at risk and, thus, act accordingly. However, there are some statistically significant differences with respect to certain socio-biographical and professional attributes of the inquired certified accountants. Attributes such as honesty and ethics training or educational background are positively associated with the termination of a contract, suggesting that certified accountants with higher training and educational levels are more aware of the consequences of non-compliance with legal and other professional regulation. Surprisingly, accounting professionals who qualify as well for auditing, consulting and teaching roles show a higher probability of continuing than terminating a contract with a client. This may be caused by closer professional relationships, which could discourage contract termination. Our research findings are relevant in two ways. Firstly, they emphasize the important role of the Order of Certified Accountants (certified accountants’ professional body) and other public professional associations in upholding professional standards of conduct. Lastly, they highlight the need to provide and develop accountants’ professional training.
Description
Keywords
Contabilista certificado Código deontológico Estatuto Ordem dos contabilistas certificados Rescisão contratual Modelos logit e logit multinomial