Ethics and professional deontology: An approach to the accounting profession in Mozambique

Professional ethics and deontology are basic principles in the actions of professionals in any area. In order to analyze the ethics and deontology of professionals in the accounting profession, a qualitative and applied study was carried out to understand the topic of ethics and deontology in accounting. To achieve this objective, a bibliographical research and case study were carried out where the sample consisted of 10 SMEs located in Maputo - Mozambique. The study concluded that the observance of ethics and deontology, despite being mastered by all professionals, still constitutes a challenge for its full application since there are frequent cases of non-observance in the actions of accounting professionals, whether deliberately or not. As a way to overcome these challenges, it is suggested the need to undertake pedagogical actions by those involved in the training and management of these professionals to ensure compliance with the code of conduct so that companies and society benefit from this improvement.