Ethical behavior of the public accountant in the exercise of the profession

Luis Fernando Guardiola Plazas, Carlos Fabian Rico Rojas, Yair Rolando Casadiego Duque

Abstract


The research is focused on determining the ethical behavior of the Public Accountant in the practice of the profession in San José de Cúcuta, Colombia, taking into account as variables the professional ethics, the professional practice and the regulatory provisions established at the national level.  Each topic is studied in detail since the information is limited to the direct relationship according to the main objective of the research, in order to have a clear understanding of the variables, so that the established objectives can be achieved. The research was developed under a quantitative, descriptive, non-experimental, cross-sectional design. The population consisted of 395 public accountants affiliated to the Colombian Association of Public Accountants, with a non-probabilistic sampling of intentional cut, with a sample of 95 individuals. A survey of ten questions was applied, with the purpose of knowing what is the ethical behavior of the Public Accountant in the exercise of the profession. Next, certain scenarios are presented which present some aspects of the professional practice in order to evaluate each situation and to know the level of knowledge of both the moral and legal norms at the time of committing a sanction

Keywords


Code of Ethics, Certified Public Accountant, Public faith

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References


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