Revistas Académicas

URI permanente para esta colección

Mostrando 1 - 1 de 1

Breach of ethical principles: an accounting crime
(Ediciones Universidad Simón Bolívar) Arévalo Galán, Ana Miguel; Baratta Bossio, Karelyn; Balcázar Villar, Kelly Johana; Monsalve Peláez, Magda Andrea
The purpose of this essay is to reflect on the breach of the ethical principles of the public accountant professional and its repercussions and implications of the accounting crime in the profession, considering that the social, civil, criminal, administrative responsibility falls to the public accountant and tributary of many of its actions. The accounting crime in Colombia is more common than is believed, often these professionals adopt practices that compromise their integrity, name, ethics and contribute to the deterioration of the image and positioning of the accounting profession.