Ética contable y juicio profesional en el desarrollo de la profesión de Contaduría publica.
With this article called accounting ethics and professional judgment in the development of the public accounting profession, we seek to carry out an in-depth investigation that will help us identify the reason for acting incorrectly, leaving aside ethics, morals and objectivity when carrying out wor...
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| Formato: | Tesis/Trabajo de grado - Monografía - Pregrado |
| Lenguaje: | Español |
| Publicado: |
Universidad Antonio Nariño
2025
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| Acceso en línea: | https://repositorio.uan.edu.co/handle/123456789/12342 |
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| Sumario: | With this article called accounting ethics and professional judgment in the development of the public accounting profession, we seek to carry out an in-depth investigation that will help us identify the reason for acting incorrectly, leaving aside ethics, morals and objectivity when carrying out work in the accounting area, whether financial or tax. Throughout history we have been able to observe several cases of corruption, most of which are economists and politicians, all people who end up being discredited for their lack of mental independence, professional judgment, but the most important thing they leave aside is reasonableness, in Colombia there are many cases that present all of this mentioned, the one mentioned in this article is one that was quite controversial, the famous case of Odebrecht, the construction company that bribed public officials to obtain benefits in their contracts. This is just one of the cases that we can use as an example to observe how the lack of reasonableness in the objectivity of the execution of professions that involve power or an interest in profiting from other people, can make us fall under pressure and commit acts of unethical behavior. |
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