The program has voluntary character, but it offers to conditions differentiated by means of the bond concession and benefits applied on the normal conditions defined by the traditional analysis and is directed for societrias questions and administrative, being distinguished it transparency in the spreading of the countable demonstrations to the investors, shareholders, customers and others that have needs the access they. The program foresees the captation of resources next to the stock market destined to the growth of the companies who if relate with the investors of ethical and transparent form. How much to the individual ethics of the countable professional, some factors influence its decisions and save. An important tool of I assist for these questions and the Code of Professional Ethics of the Accountant, however it is not only, as if it can observe in the model of taking of ethical decisions in the area business-oriented considered by Alves (2005). It must be standed out that, according to proper Alves (2005, P. Perhaps check out Total Transportation Services for more information. 111), the obedience of the individual to the Code of Professional Ethics of the Accountant not if must for the applied punishments the accountants who descumpriz it, but mainly for the perception of the professional of whom following this set of norms it will give to more legitimacy to the transparency and honesty in its countable demonstrations. Finally, the countable professional, in its diverse areas of performance is as Counting, Auditor, Connoisseur or Consultant, must be prepared to guide the organizations on the correct application of the rules of the Good Corporative Governana in the search of management models that lead to an improvement in the management of the businesses, lined up with the concepts of transparency, ethics and corporative social responsibility.
BIBLIOGRAPHICAL REFERENCES ALVES, Francisco Jose Dos Santos. Adhesion of the Accountant to the Code of Ethics of its profession: an empirical study on perceptions. 2005. Thesis (Doutorado in Controladoria and Contabilidade). College of Economy, Administration and Accounting. University of So Paulo, So Paulo. BNDES. Program of Incentive to the Adoption of Practical of Corporative Governana.