Publicación:

Factores que vulneran la ética del contador público ante la corrupción en Colombia

Resumen

Currently, the accounting profession is exercised in an increasingly complex business environment with serious moral conflicts, in which success is more important and in which management decisions have a serious influence on the unethical behavior of Public Accountants, who they have an independent relationship, professional independence is involved in ethical dilemmas that can come in a professional commitment and credibility, going against the precepts that govern the accounting profession whose purpose should always be to promote the general welfare and seek the defense of collective interests. (Ruiz, 2017) The present work exposes the factors that influence the ethical performance of the public accountant in Colombia in the face of corruption, an analysis of the ethical regulations that support public work is carried out, where the ethical principles established by law 43 of 1990 are highlighted. An approach to the concept of economic rights and fraud that allows determining the reasons and circumstances in which the risk of fraud is generated in the entities. The work became a descriptive and interpretative base, where interviews and a literary review were conducted, which allowed obtaining primary sources of information that would also serve to obtain the results on the basis of the analysis of the information.