Análisis de conductas vulneradas de los años 2017 al 2019 según Junta Central de Contadores en el código de ética colombiano en similitud con las normas de la IFAC
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Date
2020-11-21
Authors
Fernández Yanes, Katerine
Ramírez Gallego, Ángela María
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Open Access
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Abstract
La implementación de los códigos de ética dentro del contexto laboral de los profesionales en contaduría, debe ser de gran importancia estos permiten crear buenos hábitos de comportamiento para el desarrollo de dichas actividades, debido a que hoy en día son muchas las conductas deplorables que las diferentes entidades de control y vigilancia registran y notifican como faltas graves a los códigos éticos profesionales. En este caso se implementó una investigación que analizara sobre aquellas conductas que han sido sancionadas por la junta central de contadores y que vulneran los principios básicos que tanto el código de ética ley 43 de 1990 para contadores e IFAC en contadores públicos que ejercen sus actividades en diferentes contextos, además de ello a partir de esta información indagar sobre la percepción que tienen los estudiantes de contaduría de UNIMINUTO sobre las sanciones emitidas por dichas faltas cometidas teniendo como referencia las que se estipulan en los códigos de ética colombiano e internacional. Como objetivo general Comparar las sanciones emitidas por la junta Central de Contadores del año 2017 al 2019 según conductas vulneradas en el código de ética colombiano ley 43 1990, en similitud con las normas de la IFAC, el diseño metodológico implementado se realizó mediante un enfoque cuantitativo y tipo de estudio descriptivo el cual permitió utilizar diferentes técnicas e instrumentos de recolección e información como fue revisión de literatura, encuestas mediante cuestionario.
The implementation of codes of ethics within the working context of accounting professionals, should be of great importance these allow to create good behavioral habits for the development of such activities, because today there are many deplorable behaviors that the different control and surveillance entities record and report as serious faults to professional ethical codes. In this case, an investigation was implemented that analyzed behaviors that have been sanctioned by the central board of accountants and that violate the basic principles that both the code of ethics law 43 of 1990 for accountants and IFAC in public accountants who carry out their activities in different contexts, in addition to this from this information, we can find out about the perception of UNIMINUTO accounting students about the sanctions issued for such misdemeasures committed with reference to those stipulated in the Colombian and international codes of ethics. As a general objective Compare the sanctions issued by the Central Board of Accountants from 2017 to 2019 according to conduct violated in the Colombian code of ethics Law 43 1990, similar to IFAC standards, the methodological design implemented was carried out through a quantitative approach and type of descriptive study which allowed the use of different techniques and instruments of collection and information as was reviewed by literature , questionnaire surveys.
The implementation of codes of ethics within the working context of accounting professionals, should be of great importance these allow to create good behavioral habits for the development of such activities, because today there are many deplorable behaviors that the different control and surveillance entities record and report as serious faults to professional ethical codes. In this case, an investigation was implemented that analyzed behaviors that have been sanctioned by the central board of accountants and that violate the basic principles that both the code of ethics law 43 of 1990 for accountants and IFAC in public accountants who carry out their activities in different contexts, in addition to this from this information, we can find out about the perception of UNIMINUTO accounting students about the sanctions issued for such misdemeasures committed with reference to those stipulated in the Colombian and international codes of ethics. As a general objective Compare the sanctions issued by the Central Board of Accountants from 2017 to 2019 according to conduct violated in the Colombian code of ethics Law 43 1990, similar to IFAC standards, the methodological design implemented was carried out through a quantitative approach and type of descriptive study which allowed the use of different techniques and instruments of collection and information as was reviewed by literature , questionnaire surveys.
Description
Comparar las sanciones emitidas por la junta Central de Contadores del año 2017 al 2019 según conductas vulneradas en el código de ética colombiano ley 43 1990, en similitud con las normas de la IFAC, para analizar la percepción del efecto de la formación ético profesional de los Estudiantes del Programa de Contaduría Pública Universidad minuto de Dios.
Keywords
Código de ética, Fe pública, Sanciones, Conductas, Percepción, Enseñanza, IFAC, Ley 43 de 1990, Junta Central de Contadores, Principios, Similitud, Conductas vulneradas, Code of ethics, public faith, Sanctions