Cultura organizacional y su impacto en la ética contable para el ejercicio profesional en Colombia
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Date
2025-08-18
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Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Monografía
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
La investigación analiza el modo en que la cultura organizacional impacta en el ejercicio ético del contador público en Colombia, considerando los factores institucionales que condicionan su conducta como profesional contable. A partir de un enfoque cualitativo y diseño no experimental, se aplicó una encuesta estructurada a contadores en ejercicio, con el fin de identificar cómo influyen el liderazgo, la presión por resultados y la coherencia entre las normas éticas y las prácticas reales de las organizaciones. El marco teórico se sustentó en los principios de ética contable y modelos contemporáneos de cultura organizacional; el marco legal incluyó la Ley 43 de 1990 y el Código de Ética para Contadores. Los hallazgos revelaron una desconexión entre los marcos normativos y las dinámicas internas de muchas organizaciones, donde la ética se ve afectada por condiciones estructurales y presiones institucionales. La actuación ética del contador requiere no solo conocimiento normativo, sino también respaldo organizacional y una cultura institucional coherente con los valores que declara.
This study analyzes how organizational culture affects the ethical performance of public accountants in Colombia, focusing on the institutional factors that shape their professional behavior. Using a qualitative approach and a non-experimental design, a structured survey was conducted with practicing accountants to assess the influence of leadership, pressure for results, and the alignment between ethical norms and actual organizational practices. The theoretical framework is based on accounting ethics and contemporary models of organizational culture, while the legal framework includes Law 43 of 1990 and the Code of Ethics for Professional Accountants. Findings reveal a disconnection between regulatory frameworks and internal organizational dynamics, showing that ethical behavior is often undermined by institutional pressures and structural inconsistencies. The study concludes that ethical performance in accounting requires not only normative understanding, but also organizational support and a culture consistent with declared ethical values.
This study analyzes how organizational culture affects the ethical performance of public accountants in Colombia, focusing on the institutional factors that shape their professional behavior. Using a qualitative approach and a non-experimental design, a structured survey was conducted with practicing accountants to assess the influence of leadership, pressure for results, and the alignment between ethical norms and actual organizational practices. The theoretical framework is based on accounting ethics and contemporary models of organizational culture, while the legal framework includes Law 43 of 1990 and the Code of Ethics for Professional Accountants. Findings reveal a disconnection between regulatory frameworks and internal organizational dynamics, showing that ethical behavior is often undermined by institutional pressures and structural inconsistencies. The study concludes that ethical performance in accounting requires not only normative understanding, but also organizational support and a culture consistent with declared ethical values.
Description
Analizar de qué manera la cultura organizacional impacta en el ejercicio ético de la profesión contable en Colombia, identificando los factores institucionales que intervienen en la conducta profesional del contador público.
Keywords
Ética, Cultura, Liderazgo, Normativa, Comportamiento