Exploración exhaustiva de la ética contable: tendencias, autores destacados y perspectivas globales

La presente investigación abordó cómo la ética impacta en la práctica contable y la toma de decisiones empresariales. Los objetivos planteados incluyeron analizar históricamente este impacto, estudiar la influencia de la ética en la aplicación contable, explorar las funcionalidades de un código de é...

Full description

Autores:
González Noriega, Andrés Felipe
González Vargas, Andrés Felipe
López Bravo, José Alejandro
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2024
Institución:
Universidad Cooperativa de Colombia
Repositorio:
Repositorio UCC
Idioma:
spa
OAI Identifier:
oai:repository.ucc.edu.co:20.500.12494/55761
Acceso en línea:
https://hdl.handle.net/20.500.12494/55761
Palabra clave:
Ética contable
Conciencia ética
Código de ética
Accounting ethics
Ethical awareness
Code of ethics
Rights
closedAccess
License
http://creativecommons.org/publicdomain/zero/1.0/
id COOPER2_3a8e6c3e71462e4e4a985495af300c4f
oai_identifier_str oai:repository.ucc.edu.co:20.500.12494/55761
network_acronym_str COOPER2
network_name_str Repositorio UCC
repository_id_str
dc.title.spa.fl_str_mv Exploración exhaustiva de la ética contable: tendencias, autores destacados y perspectivas globales
title Exploración exhaustiva de la ética contable: tendencias, autores destacados y perspectivas globales
spellingShingle Exploración exhaustiva de la ética contable: tendencias, autores destacados y perspectivas globales
Ética contable
Conciencia ética
Código de ética
Accounting ethics
Ethical awareness
Code of ethics
title_short Exploración exhaustiva de la ética contable: tendencias, autores destacados y perspectivas globales
title_full Exploración exhaustiva de la ética contable: tendencias, autores destacados y perspectivas globales
title_fullStr Exploración exhaustiva de la ética contable: tendencias, autores destacados y perspectivas globales
title_full_unstemmed Exploración exhaustiva de la ética contable: tendencias, autores destacados y perspectivas globales
title_sort Exploración exhaustiva de la ética contable: tendencias, autores destacados y perspectivas globales
dc.creator.fl_str_mv González Noriega, Andrés Felipe
González Vargas, Andrés Felipe
López Bravo, José Alejandro
dc.contributor.advisor.none.fl_str_mv Lozano Fariño, Carlos Antonio
dc.contributor.author.none.fl_str_mv González Noriega, Andrés Felipe
González Vargas, Andrés Felipe
López Bravo, José Alejandro
dc.contributor.corporatename.none.fl_str_mv Universidad Cooperativa De Colombia
dc.subject.proposal.spa.fl_str_mv Ética contable
Conciencia ética
Código de ética
topic Ética contable
Conciencia ética
Código de ética
Accounting ethics
Ethical awareness
Code of ethics
dc.subject.proposal.eng.fl_str_mv Accounting ethics
Ethical awareness
Code of ethics
description La presente investigación abordó cómo la ética impacta en la práctica contable y la toma de decisiones empresariales. Los objetivos planteados incluyeron analizar históricamente este impacto, estudiar la influencia de la ética en la aplicación contable, explorar las funcionalidades de un código de ética en empresas contables, y determinar la influencia histórica de la ética contable. Para contextualizar el estudio, se realizó una exhaustiva recopilación de antecedentes, donde se identificaron las tendencias históricas, las influencias culturales y las prácticas éticas en el campo contable. Este análisis previo proporcionó una base sólida para comprender la evolución y la importancia de la ética en la contabilidad a lo largo del tiempo. La metodología empleada combinó enfoques cualitativos y cuantitativos, utilizando técnicas de análisis documental, bibliométrico y descriptivo. Se seleccionó una muestra representativa de fuentes bibliográficas, artículos de investigación y trabajos académicos para llevar a cabo un análisis detallado de la literatura existente sobre el tema. Los resultados obtenidos revelaron la relevancia crítica de la ética en la contabilidad, destacando su influencia en la transparencia, la integridad y la confianza en los informes financieros. Se identificaron los beneficios de implementar códigos de ética sólidos, como una cultura organizacional más ética y responsable, y una toma de decisiones más consciente y alineada con valores éticos. En la conclusión de este estudio, se enfatizó la necesidad de promover una cultura ética en el ámbito contable, no solo como un requisito legal, sino como un elemento esencial para la sostenibilidad y el buen gobierno corporativo. Se subrayó la importancia de fortalecer los códigos de ética y fomentar una conciencia ética en todas las prácticas contables, en aras de construir organizaciones más transparentes, responsables y éticamente sólidas en beneficio de la sociedad en su conjunto.
publishDate 2024
dc.date.accessioned.none.fl_str_mv 2024-06-01T20:59:42Z
dc.date.available.none.fl_str_mv 2024-06-01T20:59:42Z
dc.date.issued.none.fl_str_mv 2024-06-01
dc.type.none.fl_str_mv Trabajo de grado - Pregrado
dc.type.coar.none.fl_str_mv http://purl.org/coar/resource_type/c_7a1f
dc.type.driver.none.fl_str_mv info:eu-repo/semantics/bachelorThesis
dc.type.version.none.fl_str_mv info:eu-repo/semantics/acceptedVersion
format http://purl.org/coar/resource_type/c_7a1f
status_str acceptedVersion
dc.identifier.citation.none.fl_str_mv López Bravo, J. A., González Vargas, A. F. y González Noriega, A. F. (2024). Exploración exhaustiva de la ética contable: tendencias, autores destacados y perspectivas globales [Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/55761
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/20.500.12494/55761
identifier_str_mv López Bravo, J. A., González Vargas, A. F. y González Noriega, A. F. (2024). Exploración exhaustiva de la ética contable: tendencias, autores destacados y perspectivas globales [Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/55761
url https://hdl.handle.net/20.500.12494/55761
dc.language.iso.none.fl_str_mv spa
language spa
dc.relation.references.none.fl_str_mv Alemnew Belay, H., Hailu, F. K., & Sinshaw, G. T. (2024). Corporate social responsibility (CSR) practices in large manufacturing firms: A qualitative multi-case study from Ethiopia. Cogent Business and Management, 11(1). Scopus. https://doi.org/10.1080/23311975.2024.2310621
Ariail, D. L., Khayati, A., & Shawver, T. (2021). Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy. Journal of Accounting Education, 55, 100716. https://doi.org/10.1016/j.jaccedu.2021.100716
Ariail, D. L., Smith, K. T., & Smith, L. M. (2021). A Pedagogy for Inculcating Professional Values in Accounting Students: Results from an Experimental Intervention. Issues in Accounting Education, 36(4), 5-40. Scopus. https://doi.org/10.2308/ISSUES-19-018
Armstrong, M. B. (2020). Ethics and professionalism in accounting education: A sample course. Journal of Accounting Education, 11(1), 77-92. https://doi.org/10.1016/0748-5751(93)90019-F
Bayou, M. E., Reinstein, A., & Williams, P. F. (2021). To tell the truth: A discussion of issues concerning truth and ethics in accounting. Accounting, Organizations and Society, 36(2), 109-124. https://doi.org/10.1016/j.aos.2011.02.001
Campbell, D. (21d. C.). Accounting and business ethics: An introduction. The British Accounting Review, 43(1), 73-74. https://doi.org/10.1016/j.bar.2010.06.003
Cardona, R. J., Rezaee, Z., Rivera-Ortiz, W., & Vega-Vilca, J. C. (2020). Regulatory Enforcement of Accounting Ethics in Puerto Rico. Journal of Business Ethics, 167(1), 63-76. Scopus. https://doi.org/10.1007/s10551-019-04137-4
Churyk, N. T., Calderon, T., Jules, D., & Shailer, G. (2023). Special Issue on Ethics Within an Accounting and Auditing Context. Journal of Accounting Education, 43, 61-62. https://doi.org/10.1016/j.jaccedu.2018.04.002
Combs, D. G., & Dille, L. M. (2023). Fraud from a CPA named Laws: Missed red flags and conflict of interest. CASE Journal. Scopus. https://doi.org/10.1108/TCJ-01-2023-0019
Corredor García, M. P., Quintero Rengifo, E. F., Ariza Ruiz, E. D., & Piñeros, M. I. A. (2021). Methodological Tools Design to Teach Ethics in Accounting According to IFAC IES 4. An Approximation to the Giving Voice to Values (GVV) Methodology. 1327 AISC, 17-28. Scopus. https://doi.org/10.1007/978-3-030-68083-1_2
Correia, M. (2020). Casos de auditoría y contabilidad: Investigación de cuestiones de fraude y ética profesional. The International Journal of Accounting, 49(3), 394-397. https://doi.org/10.1016/j.intacc.2014.07.007
Costa, A. J., & Pinheiro, M. M. (2021). Accounting ethics education: Making ethics real (p. 198). Scopus. https://doi.org/10.4324/9781003017509
Crespo, J. L., Marqués-Pascua, J., & Fondevila-Gascón, J. F. (2022a). Human resources policies through the ethical codes of Spanish multinationals. Aibi, Revista de Investigacion Administracion e Ingenierias, 10(3), 62-70. Scopus. https://doi.org/10.15649/2346030X.2950
Crespo, J. L., Marqués-Pascua, J., & Fondevila-Gascón, J. F. (2022b). Human resources policies through the ethical codes of Spanish multinationals. Aibi, Revista de Investigacion Administracion e Ingenierias, 10(3), 62-70. Scopus. https://doi.org/10.15649/2346030X.2950
Díaz, J., Montaner, J., & Prieto, M. (2022). Ethical formation for sustainable development. Revista de Ciencias Sociales, 13(1), 159-171. Scopus.
Dieck-Assad, F. (2023). External auditors discover management breach of trust: Evidence from Mexico. En Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector (pp. 218-234). IGI Global; Scopus. https://doi.org/10.4018/978-1-6684-7293-4.ch010
Dow, K. E., Watson, M. W., Shea, V. J., & Kern, S. (2022). An accounting ethics case from multiple perspectives. Journal of Accounting Education, 43, 63-75. https://doi.org/10.1016/j.jaccedu.2018.04.003
Faridi, M. R., & Ahmad, M. (2022). Spiraling impact of discrepancies in sales accounting on a booming business: A case study of T.M. Exports. Emerald Emerging Markets Case Studies, 12(2), 1-41. Scopus. https://doi.org/10.1108/EEMCS-04-2020-0096
Gaviria, D. A. G., Polo, O. C. C., Martínez, E. M. C., & García-Arango, D. A. (2022a). Influence of the Fourth Industrial Revolution on the Ethics of the Colombian Accounting Professional. 215, 626-641. Scopus. https://doi.org/10.1016/j.procs.2022.12.065
Gaviria, D. A. G., Polo, O. C. C., Martínez, E. M. C., & García-Arango, D. A. (2022b). Influence of the Fourth Industrial Revolution on the Ethics of the Colombian Accounting Professional. Procedia Computer Science, 215, 626-641. https://doi.org/10.1016/j.procs.2022.12.065
Gazabon, D. O., Cantillo, A. A., & Alvarez, A. M. (2017). Ethics and social responsibility of accountants facing the International Financial Reporting Standards (IFRS) in Colombia. A prospective analysis. Espacios, 38(37), 1-17. Scopus.
Gjikolli, F. S., & Ajdarpasic, S. (2023). ORGANIZATIONAL FACTORS AND ETHICAL DECISION-MAKING PROCESS DURING THE COVID-19. Human Research in Rehabilitation, 13(1), 174-187. Scopus. https://doi.org/10.21554/hrr.042320
Gunz, S. (2023). Accounting and Business Ethics. En R. Chadwick (Ed.), Encyclopedia of Applied Ethics (Second Edition) (Second Edition, pp. 7-16). Academic Press. https://doi.org/10.1016/B978-0-12-373932-2.00088-0
Hamdallah, M. E., Al-N’eimat, S., Srouji, A. F., Al-Okaily, M., & Albitar, K. (2022). The Effect of Apparent and Intellectual Sustainability Independence on the Credibility Gap of the Accounting Information. Sustainability (Switzerland), 14(21). Scopus. https://doi.org/10.3390/su142114259
Ishaque, M. (2021). Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis. Journal of Business Ethics, 169(3), 537-555. Scopus. https://doi.org/10.1007/s10551-019-04284-8
Ishaque, M., Attah-Boakye, R., & Yusuf, F. (2022). Behavioural Framework for Managing Conflicts of Interest in Professional Accounting Firms. British Journal of Management, 33(2), 1071-1086. Scopus. https://doi.org/10.1111/1467-8551.12490
aggi, J., & Porter, J. (2024). Ethics in Financial Reporting Methods: The Case of Vontsira, Inc. Issues in Accounting Education, 39(1), 135-145. Scopus. https://doi.org/10.2308/ISSUES-2022-051
oseph, C., Cahaya, F. R., Yusuf, S. N. S., Probohudono, A. N., & Kurniawati, E. M. (2023). Corporate ethical values disclosure: Evidence from Malaysian and Indonesian top companies. International Journal of Accounting and Information Management. Scopus. https://doi.org/10.1108/IJAIM-01-2023-0007
Kristiantari, I. D. A., Sudarma, M., Purwanti, L., & Djamhuri, A. (2023). Pragmatic and Idealist Public Accountants: Interpretation of Professional Ethics through Ricoeur’s Hermeneutics. Australasian Accounting, Business and Finance Journal, 17(3), 140-154. Scopus. https://doi.org/10.14453/aabfj.v17i3.09
McPhail, K. (2023). Relocating accounting and business ethics: Reflections on a business ethics retreat in Scotland’s National Park. The British Accounting Review, 35(4), 349-366. https://doi.org/10.1016/S0890-8389(03)00042-8
Miller, W. F., Shawver, T. J., & Mintz, S. M. (2020). Measuring the value of integrating GVV into a standalone accounting ethics course. Journal of Accounting Education, 51, 100669. https://doi.org/10.1016/j.jaccedu.2020.100669
Mintz, S. M. (2021). Accounting ethics education: Integrating reflective learning and virtue ethics. Journal of Accounting Education, 24(2), 97-117. https://doi.org/10.1016/j.jaccedu.2006.07.004
Montaner, J., & Perozo, J. S. (2021). Ethical education of the public accountant. Case study: Faculty of economic and social sciences at the University of Zulia. Revista de Ciencias Sociales, 14(2), 379-387. Scopus.
Oboh, C. S., Ajibolade, S. O., & Otusanya, O. J. (2020). Ethical decision-making among professional accountants in Nigeria: The influence of ethical ideology, work sector, and types of professional membership. Journal of Financial Reporting and Accounting, 18(2), 389-422. Scopus. https://doi.org/10.1108/JFRA-09-2019-0123
Parfitt, C. (2024). A foundation for ‘ethical capital’: The Sustainability Accounting Standards Board and Integrated Reporting. Critical Perspectives on Accounting, 98. Scopus. https://doi.org/10.1016/j.cpa.2022.102477
Parker, L. D. (2022). Professional accounting body ethics: In search of the private interest. Accounting, Organizations and Society, 19(6), 507-525. https://doi.org/10.1016/0361-3682(94)90021-3
Payne, D. M., Corey, C., Raiborn, C., & Zingoni, M. (2020). An applied code of ethics model for decision-making in the accounting profession. Management Research Review, 43(9), 1117-1134. Scopus. https://doi.org/10.1108/MRR-10-2018-0380
Pérez-Rivera, C. J., Lozano-Suárez, N., Velandia-Sánchez, A., Polanía-Sandoval, C. A., García-Méndez, J. P., Idarraga-Ayala, S. V., Corso-Ramírez, J. M., Conde-Monroy, D., Cruz-Reyes, D. L., Durán-Torres, C. F., Barrera-Carvajal, J. G., Rojas-Serrano, L. F., Garcia-Zambrano, L. A., Agudelo-Mendoza, S. V., Briceno-Ayala, L., & Cabrera-Rivera, P. A. (2022). Perioperative mortality in Colombia: Perspectives of the fourth indicator in the Lancet Commission on Global Surgery—Colombian Surgical Outcomes Study (ColSOS)—A protocol for a multicentre prospective cohort study. BMJ Open, 12(11). Scopus. https://doi.org/10.1136/bmjopen-2022-063182
Rogošić, A., & Perica, I. (2023). Affective professional commitment and accounting ethics principles: Examining the mediating role of the code of ethics. Economic Research-Ekonomska Istrazivanja, 36(1), 480-498. Scopus. https://doi.org/10.1080/1331677X.2022.2077791
Romero, G. E. (2006). Ethical principles and values in bank organizations in relation to quality of service and client attention. Revista Venezolana de Gerencia, 11(36), 638-651. Scopus.
Seifert, S. G., LaMothe, E. G., & Schmitt, D. B. (2023). Perceptions of the Ethical Infrastructure, Professional Autonomy, and Ethical Judgments in Accounting Work Environments. Journal of Business Ethics, 182(3), 821-850. Scopus. https://doi.org/10.1007/s10551-021-05001-0
Stabile, B., Simon, K., Thornton, T. E., & Grant, A. (2022). Diversity and Inclusion in Emergency Management and First Response: Accounting for Race and Gender in Codes of Ethics in the United States. Public Integrity, 24(1), 82-101. Scopus. https://doi.org/10.1080/10999922.2020.1862540
Supendi, S., Hasanudin, A. I., Yazid, H., & Ibrani, E. Y. (2023). Exploring Whistleblowing Trends Through Bibliometric Analysis: A Global Perspective. Indian Journal of Corporate Governance, 16(2), 240-271. Scopus. https://doi.org/10.1177/09746862231205650
Thorne, L., Fiolleau, K., MacTavish, C., Nappert, P.-L., & Khatoon, S. (2023). An Experimental Study of a Change in Professional Accountants’ Code of Ethics: The Influence of NOCLAR on the Duty to Report Illegal Acts to an External Authority. Journal of Business Ethics. Scopus. https://doi.org/10.1007/s10551-023-05474-1
Venter, S., & van Dyk, V. (2024). Attitudes of Accounting Students Towards Ethics and Ethics Education (Moloi T. & George B., Eds.; pp. 443-467). Springer Nature; Scopus. https://doi.org/10.1007/978-3-031-46177-4_24
dc.rights.uri.none.fl_str_mv http://creativecommons.org/publicdomain/zero/1.0/
dc.rights.accessrights.none.fl_str_mv info:eu-repo/semantics/closedAccess
dc.rights.creativecommons.none.fl_str_mv CC0 1.0 Universal
dc.rights.coar.none.fl_str_mv http://purl.org/coar/access_right/c_14cb
rights_invalid_str_mv http://creativecommons.org/publicdomain/zero/1.0/
CC0 1.0 Universal
http://purl.org/coar/access_right/c_14cb
eu_rights_str_mv closedAccess
dc.format.extent.none.fl_str_mv 50 p.
dc.format.mimetype.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Montería
dc.publisher.program.none.fl_str_mv Contaduría Pública
dc.publisher.faculty.none.fl_str_mv Ciencias Económicas, Administrativas y Contables
dc.publisher.place.none.fl_str_mv Montería
dc.publisher.branch.none.fl_str_mv Montería
publisher.none.fl_str_mv Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Montería
institution Universidad Cooperativa de Colombia
bitstream.url.fl_str_mv https://repository.ucc.edu.co/bitstreams/a47c4cc9-0069-4e4a-bca0-4968e60fa73d/download
https://repository.ucc.edu.co/bitstreams/f2479ad6-d452-4a00-8ca4-e64843b1b992/download
https://repository.ucc.edu.co/bitstreams/3f5867c7-643d-44ec-95a9-1046357b9b29/download
https://repository.ucc.edu.co/bitstreams/a7ef22c2-4b20-48b0-b641-0905d6c300aa/download
https://repository.ucc.edu.co/bitstreams/d90133cd-a653-4d14-a342-271e860ae135/download
https://repository.ucc.edu.co/bitstreams/aed42275-eee5-4ce9-b2b8-58667750a467/download
https://repository.ucc.edu.co/bitstreams/62b1b837-1f39-4fcf-ad15-8858066f0df5/download
https://repository.ucc.edu.co/bitstreams/092c8577-ca37-4175-96d9-c83a1d121cf3/download
https://repository.ucc.edu.co/bitstreams/3fd6d765-dd88-4814-a2e7-87257cd196f4/download
https://repository.ucc.edu.co/bitstreams/ea4d32d5-dd40-40c7-a70d-d92e68a56c3d/download
https://repository.ucc.edu.co/bitstreams/6a4f2bcf-d41a-4461-ab06-a0ded823065d/download
bitstream.checksum.fl_str_mv 3bce4f7ab09dfc588f126e1e36e98a45
42fd4ad1e89814f5e4a476b409eb708c
d221fbb50cafbe6951c85812fcd20e37
c9255072cc650803becbbc7e7935f5c8
0d4fc45b40c8b160b85e57c9cd133241
48bb9d925a2534e37ca688c07fc77fe2
993aec8329d4aa7fbc51008e9253705f
a6f30f1b180bf79b8706b79e8d3ac04f
5026f8d1c67a6e3ac3eafd86b99723c9
6edf50a2099f69ca087d5e53999fa437
962c1d59a237e7a4be845abe7321104c
bitstream.checksumAlgorithm.fl_str_mv MD5
MD5
MD5
MD5
MD5
MD5
MD5
MD5
MD5
MD5
MD5
repository.name.fl_str_mv Repositorio Institucional Universidad Cooperativa de Colombia
repository.mail.fl_str_mv bdigital@metabiblioteca.com
_version_ 1814246650853457920
spelling Lozano Fariño, Carlos AntonioGonzález Noriega, Andrés FelipeGonzález Vargas, Andrés FelipeLópez Bravo, José AlejandroUniversidad Cooperativa De Colombia2024-06-01T20:59:42Z2024-06-01T20:59:42Z2024-06-01López Bravo, J. A., González Vargas, A. F. y González Noriega, A. F. (2024). Exploración exhaustiva de la ética contable: tendencias, autores destacados y perspectivas globales [Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/55761https://hdl.handle.net/20.500.12494/55761La presente investigación abordó cómo la ética impacta en la práctica contable y la toma de decisiones empresariales. Los objetivos planteados incluyeron analizar históricamente este impacto, estudiar la influencia de la ética en la aplicación contable, explorar las funcionalidades de un código de ética en empresas contables, y determinar la influencia histórica de la ética contable. Para contextualizar el estudio, se realizó una exhaustiva recopilación de antecedentes, donde se identificaron las tendencias históricas, las influencias culturales y las prácticas éticas en el campo contable. Este análisis previo proporcionó una base sólida para comprender la evolución y la importancia de la ética en la contabilidad a lo largo del tiempo. La metodología empleada combinó enfoques cualitativos y cuantitativos, utilizando técnicas de análisis documental, bibliométrico y descriptivo. Se seleccionó una muestra representativa de fuentes bibliográficas, artículos de investigación y trabajos académicos para llevar a cabo un análisis detallado de la literatura existente sobre el tema. Los resultados obtenidos revelaron la relevancia crítica de la ética en la contabilidad, destacando su influencia en la transparencia, la integridad y la confianza en los informes financieros. Se identificaron los beneficios de implementar códigos de ética sólidos, como una cultura organizacional más ética y responsable, y una toma de decisiones más consciente y alineada con valores éticos. En la conclusión de este estudio, se enfatizó la necesidad de promover una cultura ética en el ámbito contable, no solo como un requisito legal, sino como un elemento esencial para la sostenibilidad y el buen gobierno corporativo. Se subrayó la importancia de fortalecer los códigos de ética y fomentar una conciencia ética en todas las prácticas contables, en aras de construir organizaciones más transparentes, responsables y éticamente sólidas en beneficio de la sociedad en su conjunto.This research addressed how ethics impact accounting practice and business decision-making. The objectives included analyzing this impact historically, studying the influence of ethics on accounting application, exploring the functionalities of a code of ethics in accounting firms, and determining the historical influence of accounting ethics. To contextualize the study, an exhaustive background was collected, where historical trends, cultural influences, and ethical practices in the accounting field were identified. This previous analysis provided a solid foundation for understanding the evolution and importance of ethics in accounting over time. The methodology used combined qualitative and quantitative approaches, using documentary, bibliometric and descriptive analysis techniques. A representative sample of bibliographic sources, research articles and academic papers was selected to carry out a detailed analysis of the existing literature on the topic. The results revealed the critical relevance of ethics in accounting, highlighting its influence on transparency, integrity and trust in financial reporting. The benefits of implementing strong codes of ethics were identified, such as a more ethical and responsible organizational culture, and more conscious decision-making aligned with ethical values. In the conclusion of this study, the need to promote an ethical culture in the accounting field was emphasized, not only as a legal requirement, but as an essential element for sustainability and good corporate governance. The importance of strengthening codes of ethics and fostering ethical awareness in all accounting practices was underlined, in order to build more transparent, accountable and ethically sound organizations for the benefit of society as a whole.Resumen -- Abstrac -- Capítulo 1. Problema -- 1.1 Objetivos -- 1.1.1 Objetivo general -- 1.1.2 Objetivos específicos -- 1.2 Justificación -- Capítulo 2. Antecedentes -- 2.1 Antecedentes internacionales-- 2.2 Antecedentes nacionales -- 2.3 Marco Teórico -- Ética en contabilidad -- Funcionalidades del código de ética -- Beneficios del código de ética -- Regulación actual del código de ética -- Capítulo 3. Metodología -- 3 .1 Enfoque -- 3.2 Tipo de estudio-- 3.3 Técnicas y herramientas -- Capítulo 4. Resultados -- 5. Conclusiones -- 6. Referencias.PregradoContador Público50 p.application/pdfspaUniversidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, MonteríaContaduría PúblicaCiencias Económicas, Administrativas y ContablesMonteríaMonteríahttp://creativecommons.org/publicdomain/zero/1.0/info:eu-repo/semantics/closedAccessCC0 1.0 Universalhttp://purl.org/coar/access_right/c_14cbExploración exhaustiva de la ética contable: tendencias, autores destacados y perspectivas globalesTrabajo de grado - Pregradohttp://purl.org/coar/resource_type/c_7a1finfo:eu-repo/semantics/bachelorThesisinfo:eu-repo/semantics/acceptedVersionAlemnew Belay, H., Hailu, F. K., & Sinshaw, G. T. (2024). Corporate social responsibility (CSR) practices in large manufacturing firms: A qualitative multi-case study from Ethiopia. Cogent Business and Management, 11(1). Scopus. https://doi.org/10.1080/23311975.2024.2310621Ariail, D. L., Khayati, A., & Shawver, T. (2021). Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy. Journal of Accounting Education, 55, 100716. https://doi.org/10.1016/j.jaccedu.2021.100716Ariail, D. L., Smith, K. T., & Smith, L. M. (2021). A Pedagogy for Inculcating Professional Values in Accounting Students: Results from an Experimental Intervention. Issues in Accounting Education, 36(4), 5-40. Scopus. https://doi.org/10.2308/ISSUES-19-018Armstrong, M. B. (2020). Ethics and professionalism in accounting education: A sample course. Journal of Accounting Education, 11(1), 77-92. https://doi.org/10.1016/0748-5751(93)90019-FBayou, M. E., Reinstein, A., & Williams, P. F. (2021). To tell the truth: A discussion of issues concerning truth and ethics in accounting. Accounting, Organizations and Society, 36(2), 109-124. https://doi.org/10.1016/j.aos.2011.02.001Campbell, D. (21d. C.). Accounting and business ethics: An introduction. The British Accounting Review, 43(1), 73-74. https://doi.org/10.1016/j.bar.2010.06.003Cardona, R. J., Rezaee, Z., Rivera-Ortiz, W., & Vega-Vilca, J. C. (2020). Regulatory Enforcement of Accounting Ethics in Puerto Rico. Journal of Business Ethics, 167(1), 63-76. Scopus. https://doi.org/10.1007/s10551-019-04137-4Churyk, N. T., Calderon, T., Jules, D., & Shailer, G. (2023). Special Issue on Ethics Within an Accounting and Auditing Context. Journal of Accounting Education, 43, 61-62. https://doi.org/10.1016/j.jaccedu.2018.04.002Combs, D. G., & Dille, L. M. (2023). Fraud from a CPA named Laws: Missed red flags and conflict of interest. CASE Journal. Scopus. https://doi.org/10.1108/TCJ-01-2023-0019Corredor García, M. P., Quintero Rengifo, E. F., Ariza Ruiz, E. D., & Piñeros, M. I. A. (2021). Methodological Tools Design to Teach Ethics in Accounting According to IFAC IES 4. An Approximation to the Giving Voice to Values (GVV) Methodology. 1327 AISC, 17-28. Scopus. https://doi.org/10.1007/978-3-030-68083-1_2Correia, M. (2020). Casos de auditoría y contabilidad: Investigación de cuestiones de fraude y ética profesional. The International Journal of Accounting, 49(3), 394-397. https://doi.org/10.1016/j.intacc.2014.07.007Costa, A. J., & Pinheiro, M. M. (2021). Accounting ethics education: Making ethics real (p. 198). Scopus. https://doi.org/10.4324/9781003017509Crespo, J. L., Marqués-Pascua, J., & Fondevila-Gascón, J. F. (2022a). Human resources policies through the ethical codes of Spanish multinationals. Aibi, Revista de Investigacion Administracion e Ingenierias, 10(3), 62-70. Scopus. https://doi.org/10.15649/2346030X.2950Crespo, J. L., Marqués-Pascua, J., & Fondevila-Gascón, J. F. (2022b). Human resources policies through the ethical codes of Spanish multinationals. Aibi, Revista de Investigacion Administracion e Ingenierias, 10(3), 62-70. Scopus. https://doi.org/10.15649/2346030X.2950Díaz, J., Montaner, J., & Prieto, M. (2022). Ethical formation for sustainable development. Revista de Ciencias Sociales, 13(1), 159-171. Scopus.Dieck-Assad, F. (2023). External auditors discover management breach of trust: Evidence from Mexico. En Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector (pp. 218-234). IGI Global; Scopus. https://doi.org/10.4018/978-1-6684-7293-4.ch010Dow, K. E., Watson, M. W., Shea, V. J., & Kern, S. (2022). An accounting ethics case from multiple perspectives. Journal of Accounting Education, 43, 63-75. https://doi.org/10.1016/j.jaccedu.2018.04.003Faridi, M. R., & Ahmad, M. (2022). Spiraling impact of discrepancies in sales accounting on a booming business: A case study of T.M. Exports. Emerald Emerging Markets Case Studies, 12(2), 1-41. Scopus. https://doi.org/10.1108/EEMCS-04-2020-0096Gaviria, D. A. G., Polo, O. C. C., Martínez, E. M. C., & García-Arango, D. A. (2022a). Influence of the Fourth Industrial Revolution on the Ethics of the Colombian Accounting Professional. 215, 626-641. Scopus. https://doi.org/10.1016/j.procs.2022.12.065Gaviria, D. A. G., Polo, O. C. C., Martínez, E. M. C., & García-Arango, D. A. (2022b). Influence of the Fourth Industrial Revolution on the Ethics of the Colombian Accounting Professional. Procedia Computer Science, 215, 626-641. https://doi.org/10.1016/j.procs.2022.12.065Gazabon, D. O., Cantillo, A. A., & Alvarez, A. M. (2017). Ethics and social responsibility of accountants facing the International Financial Reporting Standards (IFRS) in Colombia. A prospective analysis. Espacios, 38(37), 1-17. Scopus.Gjikolli, F. S., & Ajdarpasic, S. (2023). ORGANIZATIONAL FACTORS AND ETHICAL DECISION-MAKING PROCESS DURING THE COVID-19. Human Research in Rehabilitation, 13(1), 174-187. Scopus. https://doi.org/10.21554/hrr.042320Gunz, S. (2023). Accounting and Business Ethics. En R. Chadwick (Ed.), Encyclopedia of Applied Ethics (Second Edition) (Second Edition, pp. 7-16). Academic Press. https://doi.org/10.1016/B978-0-12-373932-2.00088-0Hamdallah, M. E., Al-N’eimat, S., Srouji, A. F., Al-Okaily, M., & Albitar, K. (2022). The Effect of Apparent and Intellectual Sustainability Independence on the Credibility Gap of the Accounting Information. Sustainability (Switzerland), 14(21). Scopus. https://doi.org/10.3390/su142114259Ishaque, M. (2021). Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis. Journal of Business Ethics, 169(3), 537-555. Scopus. https://doi.org/10.1007/s10551-019-04284-8Ishaque, M., Attah-Boakye, R., & Yusuf, F. (2022). Behavioural Framework for Managing Conflicts of Interest in Professional Accounting Firms. British Journal of Management, 33(2), 1071-1086. Scopus. https://doi.org/10.1111/1467-8551.12490aggi, J., & Porter, J. (2024). Ethics in Financial Reporting Methods: The Case of Vontsira, Inc. Issues in Accounting Education, 39(1), 135-145. Scopus. https://doi.org/10.2308/ISSUES-2022-051oseph, C., Cahaya, F. R., Yusuf, S. N. S., Probohudono, A. N., & Kurniawati, E. M. (2023). Corporate ethical values disclosure: Evidence from Malaysian and Indonesian top companies. International Journal of Accounting and Information Management. Scopus. https://doi.org/10.1108/IJAIM-01-2023-0007Kristiantari, I. D. A., Sudarma, M., Purwanti, L., & Djamhuri, A. (2023). Pragmatic and Idealist Public Accountants: Interpretation of Professional Ethics through Ricoeur’s Hermeneutics. Australasian Accounting, Business and Finance Journal, 17(3), 140-154. Scopus. https://doi.org/10.14453/aabfj.v17i3.09McPhail, K. (2023). Relocating accounting and business ethics: Reflections on a business ethics retreat in Scotland’s National Park. The British Accounting Review, 35(4), 349-366. https://doi.org/10.1016/S0890-8389(03)00042-8Miller, W. F., Shawver, T. J., & Mintz, S. M. (2020). Measuring the value of integrating GVV into a standalone accounting ethics course. Journal of Accounting Education, 51, 100669. https://doi.org/10.1016/j.jaccedu.2020.100669Mintz, S. M. (2021). Accounting ethics education: Integrating reflective learning and virtue ethics. Journal of Accounting Education, 24(2), 97-117. https://doi.org/10.1016/j.jaccedu.2006.07.004Montaner, J., & Perozo, J. S. (2021). Ethical education of the public accountant. Case study: Faculty of economic and social sciences at the University of Zulia. Revista de Ciencias Sociales, 14(2), 379-387. Scopus.Oboh, C. S., Ajibolade, S. O., & Otusanya, O. J. (2020). Ethical decision-making among professional accountants in Nigeria: The influence of ethical ideology, work sector, and types of professional membership. Journal of Financial Reporting and Accounting, 18(2), 389-422. Scopus. https://doi.org/10.1108/JFRA-09-2019-0123Parfitt, C. (2024). A foundation for ‘ethical capital’: The Sustainability Accounting Standards Board and Integrated Reporting. Critical Perspectives on Accounting, 98. Scopus. https://doi.org/10.1016/j.cpa.2022.102477Parker, L. D. (2022). Professional accounting body ethics: In search of the private interest. Accounting, Organizations and Society, 19(6), 507-525. https://doi.org/10.1016/0361-3682(94)90021-3Payne, D. M., Corey, C., Raiborn, C., & Zingoni, M. (2020). An applied code of ethics model for decision-making in the accounting profession. Management Research Review, 43(9), 1117-1134. Scopus. https://doi.org/10.1108/MRR-10-2018-0380Pérez-Rivera, C. J., Lozano-Suárez, N., Velandia-Sánchez, A., Polanía-Sandoval, C. A., García-Méndez, J. P., Idarraga-Ayala, S. V., Corso-Ramírez, J. M., Conde-Monroy, D., Cruz-Reyes, D. L., Durán-Torres, C. F., Barrera-Carvajal, J. G., Rojas-Serrano, L. F., Garcia-Zambrano, L. A., Agudelo-Mendoza, S. V., Briceno-Ayala, L., & Cabrera-Rivera, P. A. (2022). Perioperative mortality in Colombia: Perspectives of the fourth indicator in the Lancet Commission on Global Surgery—Colombian Surgical Outcomes Study (ColSOS)—A protocol for a multicentre prospective cohort study. BMJ Open, 12(11). Scopus. https://doi.org/10.1136/bmjopen-2022-063182Rogošić, A., & Perica, I. (2023). Affective professional commitment and accounting ethics principles: Examining the mediating role of the code of ethics. Economic Research-Ekonomska Istrazivanja, 36(1), 480-498. Scopus. https://doi.org/10.1080/1331677X.2022.2077791Romero, G. E. (2006). Ethical principles and values in bank organizations in relation to quality of service and client attention. Revista Venezolana de Gerencia, 11(36), 638-651. Scopus.Seifert, S. G., LaMothe, E. G., & Schmitt, D. B. (2023). Perceptions of the Ethical Infrastructure, Professional Autonomy, and Ethical Judgments in Accounting Work Environments. Journal of Business Ethics, 182(3), 821-850. Scopus. https://doi.org/10.1007/s10551-021-05001-0Stabile, B., Simon, K., Thornton, T. E., & Grant, A. (2022). Diversity and Inclusion in Emergency Management and First Response: Accounting for Race and Gender in Codes of Ethics in the United States. Public Integrity, 24(1), 82-101. Scopus. https://doi.org/10.1080/10999922.2020.1862540Supendi, S., Hasanudin, A. I., Yazid, H., & Ibrani, E. Y. (2023). Exploring Whistleblowing Trends Through Bibliometric Analysis: A Global Perspective. Indian Journal of Corporate Governance, 16(2), 240-271. Scopus. https://doi.org/10.1177/09746862231205650Thorne, L., Fiolleau, K., MacTavish, C., Nappert, P.-L., & Khatoon, S. (2023). An Experimental Study of a Change in Professional Accountants’ Code of Ethics: The Influence of NOCLAR on the Duty to Report Illegal Acts to an External Authority. Journal of Business Ethics. Scopus. https://doi.org/10.1007/s10551-023-05474-1Venter, S., & van Dyk, V. (2024). Attitudes of Accounting Students Towards Ethics and Ethics Education (Moloi T. & George B., Eds.; pp. 443-467). Springer Nature; Scopus. https://doi.org/10.1007/978-3-031-46177-4_24Ética contableConciencia éticaCódigo de éticaAccounting ethicsEthical awarenessCode of ethicsPublicationLICENSElicense.txtlicense.txttext/plain; charset=utf-84334https://repository.ucc.edu.co/bitstreams/a47c4cc9-0069-4e4a-bca0-4968e60fa73d/download3bce4f7ab09dfc588f126e1e36e98a45MD51CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-8701https://repository.ucc.edu.co/bitstreams/f2479ad6-d452-4a00-8ca4-e64843b1b992/download42fd4ad1e89814f5e4a476b409eb708cMD52ORIGINAL2024_Acta_Sustentación.pdf2024_Acta_Sustentación.pdfActa de Sustentaciónapplication/pdf501595https://repository.ucc.edu.co/bitstreams/3f5867c7-643d-44ec-95a9-1046357b9b29/downloadd221fbb50cafbe6951c85812fcd20e37MD532024_Licencia_Uso.pdf2024_Licencia_Uso.pdfLicencia de usoapplication/pdf228894https://repository.ucc.edu.co/bitstreams/a7ef22c2-4b20-48b0-b641-0905d6c300aa/downloadc9255072cc650803becbbc7e7935f5c8MD542024_Trabajo_Grado.pdf2024_Trabajo_Grado.pdfTrabajo de gradoapplication/pdf739188https://repository.ucc.edu.co/bitstreams/d90133cd-a653-4d14-a342-271e860ae135/download0d4fc45b40c8b160b85e57c9cd133241MD55TEXT2024_Acta_Sustentación.pdf.txt2024_Acta_Sustentación.pdf.txtExtracted texttext/plain42https://repository.ucc.edu.co/bitstreams/aed42275-eee5-4ce9-b2b8-58667750a467/download48bb9d925a2534e37ca688c07fc77fe2MD562024_Licencia_Uso.pdf.txt2024_Licencia_Uso.pdf.txtExtracted texttext/plain5891https://repository.ucc.edu.co/bitstreams/62b1b837-1f39-4fcf-ad15-8858066f0df5/download993aec8329d4aa7fbc51008e9253705fMD582024_Trabajo_Grado.pdf.txt2024_Trabajo_Grado.pdf.txtExtracted texttext/plain101894https://repository.ucc.edu.co/bitstreams/092c8577-ca37-4175-96d9-c83a1d121cf3/downloada6f30f1b180bf79b8706b79e8d3ac04fMD510THUMBNAIL2024_Acta_Sustentación.pdf.jpg2024_Acta_Sustentación.pdf.jpgGenerated Thumbnailimage/jpeg12783https://repository.ucc.edu.co/bitstreams/3fd6d765-dd88-4814-a2e7-87257cd196f4/download5026f8d1c67a6e3ac3eafd86b99723c9MD572024_Licencia_Uso.pdf.jpg2024_Licencia_Uso.pdf.jpgGenerated Thumbnailimage/jpeg12422https://repository.ucc.edu.co/bitstreams/ea4d32d5-dd40-40c7-a70d-d92e68a56c3d/download6edf50a2099f69ca087d5e53999fa437MD592024_Trabajo_Grado.pdf.jpg2024_Trabajo_Grado.pdf.jpgGenerated Thumbnailimage/jpeg7626https://repository.ucc.edu.co/bitstreams/6a4f2bcf-d41a-4461-ab06-a0ded823065d/download962c1d59a237e7a4be845abe7321104cMD51120.500.12494/55761oai:repository.ucc.edu.co:20.500.12494/557612024-08-10 18:28:31.046http://creativecommons.org/publicdomain/zero/1.0/CC0 1.0 Universalrestrictedhttps://repository.ucc.edu.coRepositorio Institucional Universidad Cooperativa de Colombiabdigital@metabiblioteca.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

Publicaciones similares