Del contador público y la ética profesional : un dilema inmerso en un ambiente saturado de conflictos morales
ABSTRACT: Approaching to the statement “Professional Ethics of the Public Accountant” implies stopping and sorting out a series of moral issues that change constantly just as the environment and the rules surrounding the accounting professional. The strong relation of the latter to the social sphere...
- Autores:
-
Pinilla Bedoya, Jhon
Álvarez Arroyave, Johanna
- Tipo de recurso:
- Article of investigation
- Fecha de publicación:
- 2013
- Institución:
- Universidad de Antioquia
- Repositorio:
- Repositorio UdeA
- Idioma:
- spa
- OAI Identifier:
- oai:bibliotecadigital.udea.edu.co:10495/12887
- Acceso en línea:
- http://hdl.handle.net/10495/12887
- Palabra clave:
- Moral
Deontología
Ética
Sentido crítico
Justicia
Profesional contable
- Rights
- openAccess
- License
- http://purl.org/coar/access_right/c_abf2
| Summary: | ABSTRACT: Approaching to the statement “Professional Ethics of the Public Accountant” implies stopping and sorting out a series of moral issues that change constantly just as the environment and the rules surrounding the accounting professional. The strong relation of the latter to the social sphere on one hand, and to the economic-private one on the other, have led accountants find, in many occasions, counter-proposals about the decision they should take throughout their work life. Discrepancies between the ethics of the professional and his purpose with society and his ambition, self-interest or other people’s, among others, have diverted the way of many professionals, encouraging phenomena such as the wrong arrangement of the accounting and financial information for totally unethical purposes such as deception, fraud, evasion and more, which have generated more than one crisis in this globalized world. |
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