Social responsibility of public accountant in carrying out his work in mining activity
The accounting professional in recent times, as a major player, has been questioned in the performance of his work and even frequently involved with corporate financial scandals, putting into question the social responsibility of his profession. However, here, the analysis of the accounting professi...
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| Format: | Online |
| Language: | spa |
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Universidad Pedagógica y Tecnológica de Colombia - UPTC
2013
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| Subjects: | |
| Online Access: | https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3422 |
| _version_ | 1801706684004958208 |
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| author | Acevedo-Pérez, Ana Rocío Acevedo-Pérez, María Claudia Rodríguez, Luis Alberto |
| author_facet | Acevedo-Pérez, Ana Rocío Acevedo-Pérez, María Claudia Rodríguez, Luis Alberto |
| author_sort | Acevedo-Pérez, Ana Rocío |
| collection | OJS |
| description | The accounting professional in recent times, as a major player, has been questioned in the performance of his work and even frequently involved with corporate financial scandals, putting into question the social responsibility of his profession. However, here, the analysis of the accounting profession is directed specifically to watch the behavior of the accountant in a particular sector such as mining, mainly in relation to the advise in the exploitation of coal. This paper presents the results of the investigation on public accountants who provide advisory services to entrepreneurs in the mining sector. It inquires also on issues related to the level and quality of the advice that they provide in different topics such as economic, administrative , tax, labor , social and environmental issues in relation to the development of the activity. Similarly the accountant has an ethical commitment to both organizations and the different groups that are linked directly or indirectly to maintain balance in organizations through the provision of information to related parties on their rights that correspond to them in the development of the activity, and as an administrator and manager of information in decision-making contributes to the generation of the common welfare. Finally, the social responsibility of the public accountant goes beyond the commitment to the State and the organizations in which they work, because there is a commitment to other stakeholders including the environment and society. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-3422 |
| institution | Revista Ingeniería, Investigación y Desarrollo |
| language | spa |
| publishDate | 2013 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia - UPTC |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-34222017-09-07T22:07:36Z Social responsibility of public accountant in carrying out his work in mining activity La responsabilidad social del contador público en el desempeño de su trabajo en la actividad minera Acevedo-Pérez, Ana Rocío Acevedo-Pérez, María Claudia Rodríguez, Luis Alberto social responsibility public accountant interest groups social accounting public trust common welfare responsabilidad social contador público grupos de interés contabilidad social fe pública bienestar común The accounting professional in recent times, as a major player, has been questioned in the performance of his work and even frequently involved with corporate financial scandals, putting into question the social responsibility of his profession. However, here, the analysis of the accounting profession is directed specifically to watch the behavior of the accountant in a particular sector such as mining, mainly in relation to the advise in the exploitation of coal. This paper presents the results of the investigation on public accountants who provide advisory services to entrepreneurs in the mining sector. It inquires also on issues related to the level and quality of the advice that they provide in different topics such as economic, administrative , tax, labor , social and environmental issues in relation to the development of the activity. Similarly the accountant has an ethical commitment to both organizations and the different groups that are linked directly or indirectly to maintain balance in organizations through the provision of information to related parties on their rights that correspond to them in the development of the activity, and as an administrator and manager of information in decision-making contributes to the generation of the common welfare. Finally, the social responsibility of the public accountant goes beyond the commitment to the State and the organizations in which they work, because there is a commitment to other stakeholders including the environment and society. El profesional contable en los últimos tiempos, como actor principal, ha sido cuestionado en el desempeño de su actividad e incluso involucrado frecuentemente con escándalos financieros de grandes empresas, poniendo en tela de juicio la responsabilidad social de su profesión. Sin embargo, aquí el análisis de la profesión contable se dirige específicamente a mirar el comportamiento del contador en un sector especial como es el minero, principalmente en lo relacionado con la asesoría en la explotación del carbón. En este artículo se presentan los resultados de la investigación realizada a los contadores públicos que prestan sus servicios de asesoría a empresarios del sector minero, se indaga sobre temas relacionados con el nivel y calidad de la asesoría que les proporcionan estos en los diferentes temas económicos, administrativos, fiscales, laborales, sociales y ambientales, en lo relativo al desarrollo de la actividad. Del mismo modo, el contable tiene un compromiso ético, tanto con las organizaciones como con los diferentes grupos que se vinculan directa e indirectamente a estas, de mantener el equilibrio en las organizaciones mediante el suministro de información a las partes vinculadas sobre los derechos que le corresponden en el desarrollo de la actividad. Y como administrador de la información y gestor en la toma de decisiones contribuye a la generación del bienestar común. Por último, la responsabilidad social del contador público va más allá del compromiso con el Estado y las organizaciones en las que labora, puesto que existe un compromiso con los demás grupos de interés, incluidos el medioambiente y la sociedad. Universidad Pedagógica y Tecnológica de Colombia - UPTC 2013-12-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3422 10.19053/1900771X.3422 Ingeniería Investigación y Desarrollo; Vol. 13 No. 2: julio-diciembre de 2013; 28-34 Ingeniería Investigación y Desarrollo; Vol. 13 Núm. 2: julio-diciembre de 2013; 28-34 2422-4324 1900-771X spa https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3422/3061 Derechos de autor 2013 Ingeniería Investigación y Desarrollo |
| spellingShingle | social responsibility public accountant interest groups social accounting public trust common welfare responsabilidad social contador público grupos de interés contabilidad social fe pública bienestar común Acevedo-Pérez, Ana Rocío Acevedo-Pérez, María Claudia Rodríguez, Luis Alberto Social responsibility of public accountant in carrying out his work in mining activity |
| title | Social responsibility of public accountant in carrying out his work in mining activity |
| title_alt | La responsabilidad social del contador público en el desempeño de su trabajo en la actividad minera |
| title_full | Social responsibility of public accountant in carrying out his work in mining activity |
| title_fullStr | Social responsibility of public accountant in carrying out his work in mining activity |
| title_full_unstemmed | Social responsibility of public accountant in carrying out his work in mining activity |
| title_short | Social responsibility of public accountant in carrying out his work in mining activity |
| title_sort | social responsibility of public accountant in carrying out his work in mining activity |
| topic | social responsibility public accountant interest groups social accounting public trust common welfare responsabilidad social contador público grupos de interés contabilidad social fe pública bienestar común |
| topic_facet | social responsibility public accountant interest groups social accounting public trust common welfare responsabilidad social contador público grupos de interés contabilidad social fe pública bienestar común |
| url | https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3422 |
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