Acciones que afectan la etica del contador publico en colombia entre los años 2019 y 2021
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Date
2023-05-31
Director(s)
Publisher
Universidad Antonio Nariño
Campus
Program
Degree obtained
Document type
COAR type
http://purl.org/coar/resource_type/c_7a1f
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Abstract
The ethics of the public accountant is a constantly discussed aspect in Colombian
higher education, taking into account the countless corrupt situations that
Colombian society faces in accounting, tax and financial matters. For this reason,
the objective of the research was to identify the factors that influence the trend
towards unethical actions by public accountants in Colombia according to research
carried out during the years 2019-2021. The methodology consisted of a qualitative
approach of documentary design and descriptive type, with 20 investigations
consulted in information sources from 2019 to 2021. The results based on three
variables that were, incidence of the ethical teaching of the public accountant,
principles and values of the public accountant violated in Colombia and the ethical
training needs of the Colombian public accountant, reflected the impact of education
in the consolidation of ethical attitudes in public accountants, the violation of
principles such as responsibility, objectivity, respect between colleagues,
independence, integrity and observation of regulatory provisions, an issue for which
it is a challenge for higher education to train professionals in values that recognize
the incidence of their actions in society, through the transversality of ethics.
item.page.coverage.spatial
Colombia