The influence of creative accounting on the professional ethics of the public accountant
The public accounting as a professional career, born from the need to train people, in a technical, professional and ethical way to specialize and handle the management of the finances of a natural or legal person, for a subsequent presentation of financial reports with reliable figures, in order to...
| Main Authors: | , , |
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| Format: | Online |
| Language: | spa |
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Universidad Pedagógica y Tecnológica de Colombia
2019
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| Online Access: | https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/10011 |
| _version_ | 1801705988664852480 |
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| author | Hernández-Gil, Cristian Losada-Rodríguez, Nelson Andrés Orozco-Calderón, Daniela |
| author_facet | Hernández-Gil, Cristian Losada-Rodríguez, Nelson Andrés Orozco-Calderón, Daniela |
| author_sort | Hernández-Gil, Cristian |
| collection | OJS |
| description | The public accounting as a professional career, born from the need to train people, in a technical, professional and ethical way to specialize and handle the management of the finances of a natural or legal person, for a subsequent presentation of financial reports with reliable figures, in order to perfect the development of the decision-making process from the management of any organization. Based on this, the objective of this research is to analyze the ethics of the professional, its importance and how the absence of it leads to the presentation of creative accounting. To this end, a descriptive and documentary review type research was carried out, in which 51 bibliographical references were analyzed. It is concluded that creative accounting is a scourge that affects the organizational and professional ethics of those who allow to commit fraudulent acts for the simple reason of accommodating figures and showing a reality that does not correspond to what is truly executed. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-10011 |
| institution | Revista de Investigación, Desarrollo e Innovación (RIDI) |
| language | spa |
| publishDate | 2019 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-100112023-11-24T21:38:22Z The influence of creative accounting on the professional ethics of the public accountant La influencia de la contabilidad creativa en la ética profesional del contador público Hernández-Gil, Cristian Losada-Rodríguez, Nelson Andrés Orozco-Calderón, Daniela professional ethics; creative accounting; public accountant; practice; manipulation ética profesional; contabilidad creativa; contador público; práctica; manipulación The public accounting as a professional career, born from the need to train people, in a technical, professional and ethical way to specialize and handle the management of the finances of a natural or legal person, for a subsequent presentation of financial reports with reliable figures, in order to perfect the development of the decision-making process from the management of any organization. Based on this, the objective of this research is to analyze the ethics of the professional, its importance and how the absence of it leads to the presentation of creative accounting. To this end, a descriptive and documentary review type research was carried out, in which 51 bibliographical references were analyzed. It is concluded that creative accounting is a scourge that affects the organizational and professional ethics of those who allow to commit fraudulent acts for the simple reason of accommodating figures and showing a reality that does not correspond to what is truly executed. La contaduría pública, como carrera profesional liberal, nace de la necesidad de formar personas, de manera técnica, profesional y ética para que se especialicen y se encarguen del manejo de las finanzas de una persona natural o jurídica. Esto para una posterior presentación de informes financieros con cifras fidedignas, con el fin de perfeccionar el proceso de toma de decisiones, en la gestión de cualquier organización. El objetivo de esta investigación se centró en analizar la ética del profesional, su importancia y cómo la ausencia de la misma hace que se presente la contabilidad creativa. Se desarrolló una investigación de corte descriptivo y de tipo revisión documental, donde se analizaron 51 referencias bibliográficas. Se concluye que la contabilidad creativa es un flagelo que afecta la ética organizacional y profesional, de quien se presta a cometer actos fraudulentos, por la sencilla razón de acomodar cifras y mostrar una realidad que no corresponde con lo verdaderamente ejecutado. Universidad Pedagógica y Tecnológica de Colombia 2019-08-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/xml https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/10011 10.19053/20278306.v10.n1.2019.10011 Revista de Investigación, Desarrollo e Innovación; Vol. 10 No. 1 (2019): Julio-Diciembre; 53-65 Revista de Investigación, Desarrollo e Innovación; Vol. 10 Núm. 1 (2019): Julio-Diciembre; 53-65 2389-9417 2027-8306 spa https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/10011/8450 https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/10011/9713 Derechos de autor 2019 REVISTA DE INVESTIGACIÓN, DESARROLLO E INNOVACIÓN |
| spellingShingle | professional ethics; creative accounting; public accountant; practice; manipulation ética profesional; contabilidad creativa; contador público; práctica; manipulación Hernández-Gil, Cristian Losada-Rodríguez, Nelson Andrés Orozco-Calderón, Daniela The influence of creative accounting on the professional ethics of the public accountant |
| title | The influence of creative accounting on the professional ethics of the public accountant |
| title_alt | La influencia de la contabilidad creativa en la ética profesional del contador público |
| title_full | The influence of creative accounting on the professional ethics of the public accountant |
| title_fullStr | The influence of creative accounting on the professional ethics of the public accountant |
| title_full_unstemmed | The influence of creative accounting on the professional ethics of the public accountant |
| title_short | The influence of creative accounting on the professional ethics of the public accountant |
| title_sort | influence of creative accounting on the professional ethics of the public accountant |
| topic | professional ethics; creative accounting; public accountant; practice; manipulation ética profesional; contabilidad creativa; contador público; práctica; manipulación |
| topic_facet | professional ethics; creative accounting; public accountant; practice; manipulation ética profesional; contabilidad creativa; contador público; práctica; manipulación |
| url | https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/10011 |
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