Evaluación de las Sanciones Disciplinarias Impuestas a los Contadores Públicos en Colombia por la Junta Central de Contadores entre 2018 y 2023.
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Date
2024-10-29
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Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Trabajo de Investigación e Innovación
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
Este estudio tiene como objetivo evaluar las sanciones disciplinarias impuestas a los Contadores Públicos en Colombia por la Junta Central de Contadores (JCC) durante el período 2018-2023. En primer lugar, se identifican las sanciones más comunes, para luego clasificarlas según su naturaleza, gravedad y otros factores distintivos, y finalmente, relacionarlas con las infracciones que las motivaron.
La evaluación se basa en una revisión exhaustiva de las decisiones disciplinarias emitidas por la JCC, categorizando las sanciones impuestas y evaluando su impacto en la reputación de los contadores públicos, así como en la confianza del público en los servicios contables. A lo largo del estudio, se examinan las infracciones más frecuentes que resultaron en sanciones, permitiendo identificar patrones de conducta y su correspondiente respuesta disciplinaria.
Además, se explora el contexto regulatorio y ético que rodea la profesión contable en Colombia durante este período, con especial atención a los cambios en las normativas y códigos de ética que pudieron influir en las decisiones disciplinarias. Este enfoque permite comprender no solo la dinámica de las sanciones, sino también las medidas correctivas adoptadas por los contadores para remediar las faltas cometidas.
La investigación utiliza el “Método del Caso” de Harvard, como parte del Proyecto Colaborativo COIL de Ética Profesional en convenio con la Universidad Panamericana de México, para analizar casos concretos. Este enfoque fomenta el pensamiento crítico y la toma de decisiones en situaciones reales, brindando a los lectores un panorama más amplio sobre las problemáticas éticas, las sanciones y los desafíos enfrentados por los contadores públicos.
Los resultados obtenidos en este estudio proporcionan información valiosa tanto para la comunidad académica como para los profesionales de la contabilidad. Asimismo, los hallazgos pueden servir como base para el desarrollo de políticas y regulaciones que fortalezcan la ética y la calidad en el ejercicio contable, así como para la mejora de la formación académica y profesional de los contadores públicos en Colombia.
This study aims to evaluate the disciplinary sanctions imposed on Public Accountants in Colombia by the Central Board of Accountants (JCC) during the period 2018-2023. First, the most common sanctions are identified, then classified according to their nature, severity and other distinctive factors, and finally, related to the violations that motivated them. The evaluation is based on a comprehensive review of the disciplinary decisions issued by the JCC, categorizing the sanctions imposed and evaluating their impact on the reputation of public accountants, as well as on public confidence in accounting services. Throughout the study, the most frequent violations that resulted in sanctions are examined, allowing to identify patterns of conduct and their corresponding disciplinary response. In addition, the regulatory and ethical context surrounding the accounting profession in Colombia during this period is explored, with special attention to changes in regulations and codes of ethics that may have influenced disciplinary decisions. This approach allows us to understand not only the dynamics of sanctions, but also the corrective measures adopted by accountants to remedy the errors committed. The research uses the Harvard “Case Method,” as part of the COIL Collaborative Project on Professional Ethics in collaboration with the Universidad Panamericana in Mexico, to analyze specific cases. This approach encourages critical thinking and decision-making in real situations, providing readers with a broader view of the ethical issues, sanctions, and challenges faced by public accountants. The results obtained in this study provide valuable information for both the academic community and accounting professionals. Likewise, the findings can serve as a basis for the development of policies and regulations that strengthen ethics and quality in accounting practice, as well as for the improvement of the academic and professional training of public accountants in Colombia.
This study aims to evaluate the disciplinary sanctions imposed on Public Accountants in Colombia by the Central Board of Accountants (JCC) during the period 2018-2023. First, the most common sanctions are identified, then classified according to their nature, severity and other distinctive factors, and finally, related to the violations that motivated them. The evaluation is based on a comprehensive review of the disciplinary decisions issued by the JCC, categorizing the sanctions imposed and evaluating their impact on the reputation of public accountants, as well as on public confidence in accounting services. Throughout the study, the most frequent violations that resulted in sanctions are examined, allowing to identify patterns of conduct and their corresponding disciplinary response. In addition, the regulatory and ethical context surrounding the accounting profession in Colombia during this period is explored, with special attention to changes in regulations and codes of ethics that may have influenced disciplinary decisions. This approach allows us to understand not only the dynamics of sanctions, but also the corrective measures adopted by accountants to remedy the errors committed. The research uses the Harvard “Case Method,” as part of the COIL Collaborative Project on Professional Ethics in collaboration with the Universidad Panamericana in Mexico, to analyze specific cases. This approach encourages critical thinking and decision-making in real situations, providing readers with a broader view of the ethical issues, sanctions, and challenges faced by public accountants. The results obtained in this study provide valuable information for both the academic community and accounting professionals. Likewise, the findings can serve as a basis for the development of policies and regulations that strengthen ethics and quality in accounting practice, as well as for the improvement of the academic and professional training of public accountants in Colombia.
Description
Evaluar de las Sanciones Disciplinarias Impuestas a los Contadores Públicos en Colombia por la Junta Central de Contadores en el periodo 2018 y 2023.
Keywords
Sanciones, contadores públicos, Junta Central de Contadores, public accountants, Central Board of Accountants, accounting ethics